{
  "url": "https://openlegislation.uk/qualifying-oil-fields-order-2010/article-3",
  "json_url": "https://openlegislation.uk/qualifying-oil-fields-order-2010/article-3.json",
  "legislation": "uksi/2010/1899",
  "legislation_title": "The Qualifying Oil Fields Order 2010",
  "legislation_url": "https://openlegislation.uk/qualifying-oil-fields-order-2010",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment of the Corporation Tax Act 2010",
  "text": "In section 355 (meaning of “ultra high pressure/high temperature oil field”)—\n(a) in paragraph (a) for “1034” substitute “862”, and\n(b) in paragraph (b) for “176.67” substitute “166”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1899/article/3",
    "retrieved_at": "2026-10-29T02:35:38.415153+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."
}