{
  "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-2/paragraph-3.json",
  "legislation": "ukpga/1983/56",
  "legislation_title": "Oil Taxation Act 1983",
  "legislation_url": "https://openlegislation.uk/oil-taxation-act-1983",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In any case where—\n(a) consideration received or receivable by a participator in an oil field in respect of the use or disposal of a qualifying asset includes an element that is unquantified but which does not constitute a tariff receipt or disposal receipt of his, and\n(b) the consideration does not fall to be apportioned by virtue of section 6(4) or section 7(5) of this Act,\nthe portion of the consideration which constitutes a tariff receipt or disposal receipt of the participator shall be determined in such a manner as is just and reasonable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/56/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-29T10:04:54.552603+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."
}