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'except where he is acting otherwise than for purposes connected with the carrying on of activities authorised by the exemption.
( ) Sub-paragraph (5) applies subject to--
(a) any direction under paragraph 148A(1), and
(b) any regulations under paragraph 148A(2).'.
No. 20, in page 142, line 36, at end insert--
'Exemption: supplies (other than self-supplies) to combined heat and power stations
14A.--(1) A supply of a taxable commodity to a person is exempt from the levy if--
(a) the commodity is to be used by that person in--
(i) a fully exempt combined heat and power station, or
(ii) a partly exempt combined heat and power station,
in producing any outputs of the station, and
(b) the supply is not a supply of electricity that is deemed to be made under paragraph 22(3).
For this purpose "outputs" has the meaning given by paragraph 147(7).
(2) Where--
(a) a supply of a taxable commodity to a person would (apart from this sub-paragraph) be exempted in full by sub-paragraph (1), and
(b) at the time the supply is made, the efficiency percentage for the combined heat and power station in which the commodity is to be used by that person is less than the threshold efficiency percentage for the station,
sub-paragraph (1) only exempts the relevant fraction of the supply.
(3) For the purposes of sub-paragraph (2), the "relevant fraction" of a supply of a taxable commodity that is to be used in a combined heat and power station is the fraction--
(a) whose numerator is the efficiency percentage for the station at the time the supply is made, and
(b) whose denominator is the threshold efficiency percentage for the station at that time.
(4) For the purposes of this paragraph--
(a) the "threshold efficiency percentage" for a combined heat and power station is the percentage set as the threshold efficiency percentage for the station by regulations made by the Treasury;
(b) the "efficiency percentage" for a combined heat and power station is the percentage stated as the efficiency percentage for the station in a certificate in force in respect of the station under paragraph 147 (certificate given by Secretary of State that station is fully or partly exempt).
(5) Paragraph 147A confers power to make provision by regulations for determining the efficiency percentage to be stated in a certificate under paragraph 147.'.
No. 21, in page 150, line 13, leave out from "5(2)" to end of line 14 and insert--
'(partly exempt combined heat and power stations).'.
No. 22, in page 156, line 47, after "it," insert--
'( ) in the lighting, for the growth of horticultural produce primarily with a view to the production of horticultural produce for sale, of any building or structure,'.
No. 23, in page 159, line 34, leave out paragraph (d) and insert--
'(d) to which a representative of each facility to which it applies is a party,'.
No. 24, in page 159, line 43, at end insert--
'( ) In this paragraph and paragraph 47 "representative", in relation to a facility to which an agreement applies, means--
(a) the person who is the operator of the facility at--
(i) the time the agreement is entered into, or
(ii) if later, the time the facility last became a facility to which the agreement applies,
or
(b) a person authorised by that operator to agree to the facility being a facility to which the agreement applies.'.
No. 25, in page 160, line 17, leave out paragraph (d) and insert--
'(d) to which a representative of each facility to which it applies is a party.'.
No. 26, in page 160, line 30, leave out paragraph (e) and insert--
'(e) to which a representative of each facility to which it applies is a party.'.
No. 27, in page 160, line 44, at end insert--
'(1A) Where a climate change agreement (the "new agreement") applies to a facility to which another climate change agreement previously applied, the first certification period specified by the new agreement for the facility shall be--
(a) a period beginning as provided by sub-paragraph (1), or
(b) a period that--
(i) begins earlier than that, and
(ii) is a period that was a certification period specified for the facility by any climate change agreement that previously applied to the facility.
A period such as is mentioned in paragraph (b) includes a period beginning, or beginning and ending, before the date on which the new agreement, so far as relating to the facility, is expressed to take effect.'.
No. 28, in page 161, line 3, leave out--
'by the agreement for the facility'
'for the facility by the agreement or by a climate change agreement that previously applied to the facility'.
No. 29, in page 161, line 5, after "agreement" insert "in question".
No. 30, in page 161, line 10, at end insert--
'( ) For the purposes of sub-paragraphs (1A) and (2), the circumstances in which a facility to which a climate change agreement applies is one to which another such agreement previously applied include those where the facility is--
(a) a part, or a combination of parts, of a facility to which another such agreement previously applied,
(b) a combination of two or more such facilities,
(c) any combination of parts of such facilities, or
(d) any combination of such facilities and parts of such facilities.'.
No. 31, in page 162, line 4, leave out from first "of" to end of line 5 and insert--
'taxable commodities, and of any other commodities specified in the regulations, subject to each of those intentions are such that any conditions specified in the regulations are satisfied.'.
No. 32, in page 162, line 15, leave out from first "of" to end of line 16 and insert--
'taxable commodities, and of any other commodities specified in the regulations, subject to each of those intentions are such that any conditions specified in the regulations are satisfied.'.
No. 33, in page 162, line 18, leave out "taxable".
No. 34, in page 163, line 4, leave out "output" and insert "input".
No. 35, in page 163, line 7, leave out "output" and insert "input".
No. 36, in page 191, line 8, leave out "and 17" and insert ", 17 and 20".
No. 37, in page 202, line 39, at end insert--
'( ) the giving, withdrawal or variation of a utility direction under paragraph 148A(1);'.
No. 38, in page 213, line 12, leave out from beginning to "for" in line 13 and insert--
'Where the principal is a person falling within any of paragraphs (a) to (c) of sub-paragraph (1), the principal shall notify the Commissioners in writing of the name of any person designated by the principal'.
No. 39, in page 216, line 12, leave out from "instrument" to "under" in line 15 and insert "that--
(a) contains regulations made under this Schedule, and
(b) is not subject to a requirement that a draft of the instrument be laid before Parliament and approved by a resolution of the House of Commons,
shall be subject to annulment in pursuance of a resolution of the House of Commons.
(3) A statutory instrument that contains (whether alone or with other provisions) regulations'.
No. 40, in page 216, line 15, leave out "6(2),".
No. 41, in page 216, line 15, after "14(3)," insert "14A(4)(a),".
No. 42, in page 216, line 16, leave out "or 147" and insert ", 147(3A) or 147A".
No. 43, in page 216, line 16, after "147" insert "or 148A(2)".
No. 44, in page 216, line 16, leave out "unless a draft of" and insert--
'shall not be made unless a draft of the statutory instrument containing'.
No. 45, in page 217, line 10, after "148(2)" insert "(but see paragraph 148(4))".
No. 46, in page 217, line 13, after "148(3)" insert "(but see paragraph 148(4))".
No. 47, in page 217, line 22, leave out "6(2),".
No. 48, in page 217, line 22, leave out "147" and insert "147(3A)".
No. 49, in page 218, line 8, leave out from "in" to end of line 9 and insert--
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