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Electricity Generator Levy Manual
Publication Date:
2024
Publisher:
Bloomsbury Professional
Copyright:
2024 Crown
Electricity Generator Levy Manual
Electricity Generator Levy Manual
Last update
: 30th April 2024
GO
Contents
Contents
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Open Section
EGL01000: Introduction: contents
EGL01100: Background
EGL01200: Defined expressions and abbreviations used
Open Section
EGL10000: The charge to EGL: contents
EGL11000: Overview of the charge to EGL
EGL12000: The levy threshold
Open Section
EGL20000: How liability is computed: contents
EGL20500: EGL computation overview
EGL21000: The benchmark amount
EGL22000: Relevant generating stations: contents
EGL22500: Exemption for new investments: contents
EGL23000: Generation receipts: contents
EGL24000: Allowable costs: contents
Open Section
EGL30000: Groups: contents
EGL30500: Introduction
EGL31000: What is a group for EGL purposes?
EGL32000: Which member of a group is responsible for EGL?
EGL33000: Nominating a lead member for a group
EGL34000: Identifying the qualifying period of an EGL group
EGL40000: The treatment of partnerships
Open Section
EGL50000: Introduction to joint ventures and group companies with minority investors: contents
EGL50500: Introduction and layout of guidance
EGL51000: What is a joint venture and which members are affected?
EGL52000: Meaning of group company with significant minority shareholders
EGL53000: Attribution of chargeable amounts within the allowance to participants
EGL54000: Election for group company with significant minority shareholders to pay its EGL liability
Open Section
EGL60000: Attribution rules for joint ventures and group companies with minority investors: contents
EGL60500: Introduction and layout of guidance
EGL61000: Joint ventures: contents
EGL62000: Significant minority shareholders in group companies: contents
EGL63000: Surrender of shortfall amounts: contents
EGL64000: Election to treat a joint venture or group company with significant minority shareholders as transparent: contents
Open Section
EGL70000: Administration: contents
EGL70500: Introduction
EGL71000: Application of corporation tax management provisions
EGL72000: Additional reporting requirements
EGL73000: Quarterly instalment payments
EGL74000: Treatment of EGL liability for CT purposes
EGL75000: Information to be provided when making payments
EGL76000: Application of group relief rules
EGL77000: Information sharing
EGL80000: Anti-avoidance rule
[3.239.3.196]
3.239.3.196