EGL30500 - Groups: Introduction

The rules for determining the amounts of generation receipts that are chargeable to the levy and the amounts that may be deducted are described at EGL20000+ onwards. This explains that where electricity generation takes place within a group of companies then the levy is charged on a group basis and this part of the guidance explains how that is done.

See also -

• The treatment of partnerships: EGL40000.
• Introduction to generating undertakings that are joint ventures or group companies with minority investors: EGL50000+.
• Attribution rules for joint ventures and group companies with significant minority shareholders: EGL60000+.