# Finance Act 2000, Paragraph 24A


(1) Sub-paragraph (2) applies if—
(a) a quantity of a carbon price support rate commodity is brought onto, or arrives at, a site in Great Britain at which a generating station is situated,
(b) that quantity of the commodity is intended to be used for producing electricity in the station,
(c) the station is neither a fully exempt combined heat and power station nor a partly exempt combined heat and power station, and
(d) the station is neither a small generating station nor a stand-by generator.
(2) For the purposes of this Schedule the owner of the station is deemed to make a taxable supply to himself of that quantity of the commodity.
(3) In sub-paragraph (1)(a) the reference to a commodity being brought onto, or arriving at, a site covers (in particular) gas in a gaseous state arriving at the site through a pipe.
(4) For the purposes of sub-paragraph (1) it does not matter—
(a) if the quantity of the commodity is not the subject of an actual supply made to the owner of the station, or
(b) if the commodity's availability for use in the station is subject to any condition.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/24A (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-24A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.