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Foresight Solar & Infrastructure VCT plc, a venture capital trust under the management of Foresight Group, is structured to provide tax-exempt dividends to its shareholders. The fund achieves this by investing in a varied portfolio, encompassing both short-term emerging electricity generation initiatives and more enduring energy infrastructure, such as smart metering systems and solar power facilities. Its solar ventures, in particular, receive backing from the UK government's Feed-in Tariff scheme, and its investments in solar projects span across Europe.