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SCHEDULE 1Supplies and emissions

SECTION 5Deductions from supplies

Unconsumed supply: electricity

14.—(1) Sub-paragraph (3) applies where A does not consume for its own use some or all of the supply to it of electricity.

(2) The amount not consumed by A is “unconsumed supply”.

(3) Subject to paragraph 16(3), A may deduct from its electricity supply the unconsumed supply measured by—

(a)a metering device; or

(b)a device which measures electricity supplied but the measurements are not used for the purpose of charging for that electricity.