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Paragraph 14

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A supply of a taxable commodity to a person is exempt from the levy if—(a) the commodity is to be used by that person in producing electricity in a generating station that is neither—

(i)

a fully exempt combined heat and power station, nor

(ii)

a partly exempt combined heat and power station,

and

(b)

the supply is not a supply of electricity that is deemed to be made under paragraph 23(3).

(2)

Sub-paragraph (1) does not exempt a supply where the person to whom the supply is made—

(a)

is an exempt unlicensed electricity supplier of a description prescribed by regulations made by the Treasury, F1...

(b)

uses the commodity supplied in producing electricity F2in a small generating stationF3, and

(c)

uses the electricity produced otherwise than in exemption-retaining ways.

(3)

Sub-paragraph (1) does not exempt a supply where the person to whom the supply is made—

(a)

is an auto-generator,

(b)

uses the commodity supplied in producing electricity F4in a small generating station, and

F5(c)

uses the electricity produced otherwise than in exemption-retaining ways.

F6(3ZA)

Sub-paragraph (1) does not exempt a supply where the person to whom the supply is made—

(a)

uses the commodity supplied in producing electricity in a stand-by generator, and

(b)

uses the electricity produced otherwise than in exemption-retaining ways.

F7(3A)

For the purposes of this paragraph, electricity is used in an “exemption-retaining” way if it is used—

(a)

in making supplies that are excluded under paragraphs 8 to 10 or exempt under any of paragraphs 11, 12 F8and 18, or

(b)

in any of the ways mentioned in sub-paragraphs (i) to (iv) of paragraph 13(b).

F9(3B)

Paragraph 24A makes provision under which carbon price support rate commodities intended to be used in a generating station may be the subject of a deemed taxable supply (and, accordingly, this paragraph needs to be read subject to that paragraph).

F10(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Word in Sch. 6 para. 14(2)(a) repealed (11.5.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 3(3)

F2

Words in Sch. 6 para. 14(2)(b) inserted (retrospective and with effect in accordance with Sch. 42 para. 22(1)(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(2), 21

F3

Sch. 6 para 14(2)(c) and preceding word inserted (11.5.2001 with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, s. 105(3)(7)

F4

Words in Sch. 6 para. 14(3)(b) inserted (retrospective and with effect in accordance with Sch. 42 para. 22(1)(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(2), 21

F5

Sch. 6 para. 14(3)(c) substituted (11.5.2001 with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, s. 105(4)(7)

F6

Sch. 6 para. 14(3ZA) inserted (retrospective and with effect in accordance with Sch. 42 para. 22(1)(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(3), 21

F7

Sch. 6 para. 14(3A) inserted (11.5.2001) with effect as mentioned in s. 105(7) of the amending Act) by 2001 c. 9, s. 105(5)(7)

F8

Words in Sch. 6 para. 14(3A)(a) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 6

F9

Sch. 6 para. 14(3B) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(4), 21

F10

Sch. 6 para. 14(4)(5) omitted (retrospective to 26.3.2013 ) by virtue of Finance Act 2013 (c. 29), Sch. 42 paras. 6(5), 21

Notes on Schedule 6

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)

Notes on Part II

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3