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5(1)Levy is chargeable on a supply of electricity if—
(a)the supply is made by an electricity utility, and
(b)the person to whom the supply is made—
(i)is not an electricity utility, or
(ii)is the utility itself.
(2)Levy is chargeable on a supply made from a combined heat and power station of electricity produced in the station if—
(a)the station is a partly exempt combined heat and power station,
(b)the supply is not one that is deemed to be made under paragraph 23(3) (self-supply by producer), and
(c)the person to whom the supply is made is not an electricity utility.
(3)Levy is chargeable on a supply of electricity that is deemed to be made under paragraph 23(3).
(4)Except as provided by sub-paragraphs (1) to (3), levy is not chargeable on a supply of electricity.
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