291 Qualifying partnerships
Finance (No 2) Act 2023 (2023 c 30) | Legislation

291  Qualifying partnerships

(1)     A “qualifying partnership”, in relation to a generating undertaking, means a partnership that operates a relevant generating station whose partners include—

(a)     in the case of a generating undertaking that is a company, that company, or

(b)     in the case of a generating undertaking that is a group,

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