Summary

Guidance on the Electricity Generator Levy that applies to electricity generation receipts above the levy threshold attributed to qualifying generating.

Contents

  1. EGL01000
    Introduction: contents
  2. EGL10000
    The charge to EGL: contents
  3. EGL20000
    How liability is computed: contents
  4. EGL30000
    Groups: contents
  5. EGL40000
    The treatment of partnerships
  6. EGL50000
    Introduction to joint ventures and group companies with minority investors: contents
  7. EGL60000
    Attribution rules for joint ventures and group companies with minority investors: contents
  8. EGL70000
    Administration: contents
  9. EGL80000
    Anti-avoidance rule