Meaning of “auto-generator"U.K.
152(1)In this Schedule “auto-generator” means a person who produces electricity if the electricity that he produces is primarily for his own consumption.U.K.
(2)The Commissioners may by regulations specify requirements to be fulfilled before the electricity that a person produces is, for the purposes of sub-paragraph (1), to be taken as produced primarily for his own consumption.
(3)For the purposes of this paragraph, electricity is for a person’s own consumption if it is for consumption by him or a person connected with him within the meaning of [F1section 1122 of the Corporation Tax Act 2010].
Textual Amendments
F1Words in Sch. 6 para. 152(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 314(3) (with Sch. 2)