{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-42/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-42/paragraph-6.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/42/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Paragraph 14 (exemption for supplies to electricity producers) is amended as follows.\n(2) In sub-paragraphs (2)(b) and (3)(b) after “electricity” insert “ in a small generating station ”.\n(3) After sub-paragraph (3) insert—\n“(3ZA) Sub-paragraph (1) does not exempt a supply where the person to whom the supply is made—\n(a) uses the commodity supplied in producing electricity in a stand-by generator, and\n(b) uses the electricity produced otherwise than in exemption-retaining ways.”\n(4) After sub-paragraph (3A) insert—\n“(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).”\n(5) Omit sub-paragraphs (4) and (5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/42/paragraph/6",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}