{
  "url": "https://openlegislation.uk/oil-taxation-gas-banking-schemes-regulations-1982",
  "json_url": "https://openlegislation.uk/oil-taxation-gas-banking-schemes-regulations-1982.json",
  "id": "uksi/1982/92",
  "title": "The Oil Taxation (Gas Banking Schemes) Regulations 1982",
  "short_title": "Oil Taxation (Gas Banking Schemes) 1982",
  "long_title": "These Regulations provide, at the election of participators in gas banking schemes (other than international gas banking schemes) modifications to the normal rules under which oil and gas is brought into account for tax purposes at the time it is transferred and provide rules for the making of elections.",
  "citation": "S.I. 1982/92",
  "type": "uksi",
  "year": "1982",
  "number": "92",
  "version": "current",
  "date": "1982-01-29",
  "revised": false,
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  "provisions": [
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      "heading": "Modifications to the operation of the Oil Taxation Acts",
      "url": "https://openlegislation.uk/oil-taxation-gas-banking-schemes-regulations-1982/regulation-3",
      "extent": null,
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      "path": "regulation/4",
      "kind": "regulation",
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      "heading": "Additional conditions for gas banking schemes",
      "url": "https://openlegislation.uk/oil-taxation-gas-banking-schemes-regulations-1982/regulation-4",
      "extent": null,
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      "heading": "Conditions for elections",
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      "heading": "Election under the principal section",
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    },
    {
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      "url": "https://openlegislation.uk/oil-taxation-gas-banking-schemes-regulations-1982/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "International gas banking schemes",
      "url": "https://openlegislation.uk/oil-taxation-gas-banking-schemes-regulations-1982/regulation-9",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/oil-taxation-gas-banking-schemes-regulations-1982/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/oil-taxation-gas-banking-schemes-regulations-1982/note",
      "extent": null,
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      "date": "1982-02-05",
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      "url": "https://openlegislation.uk/oil-taxation-gas-banking-schemes-regulations-1982/pdf/uksi_19820092_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1982/92/pdfs/uksi_19820092_en.pdf"
    }
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    {
      "type": "amended",
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      "affecting_title": "The Oil Taxation (Gas Banking Schemes) (No. 2) Regulations 1982",
      "affecting_provisions": null
    },
    {
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      "affecting_title": "The Oil Taxation (Gas Banking Schemes) (No. 2) Regulations 1982",
      "affecting_provisions": null
    },
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      "affecting_title": "The Oil Taxation (Gas Banking Schemes) (No. 2) Regulations 1982",
      "affecting_provisions": null
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    {
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    },
    {
      "type": "appl (mods)",
      "affected_provisions": "reg 6",
      "affecting": "uksi/2003/2718",
      "affecting_title": "The Petroleum Revenue Tax (Electronic Communications) Regulations 2003",
      "affecting_provisions": "reg 2, Schedule, para 14"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 7(1)",
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      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 8(2)(b)"
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    {
      "type": "word substituted",
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      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 8(2)(a)"
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      "type": "words substituted",
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      "affecting_title": "The Energy (Transfer of Functions, Consequential Amendments and Revocation) Regulations 2016",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1982/92",
    "retrieved_at": "2026-10-29T18:26:47.864993+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."
}