Electricity (Class Exemptions from the Requirement for a Licence) Order (Northern Ireland) 1999

Citation and commencement

1.  This Order may be cited as the Electricity (Class Exemptions from the Requirement for a Licence) Order (Northern Ireland) 1999 and shall come into operation on 30th September 1999.

Interpretation

2.—(1) In this Order—

“the Order” means the Electricity (Northern Ireland) Order 1992;

“ordinary share capital” has the same meaning as in section 832(1) of the Income and Corporation Taxes Act 1988(1);

“parent undertaking” shall be construed in accordance with Article 266 of the Companies (Northern Ireland) Order 1986(2).

(2) For the purposes of this Order—

(a) one body corporate shall be treated as associated with another if—

(i) one of them is a subsidiary of the other; or

(ii) both of them are subsidiaries of the same holding company; and

“holding company” and “subsidiary” shall have the same meaning as in Article 4(3) of the Companies (Northern Ireland) Order 1986;

(b) one body corporate shall be treated as related to another if—

(i) one of them is a 75 per cent subsidiary of the other; or

(ii) both of them are 75 per cent subsidiaries of a third body corporate,

and “75 per cent subsidiary” shall be construed in accordance with section 838 of the Income and Corporation Taxes Act 1988;

(c) one body corporate shall be treated as connected to another if—

(i) 50 per cent or more of the ordinary share capital of one of them is owned directly or indirectly by the other; or

(ii) 50 per cent or more of the ordinary share capital of each of them is owned directly or indirectly by a third body corporate,

and for the purpose of determining whether 50 per cent or more of the ordinary share capital of a body corporate is owned directly or indirectly by another body corporate the provisions of subsections (2) to (10) of section 838 of the Income and Corporation Taxes Act 1988 shall apply in relation to this sub-paragraph as they apply in relation to subsection (1) of that section;

(d) a person shall be treated as generating electricity at any time if he is the operator of plant or equipment which at that time—

(i) is generating or capable of generating electricity; or

(ii) is not capable of generating electricity only by reason of the repair or testing of the plant or equipment.

Exemptions from Article 8 of the Order

3.—(1) Subject to paragraph (3) exemption is granted—

(a) from Article 8(1)(a) of the Order to persons of the class specified in Schedule 1; and

(b) from Article 8(1)(c) of the Order to persons of the classes specified in Schedule 2.

(2) A person shall be treated as falling within any class specified in Schedule 2 notwithstanding that he supplies electricity to premises in circumstances other than those specified in the description of that class if the supply of electricity in those circumstances would, if taken on its own, be such that that person would fall within another class in Schedule 2.

(3) A person shall not be regarded as falling within the class specified in Schedule 1 for as long as he is the holder of a licence under Article 10(1)(a) of the Order or within any of the classes specified in Schedule 2 for as long as he is the holder of a licence under, as the case may be, Article 10(1)(c) or (2) of the Order.

Revocation

4.  The Electricity (Class Exemptions from the Requirement for a Licence) Order (Northern Ireland) 1992(4) is hereby revoked.

Sealed with the Official Seal of the Department of Economic Development on

L.S.

J. E. Wolstencroft

Assistant Secretary

10th August 1999.