{
  "url": "https://openlegislation.uk/finance-act-2025/section-17",
  "json_url": "https://openlegislation.uk/finance-act-2025/section-17.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "section/17",
  "kind": "section",
  "number": "17",
  "heading": "Extending the period for which levy has effect",
  "text": "(1) In section 1 of the Energy (Oil and Gas) Profits Levy Act 2022 (charge to tax), in subsection (3) (which sets out the accounting periods by reference to which the tax is charged), in paragraph (b), for “2028” substitute “2030”.\n(2) In consequence of the amendment made by subsection (1)—\n(a) in section 7(2) of that Act (when investment expenditure is incurred), for “2028” substitute “2030”, and\n(b) in section 16 of that Act (transitional provision for accounting periods straddling 31 March 2028), for “2028”, in each place (including the heading), substitute “2030”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/section/17",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}