Regulation 51M F1

F2In a case described in paragraph (3), a supply of electricity is exempt from the levy chargeable under paragraph 5(1) of the Act, and electricity is “CHP electricity” for the purposes of paragraphs 20A and 20B of the Act, only if paragraph (2) is satisfied in relation to that electricity.

The electricity must not have been produced when the station that produced it has received State aid exceeding any relevant limit in the “Community guidelines on State aid for environmental protection (2001/C 37/03).

For the purposes of paragraph (1), the case is where relevant separation agreement law applies (as defined in section 7C(3) of the European Union (Withdrawal) Act 2018).