Regulation 9 Application of Part 4

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This Part applies to relief allowed by regulation 3(1)(b) or (c) above.

(2)

In this Part qualifying oil used to produce—

(a)

heat and electricity; or

(b)

heat, mechanical power and electricity

shall be treated as used to produce electricity.