Crossheading Attribution and surrender of amounts: joint ventures and significant minority shareholders
From legislation.gov.uk
Contents
- Section 293 Non-chargeable amounts of joint venture to be attributed to participants
- Section 294 Generation acquired and supplied by JV participants
- Section 295 Arrangements that reflect receipts (JV participants)
- Section 296 Generation acquired and supplied by significant minority shareholders
- Section 297 Arrangements that reflect receipts (significant minority shareholders)
- Section 298 Surrender of shortfalls
- Section 299 Amount that may be surrendered and use of that amount