|
| |
| |
(i) | is not used as mentioned in paragraph 24A(1)(b) or |
| |
24B(1)(b) (as the case may be), and |
| |
(ii) | is removed from the site at which the station is |
| |
situated or from the CHPQA site of the station (as |
| |
| 5 |
| |
(i) | a determination is made under regulations falling |
| |
within paragraph 24B(3) that a quantity, or a |
| |
proportion of a quantity, of a carbon price support |
| |
rate commodity is referable to the production of |
| 10 |
| |
(ii) | it is accordingly determined that the quantity or |
| |
proportion of a quantity is the subject of a deemed |
| |
supply under paragraph 24B, |
| |
| it is determined that the quantity or proportion of a |
| 15 |
quantity was not referable to the production of electricity; |
| |
(bc) | after an amount is determined to be payable by way of levy |
| |
on a deemed supply under paragraph 24A or 24B, it is |
| |
determined that that amount is too high;”. |
| |
17 | In paragraph 146 (regulations) in sub-paragraph (3)— |
| 20 |
(a) | for “14(3),” substitute “5(2A), 14(2),”, and |
| |
(b) | after “16,” insert “17(1B),”. |
| |
18 | In paragraph 147 (definitions)— |
| |
(a) | at the appropriate places, insert— |
| |
““carbon price support rate commodity” means any |
| 25 |
taxable commodity other than electricity;”, |
| |
““CHPQA certificate” has the same meaning as in the |
| |
Climate Change Levy (Combined Heat and Power |
| |
Stations) Exemption Certificate Regulations 2001 (S.I. |
| |
| 30 |
““exempt unlicensed electricity supplier” has the |
| |
meaning given by paragraph 152A;”, |
| |
““Great Britain” includes the territorial waters of the |
| |
United Kingdom so far as adjacent to Great Britain;”, |
| |
““small generating station” has the meaning given by |
| 35 |
| |
““stand-by generator” means a generating station |
| |
| |
(a) | is used to provide an emergency electricity |
| |
supply to a building in the event of a failure of |
| 40 |
the building’s usual electricity supply, and |
| |
(b) | is not used for any other purpose;”, and |
| |
(b) | in the definition of “prescribed”— |
| |
(i) | for “14(3),” substitute “5(2A), 14(2),”, and |
| |
(ii) | after “16(3)” insert “, 17(1B)”. |
| 45 |
| |
| |
|
| |
| |
19 | After paragraph 152 insert— |
| |
“Meaning of “exempt unlicensed electricity supplier” |
| |
152A (1) | In this Schedule “exempt unlicensed electricity supplier” means a |
| |
| |
(a) | to whom an exemption from section 4(1)(c) of the |
| 5 |
Electricity Act 1989 (persons supplying electricity to |
| |
premises) has been granted by an order under section 5 of |
| |
| |
(b) | to whom an exemption from Article 8(1)(c) of the |
| |
Electricity Supply (Northern Ireland) Order 1992 has been |
| 10 |
granted by an order under Article 9 of that Order, |
| |
| except where the person is acting otherwise than for purposes |
| |
connected with the carrying on of activities authorised by the |
| |
| |
(2) | Sub-paragraph (1) applies subject to— |
| 15 |
(a) | any direction under paragraph 151(1), and |
| |
(b) | any regulations under paragraph 151(2). |
| |
Meaning of “small generating station” |
| |
152B (1) | In this Schedule “small generating station” means a generating |
| |
station the capacity of which for producing electricity is no more |
| 20 |
| |
(2) | Sub-paragraph (3) applies if a relevant station (“station X”) is one |
| |
of a number of relevant stations which— |
| |
(a) | are situated in the United Kingdom, and |
| |
(b) | are owned by P or persons connected with P. |
| 25 |
(3) | In applying sub-paragraph (1) in relation to station X, the |
| |
reference to the capacity of a generating station is to be read as a |
| |
