198BExcluded activities: subsidised generation of heat and subsidised production of gas or fuelU.K.
(1)This section supplements section 192(1)(kb).
(2)The generation of heat, or production of gas or fuel, is “subsidised” if a payment is made, or another incentive is given, under—
(a)a scheme established by regulations under section 100 of the Energy Act 2008 or section 113 of the Energy Act 2011 (renewable heat incentives), or
(b)a similar scheme established in a territory outside the United Kingdom,
in respect of the heat generated, or gas or fuel produced.
(3)[F1But the generation of heat, or production of gas or fuel, is not to be taken to fall within section 192(1)(kb) if Condition A F2... is met.]
(4)[F1Condition A is that the generation or production is carried on by—
(a)a community interest company,
(b)a co-operative society,
(c)a community benefit society,
(d)a NI industrial and provident society, or
(e)an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society. ]
F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F4(6)Section 198A(9) (definitions) applies for the purposes of this section as for the purposes of section 198A.]
Textual Amendments
F1S. 198B(3)(4) omitted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 10(3)(a); S.I. 2015/1836, reg. 2(a)
F2Words in s. 198B(3) omitted (with effect in accordance with Sch. 6 para. 5 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 4(2)(a)
F3S. 198B(5) omitted (with effect in accordance with Sch. 6 para. 5 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 4(2)(b)
F4S. 198B(6) omitted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 10(3)(b); S.I. 2015/1836, reg. 2(a)