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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).