Supplies from partly exempt combined heat and power stations: exemption for outputsU.K.

4.—[F1(1)] The limit (see paragraph 16(2) of the Act) on the quantity of electricity that may be produced in and supplied from a partly exempt station exempt from CCL for a given Annual Operation is its CHP Qualifying Power Output in relation to that Operation (see Section 5.8 of the Standard).

[F2(2) For the purpose of establishing whether that limit is exceeded—

(a)any supplies made by a station—

(i)to a utility; or

(ii)for domestic or charity use (in either case such use has the respective meaning given in paragraphs 8 and 9 of the Act),

shall be disregarded; but

(b)the electrical equivalent of any mechanical output of a station produced otherwise than for the purpose of electricity generation shall be included.

(3) For the purposes of paragraph (2)(b), the electrical equivalent of any mechanical output of a station is derived by multiplying that output by 1.05.]

Textual Amendments