310 Interaction of electricity generator levy with corporation tax

Section 310 Interaction of electricity generator levy with corporation tax

Finance (No 2) Act 2023 (2023 c 30) | Legislation
Finance (No 2) Act 2023 (2023 c 30) | Legislation

310  Interaction of electricity generator levy with corporation tax

(1)     In calculating profits or losses for the purposes of corporation tax—

(a)     no deduction is allowed in respect of the electricity generator levy, and

(b)     no account is to be taken of any amount

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