# Finance Act 2013, Paragraph 6


(1) Paragraph 14 (exemption for supplies to electricity producers) is amended as follows.
(2) In sub-paragraphs (2)(b) and (3)(b) after “electricity” insert “ in a small generating station ”.
(3) After sub-paragraph (3) insert—
“(3ZA) Sub-paragraph (1) does not exempt a supply where the person to whom the supply is made—
(a) uses the commodity supplied in producing electricity in a stand-by generator, and
(b) uses the electricity produced otherwise than in exemption-retaining ways.”
(4) After sub-paragraph (3A) insert—
“(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).”
(5) Omit sub-paragraphs (4) and (5).

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/42/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-42/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.