# Finance Act 2013, Paragraph 8


(1) Paragraph 17 (exemption: self-supplies by electricity producers) is amended as follows.
(2) After sub-paragraph (1) insert—
“(1A) The supply is exempt from levy if it is a supply of electricity produced in—
(a) a fully exempt combined heat and power station,
(b) a partly exempt combined heat and power station,
(c) a stand-by generator, or
(d) a small generating station.
(1B) Sub-paragraph (1A)(d) applies only if the producer is—
(a) an auto-generator, or
(b) an exempt unlicensed electricity supplier of a description prescribed by regulations made by the Treasury.”
(3) In sub-paragraph (2) for the words from “If” to “unless—” substitute “ This paragraph does not exempt the supply if— ”.
(4) Omit sub-paragraphs (3) and (4).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/42/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-42/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.