Amendments made: 11, page 8, line 37, leave out “a subsea” and insert “an”

This amendment ensures that the relief works as intended for onshore activities.

Amendment 12, page 8, line 41, leave out from “infrastructure”” to end of line 42 and insert

“means any upstream petroleum pipeline, oil processing facility or gas processing facility (as those expressions are defined by section 90 of the Energy Act 2011 but as if that section also applied (with the appropriate modifications) to Northern Ireland).”

This amendment ensures that the relief works as intended for onshore activities and Northern Ireland.

Amendment 13, page 9, line 1, leave out subsection (7) and insert—

“(7) The amendments made by subsections (2) to (4) have effect in relation to expenditure incurred on or after 1 January 2023 and the amendments made by subsections (5) and (6) have effect in relation to expenditure incurred on or after 26 May 2022.”—(Victoria Atkins.)

This amendment ensures that the relief for operating expenditure works as intended for onshore activities and Northern Ireland from the time when the charge to energy (oil and gas) profits levy was imposed (26 May 2022).