Finance Act 2011

2 In paragraph 6 (supplies of gas), after sub-paragraph (1) insert—

“(1A) In relation to a supply which is within sub-paragraph (1B) but not sub-paragraph (1C)—

(a) in sub-paragraph (1)(a) the reference to a gas utility is to be read as including a reference to an unregulated gas supplier (within the meaning of paragraph 151), and

(b) in relation to a supply made by an unregulated gas supplier—

(i) sub-paragraph (1) has effect as if paragraph (b)(ii) were omitted, and

(ii) in paragraph 40(2)(b) the reference to a utility is to be read as including a reference to an unregulated gas supplier.

(1B) A supply is within this sub-paragraph if it is a supply of any gas to a person to be used by that person in producing electricity.

(1C) A supply is within this sub-paragraph if it is a supply of any gas to a person who intends to cause the gas to be used in—

(a) a fully exempt combined heat and power station, or

(b) a partly exempt combined heat and power station,

in producing any outputs of the station.”