6(1)Paragraph 14 (exemption for supplies to electricity producers) is amended as follows.U.K.
(2)In sub-paragraphs (2)(b) and (3)(b) after “electricity” insert “ in a small generating station ”.
(3)After sub-paragraph (3) insert—
“(3ZA)Sub-paragraph (1) does not exempt a supply where the person to whom the supply is made—
(a)uses the commodity supplied in producing electricity in a stand-by generator, and
(b)uses the electricity produced otherwise than in exemption-retaining ways.”
(4)After sub-paragraph (3A) insert—
“(3B)Paragraph 24A makes provision under which carbon price support rate commodities intended to be used in a generating station may be the subject of a deemed taxable supply (and, accordingly, this paragraph needs to be read subject to that paragraph).”
(5)Omit sub-paragraphs (4) and (5).