{
  "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-4/paragraph-16",
  "json_url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-4/paragraph-16.json",
  "legislation": "ukpga/1983/56",
  "legislation_title": "Oil Taxation Act 1983",
  "legislation_url": "https://openlegislation.uk/oil-taxation-act-1983",
  "path": "schedule/4/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "(1) Section 11 of this Act shall have effect as if—\n(a) any reference therein to an oil field included a reference to a foreign field; and\n(b) any reference therein to a participator were to be construed, in relation to a foreign field, in accordance with subsection (2)(b) of the principal section; and\n(c) any reference therein to a tariff receipt included a reference to a chargeable receipt consisting of consideration received or receivable as mentioned in paragraph (a) or paragraph (b) of subsection (1) of the principal section.\n(2) Paragraphs (a) and (b) of sub-paragraph (1) above apply in relation to paragraph 11(3) of Schedule 2 to this Act in so far as that paragraph has effect for the purposes of section 11 of this Act by virtue of subsection (4) thereof.",
  "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/16",
    "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."
}