{
  "url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003/schedule/paragraph-2.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/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "A return by a responsible person under paragraph 5 of Schedule 2.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 5 was amended by section 10(4) of the Oil Taxation Act 1983 (c. 56), section 101(4) of the Finance (No. 2) Act 1987 (c. 51), section 187(1) of the Finance Act 1993 and section 102(2) of the Finance Act 1999."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2718/schedule/paragraph/2",
    "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."
}