Paragraph 4

In paragraph 5 (supplies of electricity) after sub-paragraph (2) insert—

“(2A)

Levy is chargeable on a supply of electricity if—

(a)

the supply is made by an exempt unlicensed electricity supplier who is an auto-generator or who is of a description prescribed by regulations made by the Treasury,

(b)

the electricity was produced in a generating station owned by the supplier using commodities which were the subject of a deemed supply under paragraph 24A or which would have been the subject of such a supply had the reference in paragraph 24A(1)(a) to Great Britain been a reference to the United Kingdom instead,

(c)

the supply is not a deemed supply under paragraph 23(3), and

(d)

the person to whom the supply is made is not an electricity utility.”