21 Renewables obligation certificates for domestic microgeneration
Finance Act 2007 (2007 c 11) | Legislation

21  Renewables obligation certificates for domestic microgeneration

(1)     In ITTOIA 2005, after section 782A (inserted by section 20) insert—

“782B Renewables obligation certificates for domestic microgeneration

(1)     No liability to income tax arises in respect of the receipt by an individual of a renewables obligation certificate if—

(a)     the individual receives the certificate in connection with the generation of electricity by a microgeneration system,

(b)     the system is installed at or near domestic premises occupied by the individual,

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