308 Anti-avoidance
Finance (No 2) Act 2023 (2023 c 30) | Legislation

308 Ìý´¡²Ô³Ù¾±-²¹±¹´Ç¾±»å²¹²Ô³¦±ð

(1)     This section applies to arrangements if the main purpose, or one of the main purposes of the arrangements, is to—

(a)     reduce or avoid a charge to the electricity generator levy, or

(b)     otherwise avoid the effect of any of the provisions of this Part.

(2)

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