# Finance Act 2000, Paragraph 152

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

(1) In this Schedule “auto-generator” means a person who produces electricity if the electricity that he produces is primarily for his own consumption.
(2) The Commissioners may by regulations specify requirements to be fulfilled before the electricity that a person produces is, for the purposes of sub-paragraph (1), to be taken as produced primarily for his own consumption.
(3) For the purposes of this paragraph, electricity is for a person’s own consumption if it is for consumption by him or a person connected with him within the meaning of section 1122 of the Corporation Tax Act 2010.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/152 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-152
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.