{
  "url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003/schedule/paragraph-1",
  "json_url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003/schedule/paragraph-1.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": "schedule/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "A return by a participator under paragraph 2 of Schedule 2.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 2 was amended by paragraphs 4 and 5 of Part 2 of Schedule 13 to the Finance Act 1983, paragraph 13 of Schedule 10 and Part 10 of Schedule 16 to, the Finance Act 1987 (c. 16), section 187(1) of the Finance Act 1993, paragraph 2 of Schedule 23 to the Finance Act 1994 (c. 9), paragraph 7(6) of Schedule 4 to the Petroleum Act 1998 and section 102(1) of the Finance Act 1999."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2718/schedule/paragraph/1",
    "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."
}