{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-14.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/6/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(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—\n(i) a fully exempt combined heat and power station, nor\n(ii) a partly exempt combined heat and power station,\nand\n(b) the supply is not a supply of electricity that is deemed to be made under paragraph 23(3).\n(2) Sub-paragraph (1) does not exempt a supply where the person to whom the supply is made—\n(a) is an exempt unlicensed electricity supplier of a description prescribed by regulations made by the Treasury, ...\n(b) uses the commodity supplied in producing electricity in a small generating station, and\n(c) uses the electricity produced otherwise than in exemption-retaining ways.\n(3) Sub-paragraph (1) does not exempt a supply where the person to whom the supply is made—\n(a) is an auto-generator,\n(b) uses the commodity supplied in producing electricity in a small generating station, and\n(c) uses the electricity produced otherwise than in exemption-retaining ways.\n(3ZA) Sub-paragraph (1) does not exempt a supply where the person to whom the supply is made—\n(a) uses the commodity supplied in producing electricity in a stand-by generator, and\n(b) uses the electricity produced otherwise than in exemption-retaining ways.\n(3A) For the purposes of this paragraph, electricity is used in an “exemption-retaining” way if it is used—\n(a) in making supplies that are excluded under paragraphs 8 to 10 or exempt under any of paragraphs 11, 12 and 18, or\n(b) in any of the ways mentioned in sub-paragraphs (i) to (iv) of paragraph 13(b).\n(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).\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 6 para. 14(2)(a) repealed (11.5.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 3(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Sch. 6 para. 14(3B) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 6(4), 21"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
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    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
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      "affecting_title": "Finance Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/14",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}