{
  "url": "https://openlegislation.uk/qualifying-oil-fields-order-2012/introduction",
  "json_url": "https://openlegislation.uk/qualifying-oil-fields-order-2012/introduction.json",
  "legislation": "uksi/2012/3153",
  "legislation_title": "The Qualifying Oil Fields Order 2012",
  "legislation_url": "https://openlegislation.uk/qualifying-oil-fields-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Oil Tax\nApproved by ParliamentMade 20th December 2012\nComing into force in accordance with article 1\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by section 349 of the Corporation Tax Act 2010.\nIn accordance with section 349(4) of that Act, a draft of this Order was laid before the House of Commons and approved by a resolution of that House.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c.4; section 349 was amended by paragraphs 1 and 14 of Schedule 22 to the Finance Act 2012 (c.14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3153/introduction",
    "retrieved_at": "2026-10-29T01:09:57.803088+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."
}