Finance Act 2013

This section has no associated Explanatory Notes

8(1)Paragraph 17 (exemption: self-supplies by electricity producers) is amended as follows.U.K.

(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).