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Contents

Legislation

Finance Act 2025

Crossheading Oil and gas

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Section 15 Increase in rate of energy (oil and gas) profits levy
Section 16 Relief from levy for investment expenditure
Section 17 Extending the period for which levy has effect
Section 18 Decommissioning of carbon storage installations

Part 1 Income tax, capital gains tax and corporate taxes
Crossheading Oil and gas

Crossheading Oil and gas

From legislation.gov.uk

Contents

Section 15 Increase in rate of energy (oil and gas) profits levy
Section 16 Relief from levy for investment expenditure
Section 17 Extending the period for which levy has effect
Section 18 Decommissioning of carbon storage installations