Section 309B — Finance Act 2014: Excluded activities: subsidised generation of heat and subsidised production of gas or fuel

Excluded activities: subsidised generation of heat and subsidised production of gas or fuel 309B 1 This section supplements section 303(1)(kb).

2 The generation of heat, or production of gas or fuel, is “subsidised” if a payment is made, or another incentive is given, under—

a a scheme established by regulations under section 100 of the Energy Act 2008 or section 113 of the Energy Act 2011 (renewable heat incentives), or b a similar scheme established in a territory outside the United Kingdom, in respect of the heat generated or gas or fuel produced.

3 But the generation of heat, or production of gas or fuel, is not to be taken to fall within section 303(1)(kb) if Condition A or B is met.

4 Condition A is that the generation or production is carried on by—

a a community interest company, b a co-operative society, c a community benefit society, d a NI industrial and provident society, or e an SCE formed in accordance with Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society.

5 Condition B is that the plant used for the generation of the heat, or production of the gas or fuel, relies wholly or mainly on anaerobic digestion.

6 Section 309A(9) (definitions) applies for the purposes of this section as for the purposes of section 309A.