302 General application of corporation tax administration
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Management and administration

302  General application of corporation tax administration

(1)     Where a company is liable to an amount of electricity generator levy, that amount may be charged on the company as if it were an amount of corporation tax chargeable on it.

(2)     For the purposes of the collection and management of the electricity generator levy, any provision made by or under an enactment that applies in relation to corporation tax is to apply in relation to the electricity generator levy.

(3)     The following are examples

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