3 Certain supplies by and to unregulated electricity suppliers and electricity utilities
1 An unregulated electricity supplier (within the meaning of paragraph 151(8) of the Act) shall be treated for all CCL purposes as being an electricity utility to the extent of any supplies he makes in relation to which he is in breach of a requirement to hold an electricity supply licence.
2 A holder of an electricity supply licence, who receives supplies of electricity in the course of acting otherwise than for purposes connected with the carrying on of activities authorised by that licence, shall be treated as being an electricity utility for the purposes of the CCL treatment under paragraph 5 of the Act of the supplies of electricity so received.
3 In paragraph (1), “unregulated electricity supplier” includes the holder of an electricity supply licence acting otherwise than for the purposes connected with the carrying on of activities authorised by that licence.