# The Tonnage Tax (Further Opportunity for Election) Order 2023, Article 3: Application of Part 2 of Schedule 22 to the Finance Act 2000 for the second further period


(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.
(2) Paragraph 12 (when a tonnage tax election takes effect) has effect as if—
(a) in sub-paragraph (2)—
(i) after “A tonnage tax election” there were inserted “made during the second further period”;
(ii) for “1st January 2000” there were substituted “1st January 2023”;
(b) in sub-paragraph (3)—
(i) for “before the end of the initial period” there were substituted “during the second further period”;
(ii) for “1st January 2000” there were substituted “1st January 2023”;
(c) in sub-paragraph (4) for “before the end of the initial period” there were substituted “during the second further period”;
(d) after sub-paragraph (6) there were inserted—
“(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).”.

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Source: https://www.legislation.gov.uk/uksi/2023/508/article/3 (the official version)
Page: https://openlegislation.uk/tonnage-tax-further-opportunity-for-election-order-2023/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.