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Finance Act 2013

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18In 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)”.

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