# Finance Act 2013, Paragraph 7


In paragraph 15 (exemption for supplies to combined heat and power stations) after sub-paragraph (4) insert—
“(4A) Paragraph 24B makes provision under which carbon price support rate commodities intended to be used in a combined heat and power station may be the subject of a deemed taxable supply (and, accordingly, this paragraph needs to be read subject to that paragraph).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/42/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-42/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.