{
  "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-4/paragraph-7",
  "json_url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-4/paragraph-7.json",
  "legislation": "ukpga/1983/56",
  "legislation_title": "Oil Taxation Act 1983",
  "legislation_url": "https://openlegislation.uk/oil-taxation-act-1983",
  "path": "schedule/4/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) In relation to a foreign field, every half year beginning on or after 1st July 1982 shall be taken to be a chargeable period.\n(2) In this paragraph “half year” has the same meaning as in section 1 of the principal Act.\n(3) Any reference in this Schedule to the chargeable period to which any chargeable receipts of a participator in a foreign field are attributable is,—\n(a) in the case of chargeable receipts falling within paragraph (c) of subsection (1) of the principal section, a reference to the chargeable period in which the disposal referred to in that paragraph occurs; and\n(b) in any other case, a reference to the chargeable period in which the receipts are received or receivable by him.",
  "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/7",
    "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."
}