{
  "url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2718",
  "legislation_title": "The Petroleum Revenue Tax (Electronic Communications) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nELECTRONIC COMMUNICATIONS\nMade 23rd October 2003\nLaid before the House of Commons 23rd October 2003\nComing into force 13th November 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 132 of the Finance Act 1999, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c. 16: petroleum revenue tax is under the care and management of the Board by virtue of paragraph 1 of Schedule 2 to the Oil Taxation Act 1975 (c. 22)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2718/introduction",
    "retrieved_at": "2026-10-29T05:46:37.011532+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."
}