[311A Meaning of “qualifying new generating plant”]
Finance (No 2) Act 2023 (2023 c 30) | Legislation

[311A  Meaning of “qualifying new generating plant”]

[(1)     Generating plant is “qualifying new generating plant” if it is new generating plant commissioned as part of a qualifying project that meets the new investment condition.

(2)     The new investment condition is met in relation to a qualifying project if on 21 November

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