Finance Act 2013

This section has no associated Explanatory Notes

19U.K.After paragraph 152 insert—

Meaning of “exempt unlicensed electricity supplier”U.K.

152A(1)In this Schedule “exempt unlicensed electricity supplier” means a person—

(a)to whom an exemption from section 4(1)(c) of the Electricity Act 1989 (persons supplying electricity to premises) has been granted by an order under section 5 of that Act, or

(b)to whom an exemption from Article 8(1)(c) of the Electricity Supply (Northern Ireland) Order 1992 has been granted by an order under Article 9 of that Order,

except where the person is acting otherwise than for purposes connected with the carrying on of activities authorised by the exemption.

(2)Sub-paragraph (1) applies subject to—

(a)any direction under paragraph 151(1), and

(b)any regulations under paragraph 151(2).

Meaning of “small generating station”U.K.

152B(1)In this Schedule “small generating station” means a generating station the capacity of which for producing electricity is no more than 2 megawatts.

(2)Sub-paragraph (3) applies if a relevant station (“station X”) is one of a number of relevant stations which—

(a)are situated in the United Kingdom, and

(b)are owned by P or persons connected with P.

(3)In applying sub-paragraph (1) in relation to station X, the reference to the capacity of a generating station is to be read as a reference to the capacity of station X and all the other relevant stations mentioned in sub-paragraph (2) taken together.

(4)In sub-paragraphs (2) and (3) “relevant station” means a generating station which is neither an exempt CHP station nor a stand-by generator.

(5)For the purposes of sub-paragraph (2)(b)—

(a)“P” is the person who owns station X, and

(b)section 1122 of the Corporation Tax Act 2010 (“connected” persons) applies.

(6)Sub-paragraph (7) applies if the scheme in relation to which the CHPQA certificate of an exempt CHP station (“station Y”) is issued covers other exempt CHP stations as well.

(7)In applying sub-paragraph (1) in relation to station Y, the reference to the capacity of a generating station is to be read as a reference to the capacity of station Y and all the other exempt CHP stations mentioned in sub-paragraph (6) taken together.

(8)In this paragraph “exempt CHP station” means a fully exempt combined heat and power station or a partly exempt combined heat and power station.