[F1Purposes of heatingU.K.
This section has no associated Explanatory Memorandum
26.—(1) In paragraph 25, gas is consumed for the purposes of heating where it is used as part of a process where the primary purpose of that process is the generation of heat.
(2) Gas used in the process of combined heat and power generation is not consumed for the purposes of heating.]
Textual Amendments
F1 Order revoked (with savings) (1.10.2018) by The CRC Energy Efficiency Scheme (Revocation and Savings) Order 2018 (S.I. 2018/841), arts. 1, 3