{
  "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-4/paragraph-1",
  "json_url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-4/paragraph-1.json",
  "legislation": "ukpga/1983/56",
  "legislation_title": "Oil Taxation Act 1983",
  "legislation_url": "https://openlegislation.uk/oil-taxation-act-1983",
  "path": "schedule/4/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "In this Schedule—\n(a) “the principal section” means section 12 of this Act;\n(b) “the relevant assumptions” means—\n(i) those specified in subsection (5) of the principal section; and\n(ii) the assumption that a participator in a foreign field is a participator within the meaning of Part I of the principal Act;\n(c) “United Kingdom field” means an oil field within the meaning of Part I of the principal Act.",
  "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/4/paragraph/1",
    "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."
}