{
  "url": "https://openlegislation.uk/qualifying-oil-fields-order-2010/introduction",
  "json_url": "https://openlegislation.uk/qualifying-oil-fields-order-2010/introduction.json",
  "legislation": "uksi/2010/1899",
  "legislation_title": "The Qualifying Oil Fields Order 2010",
  "legislation_url": "https://openlegislation.uk/qualifying-oil-fields-order-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 23rd July 2010\nComing into force 24th July 2010\nThe Commissioners for Her Majesty’s Revenue and Customs make this Order in exercise of the powers conferred on them by section 349(1), (2) and (3) of the Corporation Tax Act 2010.\nA draft of the statutory instrument containing this Order was laid before and approved by a resolution of the House of Commons in accordance with section 349(4) of the Corporation Tax Act 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1899/introduction",
    "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."
}