{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-9/paragraph-17",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-9/paragraph-17.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "schedule/9/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "After paragraph 11 insert—\n“Instalments of petroleum revenue tax\n11A The late payment interest start date in respect of an instalment of petroleum revenue tax payable under paragraph 2 of Schedule 19 to FA 1982 (payment for tax) is the last day of the month in which that instalment is payable.\nOther amounts of petroleum revenue tax\n11B The late payment interest start date in respect of any other amount of petroleum revenue tax is the date falling two months after the end of the chargeable period in respect of which the amount is due.”",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/schedule/9/paragraph/17",
    "retrieved_at": "2026-10-29T09:09:50.286654+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."
}