Part 5Electricity generator levy

Supplemental

313Definitions in this Part

The following table contains a list of terms used in this Part and the provisions that define or explain them.

Term

Provision defining or explaining

accounting period (generally)

section 280(3)

accounting period (of a generating undertaking that is a group)

section 288(1)

allowable costs

section 284(1)

arm's length provision

section 283(9)

Balancing and Settlement Code

section 312

baseline fuel cost

section 285(3)

company

section 280(1)

company tax return

section 284(3)

distribution system

section 312

electricity generator levy

section 279(2)

exceptional generation fuel costs

section 285(1)

feed-in tariff export payments

section 312

generating undertaking

section 280(1)

generation fuel costs

section 285(2)

generation receipts

section 283(2)

grid connected electricity generation

section 282(3)

group

section 287(1)

HMRC

section 281(3)

joint venture undertaking

section 293(2)

lead member (of a group)

section 288(2)

principal member (of a group)

section 287(2)

qualifying electricity purchase costs

section 284(6)

qualifying joint venture

section 292(1)

qualifying partnership

section 291(1)

qualifying period

section 280(2)

reference period (in relation to the determination of baseline fuel cost)

section 285(4)

relevant generating station

section 280(1)

relevant place

section 280(1)

relevant subsidiary (in sections 290, 296 and 297)

section 290(6)

SEM Memorandum

section 312

settlement code

section 312

significant equity holder

section 286(7)

significant minority shareholder (that is a person)

section 290(5)(a)

significant minority shareholder (that is a group of companies)

section 290(5)(b)

standard conditions of electricity supply licences

section 312

subject to a contract for difference, an investment contract, a revenue collection contract or feed-in tariff export payments (in relation to a generating station)

section 280(1)

subsidiary member (of a group)

section 287(3)

third party (in relation to a generating undertaking)

section 286(7)

Trading and Settlement Code

section 312

transmission system

section 312