Finance Act 2013

New provision

18 In paragraph 147 (definitions)—

(a) at the appropriate places, insert—

• ““carbon price support rate commodity” means any taxable commodity other than electricity;”,

• ““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);”,

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

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

• ““small generating station” has the meaning given by paragraph 152B;”, and

• ““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;”, and

(b) in the definition of “prescribed”—

(i) for “14(3),” substitute “5(2A), 14(2),”, and

(ii) after “16(3)” insert “, 17(1B)”.