63 Combined heat and power stations
Finance Act 2015 (2015 c 11) | Legislation

63  Combined heat and power stations

(1)     Schedule 6 to FA 2000 (climate change levy) is amended as follows.

(2)     In paragraph 24B (deemed taxable supply: commodities to be used in combined heat and power station)—

(a)     in sub-paragraph (2), at the end insert “to which sub-paragraph (2A) does not apply”,

(b)     after that sub-paragraph insert—

“(2A)     This sub-paragraph applies to electricity so far as—

(a)     it is included in the CHP Qualifying Power Output of the combined heat and power station's CHPQA scheme, and

(b)     either condition A or B is met.

(2B)

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