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EGL62000 | Attribution rules for joint ventures and group companies with minority investors: significant minority shareholders in group companies: contents

From HM Revenue & Customs · Electricity Generator Levy Manual

Contents4 entries

  1. EGL62100Significant minority shareholders in group companies: introduction
  2. EGL62200Significant minority shareholders in group companies: treatment of generation supplied to a significant minority shareholder
  3. EGL62300Significant minority shareholders in group companies: significant minority shareholders realising amounts relating to generation
  4. EGL62400Significant minority shareholders in group companies: additional examples for surrenders in respect of significant minority shareholders