Regulation 52 Self-supply of electricity by producerI1

For the purposes of paragraph 23(3)(b)(ii) of the Act (self-supply by producer of electricity from taxable commodities), electricity shall be treated as produced from taxable commodities except to the extent that—

Electricity shall not be regarded as falling within paragraph (1)(a) to the extent that it is produced by or in—

Accordingly electricity produced by or in a large hydro station or a nuclear power station shall be treated as produced from taxable commodities for the purposes of paragraph 23(3)(b)(ii) of the Act.

For the purposes of paragraph (1)(c), a commodity shall be treated as having been the subject of a deemed supply if it would have been the subject of such a supply had the reference in paragraph 24A(1)(a) or, as the case may be, 24B(1)(a) of the Act to Great Britain been a reference to the United Kingdom instead.