{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-191",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-191.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "schedule/8/paragraph/191",
  "kind": "paragraph",
  "number": "191",
  "heading": null,
  "text": "In Part 2 of Schedule 4 (index of defined expressions) at the appropriate places insert—\n“\nabandonment guarantee (in Chapter 16A of Part 2)\nsection 225N(6)”\n“chargeable period (in Chapter 16A of Part 2)\nsection 225E”\n“contributing participator (in Chapter 16A of Part 2)\nsection 225R(3)”\n“the defaulter (in Chapter 16A of Part 2)\nsection 225R(3)”\n“default payment (in Chapter 16A of Part 2)\nsection 225R(3)”\n“designated area (in Chapter 16A of Part 2)\nsection 225E”\n“the guarantor (in Chapter 16A of Part 2)\nsection 225N(6)”\n“oil (in Chapter 16A of Part 2)\nsection 225E”\n“oil extraction activities (in Chapter 16A of Part 2)\nsection 225A”\n“oil field (in Chapter 16A of Part 2)\nsection 225E”\n“oil rights (in Chapter 16A of Part 2)\nsection 225B”\n“OTA 1975 (in Chapter 16A of Part 2)\nsection 225E”\n“participator (in Chapter 16A of Part 2)\nsection 225E”\n“the relevant participator (in Chapter 16A of Part 2)\nsection 225N(6)”\n“ring fence income (in Chapter 16A of Part 2)\nsection 225C”\n“ring fence trade (in Chapter 16A of Part 2)\nsection 225D\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/191",
    "retrieved_at": "2026-10-29T09:10:17.008829+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."
}