Schedule 2A, paragraph 7(1)

For the purposes of sections 72C to 72E a company is a “project company” of a project if— it holds property for the purpose of the project, it has sole or principal responsibility under an agreement for carrying out all or part of the project, it is one of a number of companies which together carry out the project, it has the purpose of supplying finance to enable the project to be carried out, or it is the holding company of a company within any of paragraphs (a) to (d).

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Source: legislation.gov.uk · retrieved 2026-09-04