[F1SCHEDULE 1U.K.Supplies and emissions

Textual Amendments

SECTION 5U.K.Deductions from supplies

Purposes of heatingU.K.

26.(1) In paragraph 25, gas is consumed for the purposes of heating where it is used as part of a process where the primary purpose of that process is the generation of heat.

(2) Gas used in the process of combined heat and power generation is not consumed for the purposes of heating.]