{
  "url": "https://openlegislation.uk/energy-oil-and-gas-profits-levy-act-2022/schedule-1/paragraph-14",
  "json_url": "https://openlegislation.uk/energy-oil-and-gas-profits-levy-act-2022/schedule-1/paragraph-14.json",
  "legislation": "ukpga/2022/40",
  "legislation_title": "Energy (Oil and Gas) Profits Levy Act 2022",
  "legislation_url": "https://openlegislation.uk/energy-oil-and-gas-profits-levy-act-2022",
  "path": "schedule/1/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "Payments for relief",
  "text": "An amount which is, as a result of paragraph 13, not to be taken account in calculating qualifying levy profits or loss under section 1—\n(a) is also not to be taken into account in calculating profits or loss for corporation tax purposes, and\n(b) is not to be regarded for those purposes as a distribution.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 14 in force at Royal Assent"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/40/schedule/1/paragraph/14",
    "retrieved_at": "2026-10-29T08:55:20.413198+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}