SCHEDULES
SCHEDULE 42Climate change levy: supplies subject to carbon price support rates etc
PART 2New provision having effect from 1 April 2013
New provision
8
1
Paragraph 17 (exemption: self-supplies by electricity producers) is amended as follows.
2
After sub-paragraph (1) insert—
1A
The supply is exempt from levy if it is a supply of electricity produced in—
a
a fully exempt combined heat and power station,
b
a partly exempt combined heat and power station,
c
a stand-by generator, or
d
a small generating station.
1B
Sub-paragraph (1A)(d) applies only if the producer is—
a
an auto-generator, or
b
an exempt unlicensed electricity supplier of a description prescribed by regulations made by the Treasury.
3
In sub-paragraph (2) for the words from “If” to “unless—” substitute “
This paragraph does not exempt the supply if—
”
.
4
Omit sub-paragraphs (3) and (4).