[F17B(1)A company which has made any qualifying levy profits or loss in an accounting period must include in its company tax return for the accounting period a statement of—
(a)the qualifying levy profits or loss, and
(b)any relief which the company is given for that period under Schedule 1 to the Energy (Oil and Gas) Profits Levy Act 2022.
(2)Terms used in the Energy (Oil and Gas) Profits Levy Act 2022 have the same meaning in this paragraph as in that Act.]
Textual Amendments
F1Sch. 18 para. 7B and cross-heading inserted (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 2 para. 2(3) (with ss. 15(1), 16(1))