Finance Act 2011

2In paragraph 6 (supplies of gas), after sub-paragraph (1) insert—

(1A)In relation to a supply which is within sub-paragraph (1B) but not sub-paragraph (1C)—

(a)in sub-paragraph (1)(a) the reference to a gas utility is to be read as including a reference to an unregulated gas supplier (within the meaning of paragraph 151), and

(b)in relation to a supply made by an unregulated gas supplier—

(i)sub-paragraph (1) has effect as if paragraph (b)(ii) were omitted, and

(ii)in paragraph 40(2)(b) the reference to a utility is to be read as including a reference to an unregulated gas supplier.

(1B)A supply is within this sub-paragraph if it is a supply of any gas to a person to be used by that person in producing electricity.

(1C)A supply is within this sub-paragraph if it is a supply of any gas to a person who intends to cause the gas to be used in—

(a)a fully exempt combined heat and power station, or

(b)a partly exempt combined heat and power station,

in producing any outputs of the station.