Section 189 — Finance Act 2003: CHP exemption to be based on current efficiency

CHP exemption to be based on current efficiency 189 1 Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy) is amended as follows.

2 In paragraph 15 (exemption for supplies to combined heat and power stations)—

a for paragraph (b) of sub-paragraph (4) substitute—

b the “efficiency percentage” for a combined heat and power station shall be determined in accordance with regulations under paragraph 149. ;

b omit sub-paragraph (5).

3 In paragraph 148 (meaning of “combined heat and power station” etc)—

a in sub-paragraphs (2)(c) and (3)(c), for “complying with sub-paragraph (6) and (so far as applicable)” substitute “ complying (so far as applicable) with ” ;

b omit sub-paragraph (6) (efficiency percentage to be stated on certificate of full or partial exemption).

4 In paragraph 149(1) (determination of efficiency percentages for combined heat and power stations) omit “the percentage that is to be stated in a certificate under paragraph 148 as”.

5 This section has effect in relation to supplies made on or after such day as the Treasury may by order made by statutory instrument appoint.