SCHEDULES

SCHEDULE 42Climate change levy: supplies subject to carbon price support rates etc

PART 2New provision having effect from 1 April 2013

New provision

8

1

Paragraph 17 (exemption: self-supplies by electricity producers) is amended as follows.

2

After sub-paragraph (1) insert—

1A

The supply is exempt from levy if it is a supply of electricity produced in—

a

a fully exempt combined heat and power station,

b

a partly exempt combined heat and power station,

c

a stand-by generator, or

d

a small generating station.

1B

Sub-paragraph (1A)(d) applies only if the producer is—

a

an auto-generator, or

b

an exempt unlicensed electricity supplier of a description prescribed by regulations made by the Treasury.

3

In sub-paragraph (2) for the words from “If” to “unless—” substitute “ This paragraph does not exempt the supply if— ”.

4

Omit sub-paragraphs (3) and (4).