{
  "url": "https://openlegislation.uk/energy-oil-and-gas-profits-levy-act-2022/schedule-1/paragraph-17",
  "json_url": "https://openlegislation.uk/energy-oil-and-gas-profits-levy-act-2022/schedule-1/paragraph-17.json",
  "legislation": "ukpga/2022/40",
  "legislation_title": "Energy (Oil and Gas) Profits Levy Act 2022",
  "legislation_url": "https://openlegislation.uk/energy-oil-and-gas-profits-levy-act-2022",
  "path": "schedule/1/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": "Prohibition on claiming relief more than once for the same amount",
  "text": "Relief from the levy is not to be given more than once for the same amount, whether—\n(a) by giving levy group relief and by giving some other relief (for any accounting period) to the surrendering company, or\n(b) by giving levy group relief more than once.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 17 in force at Royal Assent"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/40/schedule/1/paragraph/17",
    "retrieved_at": "2026-10-29T08:55:20.413198+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."
}