SCHEDULE 6 Climate change levy
Part II Taxable supplies
Exemption: self-supplies by electricity producers
17
(1)
This paragraph applies to a supply of electricity that is deemed to be made under paragraph 23(3) by a person (“the producer”) to himself.
(2)
If the producer is an auto-generator, the supply is exempt from the levy unless—
(a)
it is a supply from a partly-exempt combined heat and power station of electricity produced in the station, and
(b)
the quantity of electricity supplied by the supply is such as causes the exceeding of any such limit as is mentioned in paragraph 16(2) that applies in relation to the station.
(3)
If the producer is not an auto-generator, the supply is exempt from the levy if it is a supply made from a fully exempt combined heat and power station of electricity produced in the station.
(4)
If the producer is not an auto-generator, the supply is exempt from the levy if—
(a)
it is a supply from a partly-exempt combined heat and power station of electricity produced in the station, and
(b)
the quantity of electricity supplied by the supply is not such as causes the exceeding of any such limit as is mentioned in paragraph 16(2) that applies in relation to the station.