{
  "url": "https://openlegislation.uk/energy-oil-and-gas-profits-levy-act-2022/schedule-1/paragraph-18",
  "json_url": "https://openlegislation.uk/energy-oil-and-gas-profits-levy-act-2022/schedule-1/paragraph-18.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/18",
  "kind": "paragraph",
  "number": "18",
  "heading": "Change in company ownership",
  "text": "Part 14 of CTA 2010 (change in company ownership) applies, with any necessary modifications, in relation to relief under any provision of this Schedule as it applies in relation to the corresponding relief from corporation tax.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 18 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/18",
    "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."
}