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PART XIV |
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INTERPRETATION |
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General |
| | 145. In this Schedule-
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"accounting period" means a period which, in pursuance of any regulations under paragraph 39, is an accounting period for the purposes of the levy; |
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"agreement" includes any arrangement or understanding (whether or not legally enforceable), and cognate expressions shall be construed accordingly; |
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"appeal tribunal" means a VAT and duties tribunal; |
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"auto-generator" has the meaning given by paragraph 148; |
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"climate change agreement" has the meaning given by paragraph 44; |
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"climate change levy accounting document" has the meaning given by paragraph 141(2); |
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"combined heat and power station" has the meaning given by paragraph 146(1); |
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"the Commissioners" means the Commissioners of Customs and Excise; |
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"conduct" includes acts and omissions; |
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"electricity utility" has the meaning given by paragraph 147(2); |
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"fully exempt combined heat and power station" has the meaning given by paragraph 146(2); |
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"gas utility" has the meaning given by paragraph 147(3); |
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"half-rate supply" has the meaning given by paragraph 41(1); |
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"member", in relation to a group, shall be construed in accordance with regulations under paragraph 114; |
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"non-resident taxpayer" means a person who- |
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(a) is or is required to be registered for the purposes of the levy, and
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(b) is not resident in the United Kingdom;
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"partly exempt combined heat and power station" has the meaning given by paragraph 146(3); |
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"prescribed" (except in paragraphs 6(2), 14(3), 15(3) and 146) means prescribed by regulations made by the Commissioners under this Schedule; |
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(a) in relation to electricity, means generated, and
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(b) in relation to any other commodity, includes extracted;
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"reduced-rate supply" has the meaning given by paragraph 42(3) (which, by virtue of paragraph 42(4), has effect subject to paragraph 43); |
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"registered" means registered in the register maintained under paragraph 51(2); |
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"representative member", in relation to a group, shall be construed in accordance with regulations under paragraph 114; |
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"resident in the United Kingdom" has the meaning given by paragraph 152; |
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"ship" includes hovercraft; |
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"special utility scheme" has the meaning given by paragraph 27(1); |
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"subordinate legislation" has the same meaning as in the Interpretation Act 1978; |
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"supply for charity use" shall be construed in accordance with paragraph 8; |
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"supply for domestic use" shall be construed in accordance with paragraphs 8 and 9; |
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"tax credit" means a tax credit for which provision is made by tax credit regulations; |
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"tax credit regulations" means regulations under paragraph 60; |
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"tax representative", in relation to any person, means the person who, in accordance with any regulations under paragraph 112, is for the time being that person's tax representative for the purposes of the levy; |
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"taxable commodity" shall be construed in accordance with paragraph 3; |
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"taxable supply" shall be construed in accordance with paragraphs 2(2) and 4; |
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"the United Kingdom" includes the territorial waters adjacent to any part of the United Kingdom; |
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"utility" has the meaning given by paragraph 147(1). |
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Meaning of "combined heat and power station" etc. |
| | 146. - (1) In this Schedule "combined heat and power station" means a station producing electricity or motive power that is (or may be) operated for purposes including the supply to any premises of-
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(a) heat produced in association with electricity or motive power, or |
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(b) steam produced from, or air or water heated by, such heat. |
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(2) In this Schedule "fully exempt combined heat and power station" means a combined heat and power station in relation to which such conditions as may be prescribed ("the full exemption conditions") are satisfied.
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(3) In this Schedule "partly exempt combined heat and power station" means a combined heat and power station that-
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(a) is not a fully exempt combined heat and power station, but |
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(b) is a station in relation to which such of the full exemption conditions as may be prescribed are satisfied. |
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(4) In this paragraph "prescribed" means prescribed by regulations made by the Treasury.
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(5) In prescribing conditions under sub-paragraph (2), the Treasury must have regard to the object of securing that a combined heat and power station will only be a fully exempt combined heat and power station for the purposes of this Schedule if it is one in which electricity or motive power is produced concurrently with heat in a manner that makes efficient use of the commodities used in their production.
