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- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
14(1)Paragraph 42A (supplies subject to the carbon price support rates) is amended as follows.
(2)In sub-paragraph (2)(a) for “, apart from electricity,” substitute “mentioned in the Table in sub-paragraph (5)”.
(3)After sub-paragraph (2) insert—
“(2A)A supply within sub-paragraph (3) is subject to the carbon price support rates so far as it is referable to the production of electricity in the station.”
(4)In sub-paragraph (3) after “taxable commodity” insert “mentioned in the Table in sub-paragraph (5)”.
(5)In sub-paragraph (5), in the Table—
(a)in the first column of the final row, for “Any other taxable commodity (apart from electricity)” substitute “Coal”, and
(b)in the second column of that row, for “£0.01188 per kilogram” substitute “£0.44264 per gigajoule”.
(6)After sub-paragraph (5) insert—
“(5A)Sub-paragraph (4) needs to be read with paragraph 42B.
(5B)For the purposes of sub-paragraph (2A) the extent to which a supply is referable to the production of electricity in a station is to be determined in accordance with regulations made by the Treasury.
(5C)Regulations under sub-paragraph (5B) may, in particular, include—
(a)provision in respect of the calculations, measurements, data and procedures to be made or used;
(b)provision that, so far as framed by reference to any document, is framed by reference to that document as from time to time in force.”
(7)In sub-paragraph (6) after “paragraph” insert “and paragraph 42B”.
(8)For sub-paragraph (7) substitute—
“(7)Regulations under sub-paragraph (6) may, in particular, include provision—
(a)for determining whether or not a taxable supply is subject to the carbon price support rates,
(b)if the supply is subject to those rates, for determining whether or not paragraph 42B(2) applies in relation to the supply, and
(c)if paragraph 42B(2) applies in relation to the supply, for determining the reduction in the relevant carbon price support rate.”
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