{
  "url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1994/note",
  "json_url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1994/note.json",
  "legislation": "uksi/1994/939",
  "legislation_title": "The Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/petroleum-revenue-tax-nomination-scheme-for-disposals-and-appropriations-amendment-regulations-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 18th April 1994, make two further amendments to the Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) Regulations 1987.\nThe first amendment makes it clear that a participator may only withdraw a notification that he expects to satisfy the conditions for exclusion of oil from the nomination scheme if at the time of withdrawal he has satisfied all those conditions. The second amendment makes it clear that oil will not be excluded from the scheme if, after giving such a notification and without having withdrawn it, a participator fails to satisfy any one or more of those conditions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/939/note",
    "retrieved_at": "2026-10-29T13:35:39.417181+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."
}