# Finance Act 2000, Paragraph 14

Extent: E+W+S+N.I.

(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, ...
(b) uses the commodity supplied in producing electricity in a small generating station, 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 in a small generating station, and
(c) uses the electricity produced otherwise than in exemption-retaining ways.
(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.
(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 and 18, or
(b) in any of the ways mentioned in sub-paragraphs (i) to (iv) of paragraph 13(b).
(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).
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.