Energy (Oil and Gas) Profits Levy Act 2022 section Schedule 2 paragraph 1

Amendments to the Taxes Management Act 1970

Schedule 2 paragraph 1 amends the Taxes Management Act 1970 so that the Energy Profits Levy is treated in the same way as corporation tax for purposes of payment timing and group payment arrangements.

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.