Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Energy (Oil and Gas) Profits Levy Act 2022 Schedule 1 paragraphs 1–4
Carry back of qualifying levy losses to earlier qualifying accounting periods
Schedule 1 paragraphs 1 to 4 set out the rules for carrying back qualifying levy losses to offset them against qualifying levy profits of earlier periods, including extended carry-back where a company ceases its ring fence trade.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.