Finance Act 2002
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Change 1
124 Climate change levy: certification requirement
In Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy), after paragraph 149 insert— Certification of electricity from fully or partly exempt combined heat and power station 149A (1) The Commissioners may by regulations make provision for the Gas and Electricity Markets Authority, or the Director General of Electricity Supply for Northern Ireland, to certify as respects any quantity of electricity that— (a) the electricity has been produced in a fully exempt combined heat and power station; (b) the electricity has been produced in a partly exempt combined heat and power station and supplied from the station without causing the limit referred to in paragraph 16(2) to be exceeded. (2) Regulations under this paragraph may provide that for any purposes of this Schedule (or any regulations made under it)— (a) electricity is not to be regarded as having been produced as specified in sub-paragraph (1)(a) unless it has been certified under that provision; (b) electricity is not to be regarded as having been produced and supplied as specified in sub-paragraph (1)(b) unless it has been certified under that provision. (3) Regulations under this paragraph may in particular provide that the supply of any electricity does not qualify for the exemption under paragraph 16(2) unless the electricity is certified as specified in sub-paragraph (1)(b). (4) Regulations under this paragraph may also make provision for determining whether electricity is produced and supplied as specified in sub-paragraph (1)(b). .
124 Climate change levy: certification requirement
In Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy), after paragraph 149 insert— Certification of electricity from fully or partly exempt combined heat and power station 149A (1) The Commissioners may by regulations make provision for the Gas and Electricity Markets Authority, or the Director General of Electricity Supply for Northern Ireland, to certify as respects any quantity of electricity that— (a) the electricity has been produced in a fully exempt combined heat and power station; (b) the electricity has been produced in a partly exempt combined heat and power station and supplied from the station without causing the limit referred to in paragraph 16(2) to be exceeded. (2) Regulations under this paragraph may provide that for any purposes of this Schedule (or any regulations made under it)— (a) electricity is not to be regarded as having been produced as specified in sub-paragraph (1)(a) unless it has been certified under that provision; (b) electricity is not to be regarded as having been produced and supplied as specified in sub-paragraph (1)(b) unless it has been certified under that provision. (3) Regulations under this paragraph may in particular provide that the supply of any electricity does not qualify for the exemption under paragraph 16(2) unless the electricity is certified as specified in sub-paragraph (1)(b). (4) Regulations under this paragraph may also make provision for determining whether electricity is produced and supplied as specified in sub-paragraph (1)(b). .
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