{
  "url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/article-3",
  "json_url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/article-3.json",
  "legislation": "uksi/2023/508",
  "legislation_title": "The Tonnage Tax (Further Opportunity for Election) Order 2023",
  "legislation_url": "https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Application of Part 2 of Schedule 22 to the Finance Act 2000 for the second further period",
  "text": "(1) In the case of elections made during the second further period, Part 2 of Schedule 22 to the Finance Act 2000 (tonnage tax elections) applies as adapted by this article.\n(2) Paragraph 12 (when a tonnage tax election takes effect) has effect as if—\n(a) in sub-paragraph (2)—\n(i) after “A tonnage tax election” there were inserted “made during the second further period”;\n(ii) for “1st January 2000” there were substituted “1st January 2023”;\n(b) in sub-paragraph (3)—\n(i) for “before the end of the initial period” there were substituted “during the second further period”;\n(ii) for “1st January 2000” there were substituted “1st January 2023”;\n(c) in sub-paragraph (4) for “before the end of the initial period” there were substituted “during the second further period”;\n(d) after sub-paragraph (6) there were inserted—\n“(7) In this paragraph “the second further period” means the period provided for by article 2 of the Tonnage Tax (Further Opportunity for Election) Order 2023 (S.I. 2023/508).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Part 2 of Schedule 22 was amended by paragraphs 2 and 3 of Schedule 7 to the Finance Act 2005 (c. 7) and by section 25 of the Finance Act 2022 (c. 3). Part 2 of Schedule 22 was also adapted by S.I. 2005/1449 in the case of elections made during the “further period” specified in that Order (which was the period beginning on 1st July 2005 and ending on 31st December 2006)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/508/article/3",
    "retrieved_at": "2026-10-28T21:45:35.993884+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."
}