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Legislation
Finance (No. 2) Act 2023

Crossheading Attribution and surrender of amounts: joint ventures and significant minority shareholders

  • 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
  1. Part 5 Electricity generator levy
  2. Crossheading Attribution and surrender of amounts: joint ventures and significant minority shareholders

Crossheading Attribution and surrender of amounts: joint ventures and significant minority shareholders

From legislation.gov.uk

Contents

  1. Section 293 Non-chargeable amounts of joint venture to be attributed to participants
  2. Section 294 Generation acquired and supplied by JV participants
  3. Section 295 Arrangements that reflect receipts (JV participants)
  4. Section 296 Generation acquired and supplied by significant minority shareholders
  5. Section 297 Arrangements that reflect receipts (significant minority shareholders)
  6. Section 298 Surrender of shortfalls
  7. Section 299 Amount that may be surrendered and use of that amount
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