Regulation 51I Supplies pursuant to CHP declaration contractF1
Electricity is only “CHP electricity” for the purposes of paragraphs 20A and 20B of the Act (exemption for indirect supplies) if it remains the subject of an unrestricted CHP LEC or a restricted CHP LEC.
Annotations
Textual amendments
- F1
Pt. 4A inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 19