# Finance Act 1998, Paragraph 7B


(1) A company which has made any qualifying levy profits or loss in an accounting period must include in its company tax return for the accounting period a statement of—
(a) the qualifying levy profits or loss, and
(b) any relief which the company is given for that period under Schedule 1 to the Energy (Oil and Gas) Profits Levy Act 2022.
(2) Terms used in the Energy (Oil and Gas) Profits Levy Act 2022 have the same meaning in this paragraph as in that Act.

---
Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/7B (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-7B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.