{
  "url": "https://openlegislation.uk/oil-taxation-act-1975/section-11",
  "json_url": "https://openlegislation.uk/oil-taxation-act-1975/section-11.json",
  "legislation": "ukpga/1975/22",
  "legislation_title": "Oil Taxation Act 1975",
  "legislation_url": "https://openlegislation.uk/oil-taxation-act-1975",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Application of Provisional Collection of Taxes Act 1968.",
  "text": "Section 1 of the Provisional Collection of Taxes Act 1968 shall apply to petroleum revenue tax ; and accordingly, in subsection (1) of that section after the words “income tax” there shall be inserted the words “ petroleum revenue tax ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1968 c. 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/22/section/11",
    "retrieved_at": "2026-10-29T10:39:15.522827+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}