21 New investment exemption
Finance Act 2024 (2024 c 3) | Legislation

Electricity generator levy

21  New investment exemption

(1)     Part 5 of F(No 2)A 2023 (electricity generator levy) is amended as follows.

(2)     In section 280 (key concepts), in subsection (1), in the definition of “relevant” (as in relevant generating station)—

(a)     omit the “and” after paragraph (a), and

(b)     after paragraph (b) insert “, and

(c)     to the extent it is not comprised of qualifying new generating plant (see section

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