reference to the capacity of station X and all the other relevant |
| |
stations mentioned in sub-paragraph (2) taken together. |
| |
(4) | In sub-paragraphs (2) and (3) “relevant station” means a |
| 30 |
generating station which is neither an exempt CHP station nor a |
| |
| |
(5) | For the purposes of sub-paragraph (2)(b)— |
| |
(a) | “P” is the person who owns station X, and |
| |
(b) | section 1122 of the Corporation Tax Act 2010 (“connected” |
| 35 |
| |
(6) | Sub-paragraph (7) applies if the scheme in relation to which the |
| |
CHPQA certificate of an exempt CHP station (“station Y”) is |
| |
issued covers other exempt CHP stations as well. |
| |
(7) | In applying sub-paragraph (1) in relation to station Y, the |
| 40 |
reference to the capacity of a generating station is to be read as a |
| |
reference to the capacity of station Y and all the other exempt CHP |
| |
stations mentioned in sub-paragraph (6) taken together. |
| |
| |
| |
|
| |
| |
(8) | In this paragraph “exempt CHP station” means a fully exempt |
| |
combined heat and power station or a partly exempt combined |
| |
| |
20 (1) | Regulation 5 of the Climate Change Levy (Electricity and Gas) Regulations |
| |
2001 (S.I. 2001/1136) is amended as follows. |
| 5 |
(2) | In paragraph (1) for “paragraph 14(2) of the Act (exemption: certain supplies |
| |
to electricity producers)” substitute “paragraphs 5(2A), 14(2) and 17(1B) of |
| |
the Act (which contain references to exempt unlicensed electricity |
| |
| |
(3) | In paragraph (2)(a) for “14(4)” substitute “152A(1)”. |
| 10 |
(4) | The amendments made by this paragraph are to be treated as having been |
| |
made by the Treasury under the powers to make regulations conferred by |
| |
paragraphs 5(2A), 14(2) and 17(1B) of Schedule 6 to FA 2000. |
| |
| |
21 | The amendments made by this Part of this Schedule are treated as having |
| 15 |
come into force on 26 March 2013. |
| |
22 (1) | The amendments made by paragraph 6(2) and (3) above have effect for the |
| |
purpose of determining if a supply of gas or electricity is exempt from levy |
| |
where the gas or electricity is actually supplied on or after 1 April 2013. |
| |
| “Gas” means gas in a gaseous state that is of a kind supplied by a gas utility. |
| 20 |
(2) | Those amendments are to have effect for the purpose of determining if any |
| |
other supply is exempt from levy where the supply is treated as taking place |
| |
on or after 1 April 2013. |
| |
(3) | The amendments made by paragraph 8 above have effect for the purpose of |
| |
determining if a supply of electricity is exempt from levy where the |
| 25 |
electricity is caused to be consumed on or after 1 April 2013. |
| |
(4) | The amendment made by paragraph 10 above has effect in relation to carbon |
| |
price support rate commodities which are brought onto, or arrive at, sites on |
| |
| |
| 30 |
Carbon price support rates from 1 April 2014 |
| |
23 (1) | In paragraph 42A of Schedule 6 to FA 2000 (as inserted by paragraph 14 |
| |
above) for sub-paragraph (3) substitute— |
| |
“(3) | The carbon price support rates are as follows. |
| |
|
| |
| |
|
| |
| |
|
| |
(2) | The amendment made by this paragraph has effect in relation to supplies |
| |
treated as taking place on or after 1 April 2014 but before 1 April 2015. |
| |
| |
Carbon price support rates from 1 April 2015 |
| |
24 (1) | In paragraph 42A of Schedule 6 to FA 2000 (as inserted by paragraph 14 |
| 15 |
above) for sub-paragraph (3) substitute— |
| |
“(3) | The carbon price support rates are as follows. |
| |
|
(2) | The amendment made by this paragraph has effect in relation to supplies |
| |
treated as taking place on or after 1 April 2015. |
| |
| |
| |
|
