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Contents

Official guidance

Electricity Generator Levy Manual

Find in this level

EGL01000 · Introduction
EGL10000 · The charge to EGL
EGL20000 · How liability is computed
EGL30000 · Groups
EGL40000 · The treatment of partnerships
EGL50000 · Introduction to joint ventures and group companies with minority investors
EGL60000 · Attribution rules for joint ventures and group companies with minority investors
EGL70000 · Administration
EGL80000 · Anti-avoidance rule

Official guidance
Electricity Generator Levy Manual

Electricity Generator Levy Manual

From HM Revenue & Customs

Begin readingIntroduction: background