# Finance Act 2013, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/42/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-42/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.