http://www.legislation.gov.uk/ukpga/2022/40/schedule/1/paragraph/15Energy (Oil and Gas) Profits Levy Act 2022enStatute Law Database2023-02-24Expert Participation2023-01-10SCHEDULESSCHEDULE 1ReliefsPART 2Group relief for qualifying levy lossesI115Meaning of “company” and “group”In this Part of this Schedule “company” means any body corporate.