Finance Act 2000

147 U.K. In this Schedule—

• “accounting period” means a period which, in pursuance of any regulations under paragraph 41, is an accounting period for the purposes of the levy;

• “agreement” includes any arrangement or understanding (whether or not legally enforceable), and cognate expressions shall be construed accordingly;

• “appeal tribunal” means [F1 the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;];

• “auto-generator” has the meaning given by paragraph 152;

• [F2 “carbon price support rate commodity” means any taxable commodity other than electricity;]

• [F2 “CHPQA certificate” has the same meaning as in the Climate Change Levy (Combined Heat and Power Stations) Exemption Certificate Regulations 2001 (S.I. 2001/486);]

• “climate change agreement” has the meaning given by paragraph 46;

• “climate change levy accounting document” has the meaning given by paragraph 143(2);

• “combined heat and power station” has the meaning given by paragraph 148(1);

• “the Commissioners” means the Commissioners of Customs and Excise;

• “conduct” includes acts and omissions;

• “electricity utility” has the meaning given by paragraph 150(2) (but see paragraph 150(4));

• [F2 “exempt unlicensed electricity supplier” has the meaning given by paragraph 152A;]

• “fully exempt combined heat and power station” has the meaning given by paragraph 148(2);

• “gas utility” has the meaning given by paragraph 150(3) (but see paragraph 150(4));

• [F2 “Great Britain” includes the territorial waters of the United Kingdom so far as adjacent to Great Britain;]

• [F3 “HMRC” means Her Majesty’s Revenue and Customs;]

• F4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “member”, in relation to a group, shall be construed in accordance with regulations under paragraph 116;

• “non-resident taxpayer” means a person who—

  (a)

  is or is required to be registered for the purposes of the levy, and

  (b)

  is not resident in the United Kingdom;

• “partly exempt combined heat and power station” has the meaning given by paragraph 148(3);

• “prescribed” (except in paragraphs [F5 5(2A), 14(2),] 16(3) [F6 , 17(1B)] F7 ... and 148(4)) means prescribed by regulations made by the Commissioners under this Schedule;

  “produced"—

  (a)

  in relation to electricity, means generated, and

  (b)

  in relation to any other commodity, includes extracted;

• “reduced-rate supply” has the meaning given by paragraph [F8 44(1)] (which, by virtue of paragraph [F9 44(2)], has effect subject to [F10 paragraph 44(2A) to (2D) and] [F11 paragraphs 45 and 45B]);

• “registered” means registered in the register maintained under paragraph 53(2);

• “representative member”, in relation to a group, shall be construed in accordance with regulations under paragraph 116;

• “resident in the United Kingdom” has the meaning given by paragraph 156;

• “ship” includes hovercraft;

• [F2 “small generating station” has the meaning given by paragraph 152B;]

• “special utility scheme” has the meaning given by paragraph 29(1);

• [F2 “stand-by generator” means a generating station which—

  (a)

  is used to provide an emergency electricity supply to a building in the event of a failure of the building's usual electricity supply, and

  (b)

  is not used for any other purpose;]

• “subordinate legislation” has the same meaning as in the M1 Interpretation Act 1978;

• “supply for charity use” shall be construed in accordance with paragraph 8;

• “supply for domestic use” shall be construed in accordance with paragraphs 8 and 9;

• [F12 “supply for use in scrap metal recycling” has the meaning given by paragraph 43A(1);]

• “tax credit” means a tax credit for which provision is made by tax credit regulations;

• “tax credit regulations” means regulations under paragraph 62;

• “tax representative”, in relation to any person, means the person who, in accordance with any regulations under paragraph 114, is for the time being that person’s tax representative for the purposes of the levy;

• “taxable commodity” shall be construed in accordance with paragraph 3;

• “taxable supply” shall be construed in accordance with paragraphs 2(2) and 4;

• “the United Kingdom” includes the territorial waters adjacent to any part of the United Kingdom;

• “utility” has the meaning given by paragraph 150(1).

Textual Amendments

F1 Words in Sch. 6 para. 147 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 292(2)

F2 Words in Sch. 6 para. 147 inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 18(a), 21

F3 Words in Sch. 6 para. 147 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 292(3)

F4 Words in Sch. 6 para. 147 repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(15)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

F5 Words in Sch. 6 para. 147 substituted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 18(b)(i), 21

F6 Word in Sch. 6 para. 147 inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 18(b)(ii), 21

F7 Word in Sch. 6 para. 147 omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 16(a)

F8 Word in Sch. 6 para. 147 substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 10(a), 13(1); S.I. 2007/2902, art. 2(1) (with art. 2(2)(4))

F9 Word in Sch. 6 para. 147 substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 10(b), 13(1); S.I. 2007/2902, art. 2(1) (with art. 2(2)(4))

F10 Words in Sch. 6 para. 147 inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 117(3)(b)

F11 Words in Sch. 6 para. 147 substituted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 9

F12 Words in Sch. 6 para. 147 inserted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 16(b)

Marginal Citations

M1 1978 c. 30.