{
  "url": "https://openlegislation.uk/ports-act-1991-levy-on-disposals-of-land-etc-order-1992/article-28",
  "json_url": "https://openlegislation.uk/ports-act-1991-levy-on-disposals-of-land-etc-order-1992/article-28.json",
  "legislation": "uksi/1992/58",
  "legislation_title": "The Ports Act 1991 (Levy on Disposals of Land, etc.) Order 1992",
  "legislation_url": "https://openlegislation.uk/ports-act-1991-levy-on-disposals-of-land-etc-order-1992",
  "path": "article/28",
  "kind": "article",
  "number": "28",
  "heading": "Options–Payment of levy",
  "text": "The levy chargeable on a disposal to which article 27 applies shall be payable—\n(a) as regards the amount which would have been payable but for paragraph (2) of article 27, within the period beginning with the date of grant of the option and ending on the quarter date next following that date;\n(b) as regards the remainder, within the period beginning with the date of grant of the option and ending with the annual reporting date relating to the last disposal period of the chargeable company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/58/article/28",
    "retrieved_at": "2026-10-29T14:30:58.849294+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."
}