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 section 19
Transfers of trade without a change of ownership
Section 19 ensures that existing corporation tax rules governing transfers of trade without a change of ownership also apply to relief available under the Energy Profits Levy.
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.