123 Climate change levy: electricity produced in combined heat and power station
Finance Act 2002 (2002 c 23) | Legislation

Climate change levy

123  Climate change levy: electricity produced in combined heat and power station

(1)ÌýÌýÌýÌý In Schedule 6 to the Finance Act 2000 (c 17) (climate change levy), after paragraph 20 insert—

“Exemption: electricity produced in combined heat and power stations
20A

(1)ÌýÌýÌýÌý A supply of electricity is exempt from the levy chargeable under paragraph 5(1) if—

(a)ÌýÌýÌýÌý the supply is not one that is deemed to be made under paragraph 23(3),

(b)ÌýÌýÌýÌý the supply is made under a contract that contains a CHP declaration given by the supplier,

(c)ÌýÌýÌýÌý prescribed conditions are fulfilled, and

(d)ÌýÌýÌýÌý the supplier, and each other person (if any) who is a generator of any CHP electricity allocated by the supplier to supplies under the contract, has in a written notice given to the Commissioners agreed that he will fulfil those conditions so far as they may apply to him.

(2)ÌýÌýÌýÌý Sub-paragraph (1) does not apply in relation to a supply to a person of electricity produced in a wholly or partly exempt combined heat and power station where the supply is made to that person from the station.

(3)

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