Complex sentence: In 2002 it introduced a separate 10% supplementary charge on profits from oil and gas extraction businesses, and the Finance Act 2005 contained measures to accelerate when oil and gas extraction business have to pay tax.
Split into simpler sentences: In 2002 it introduced a separate 10% supplementary charge on profits from oil and gas extraction businesses. The Finance Act 2005 contains measures to accelerate when oil and gas extraction business have to pay tax.