Finance (No. 2) Act 2023 (c. 30)

Part 5 U.K. Electricity generator levy

Groups, partnerships and joint ventures U.K.

289 Liability of members of groups U.K.

Where a generating undertaking that is a group is liable to an amount of electricity generator levy—

(a) the lead member is liable to pay that amount, and

(b) every other member is jointly and severally liable for that amount.