280 Key concepts (generating undertaking etc)

280  Key concepts (generating undertaking etc)

(1)     In this Part—

“company” has the meaning it has in the Corporation Tax Acts (see section 1121 of CTA 2010);

“generating undertaking” means—

(a)     a company, other than a company that is a member of a group, that operates a relevant generating station, or

(b)     a group of companies that includes at least one member who operates a relevant generating station;

a generating station is “relevant”—

(a)     if it generates electricity at a relevant place and is not a generating station that mainly generates electricity—

(i)     as a result of the burning of oil, coal or natural gas, or

(ii)     as a result of the use of plant driven by water, where the power is mainly a result

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