{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-42/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-42/paragraph-8.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/42/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Paragraph 17 (exemption: self-supplies by electricity producers) is amended as follows.\n(2) After sub-paragraph (1) insert—\n“(1A) The supply is exempt from levy if it is a supply of electricity produced in—\n(a) a fully exempt combined heat and power station,\n(b) a partly exempt combined heat and power station,\n(c) a stand-by generator, or\n(d) a small generating station.\n(1B) Sub-paragraph (1A)(d) applies only if the producer is—\n(a) an auto-generator, or\n(b) an exempt unlicensed electricity supplier of a description prescribed by regulations made by the Treasury.”\n(3) In sub-paragraph (2) for the words from “If” to “unless—” substitute “ This paragraph does not exempt the supply if— ”.\n(4) Omit sub-paragraphs (3) and (4).",
  "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/8",
    "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."
}