{
  "url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1993",
  "json_url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1993.json",
  "id": "uksi/1993/2939",
  "title": "The Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) (Amendment) Regulations 1993",
  "short_title": "Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) 1993",
  "long_title": "These Regulations, which come into force on 22nd December 1993, amend the Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) Regulations 1987 (“the principal Regulations”). The main effect of the amendments is to alter the requirements for oil to be excluded from the nomination scheme established by Schedule 10 to the Finance Act 1987. For chargeable periods ending after 31 December 1993, participators will be able to notify the Board of Inland Revenue in advance that they expect to satisfy the conditions for exclusion. Oil forming part of their equity production will then be excluded from the nomination scheme in those chargeable periods unless they fail in the event to satisfy those conditions or they withdraw the notification.",
  "citation": "S.I. 1993/2939",
  "type": "uksi",
  "year": "1993",
  "number": "2939",
  "version": "current",
  "date": "1993-11-30",
  "revised": false,
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  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1993/introduction",
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      "heading": "Citation, commencement and effect",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
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    },
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1993/regulation-3",
      "extent": null,
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1993/regulation-4",
      "extent": null,
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      "extent": null,
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1993/note",
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    }
  ],
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  "pdfs": [],
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  "made_under": [
    {
      "id": "ukpga/1987/16",
      "title": "Finance Act 1987",
      "url": "https://openlegislation.uk/finance-act-1987",
      "provisions": [
        "section/61",
        "schedule/10"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1993/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1993/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2939",
    "retrieved_at": "2026-10-29T13:46:18.925568+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."
}