304 Requirement to provide information about payments
Finance (No 2) Act 2023 (2023 c 30) | Legislation

304  Requirement to provide information about payments

(1)     This section applies if—

(a)     an amount of electricity generator levy is chargeable on a company as if it were an amount of corporation tax, and

(b)     a payment is made (whether or not by the company) that is wholly or partly in respect

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