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(6) The conditions that may be prescribed under sub-paragraph (2) include, in particular, conditions relating to-
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(b) the commodities used in the production of such outputs; |
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(c) the methods of producing such outputs; |
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(d) the efficiency with which such outputs are produced. |
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(7) For the purposes of sub-paragraph (6), a station's "outputs" are any electricity or motive power produced in the station and any of the following supplied from the station, namely-
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(b) air, or water, that has been heated or cooled. |
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Meaning of "utility" |
| | 147. - (1) In this Schedule "utility" means an electricity utility or a gas utility.
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(2) In this Schedule "electricity utility" means the holder of-
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(a) a licence under section 6(1)(d) of the Electricity Act 1989 (supply licences), or |
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(b) a licence under Article 10(1)(c) or (2) of the Electricity Supply (Northern Ireland) Order 1992, |
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except where the holder is acting otherwise than for purposes connected with the carrying on of activities authorised by the licence.
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Until the coming into force of the substitution for section 6 of the Electricity Act 1989 provided for by the Utilities Act 2000, paragraph (a) above shall have effect as if the reference to section 6(1)(d) were to section 6(1)(c) or (2).
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(3) In this Schedule "gas utility" means the holder of-
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(a) a licence under section 7A(1) of the Gas Act 1986 (supply licences), or |
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(b) a licence under Article 8(1)(c) of the Gas (Northern Ireland) Order 1996, |
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except where the holder is acting otherwise than for purposes connected with the carrying on of activities authorised by the licence.
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Meaning of "auto-generator" |
| | 148. - (1) In this Schedule "auto-generator" means a person who produces electricity if the electricity that he produces is primarily for his own consumption.
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(2) The Commissioners may by regulations specify requirements to be fulfilled before the electricity that a person produces is, for the purposes of sub-paragraph (1), to be taken as produced primarily for his own consumption.
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(3) For the purposes of this paragraph, electricity is for a person's own consumption if it is for consumption by him or a person connected with him within the meaning of section 839 of the Taxes Act 1988.
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Meaning of "levy due for an accounting period" |
| | 149. References in this Schedule, in relation to any accounting period, to levy due from any person for that period are references (subject to any regulations made by virtue of paragraph 39(2)(a)) to the levy for which that person is required, in accordance with regulations under paragraph 39, to account by reference to that period.
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Meaning of "repayment of levy" |
| | 150. References in this Schedule to a repayment of levy or of an amount of levy are references to any repayment of an amount to any person by virtue of-
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(a) any tax credit regulations; or |
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(b) paragraph 61, 85(3) or 108(3). |
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Interpretation of "in the course or furtherance of a business" |
| | 151. - (1) Anything done in connection with the termination or intended termination of a business shall, for the purposes of this Schedule, be treated as being done in the course or furtherance of the business.
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(2) Where in a disposition of a business as a going concern, or of its assets (whether or not in connection with its reorganisation or winding up), there is a supply of a taxable commodity, that supply shall for the purposes of this Schedule be taken to be made in the course or furtherance of the business.
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Meaning of "resident in the United Kingdom" |
| | 152. For the purposes of this Schedule a person is resident in the United Kingdom at any time if, at that time-
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(a) that person has an established place of business in the United Kingdom; |
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(b) that person has a usual place of residence in the United Kingdom; or |
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(c) that person is a firm or unincorporated body which (without having a relevant connection with the United Kingdom by virtue of paragraph (a)) has amongst its partners or members at least one individual with a usual place of residence in the United Kingdom. |
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References to the Gas and Electricity Markets Authority: transitional provision |
| | 153. - (1) Until such time as a transfer of functions from the Director General of Electricity Supply to the Gas and Electricity Markets Authority ("the Authority") has taken effect, references in paragraph 18 to the Authority shall be taken to be references to the Director General.
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(2) Until such time as all the functions of the Director General of Electricity Supply have been transferred in accordance with the Utilities Act 2000 (transfer in part to the Authority and in part to the Gas and Electricity Consumer Council), references to the Authority in paragraph 135 shall be taken to include the Director General.
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(3) Until such time as all the functions of the Director General of Gas Supply have been transferred in accordance with the Utilities Act 2000 (transfer in part to the Authority and in part to the Gas and Electricity Consumer Council), references to the Authority in paragraph 135 shall be taken to include the Director General.
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(4) The power conferred by paragraph 144(7) includes, in particular, power for regulations under paragraph 18 to make transitional provision in connection with the transfer of functions from the Director General of Electricity Supply to the Authority."
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