HC Deb 13 March 2001 vol 364 cc939-40

Resolved, That— (1) In Schedule 6 to the Finance Act 2000, after paragraph 11 there shall be inserted—

"Exemption: supplies by Northern Ireland gas utilities 11A. A supply of any gas is exempt from the levy if—

  1. (a) the supply is made by a gas utility, and
  2. (b) the person to whom the supply is made intends to cause the gas to be burned in Northern Ireland.".
(2) In paragraph 14(2) of that Schedule, at the end there shall be inserted ", and (c) uses the electricity produced otherwise than in exemption-retaining ways.". (3) For paragraph 14(3)(c) of that Schedule, there shall be substituted (c) uses the electricity produced otherwise than in exemption-retaining ways.". (4) In paragraph 14 of that Schedule, after sub-paragraph (3) there shall be inserted— (3A) For the purposes of this paragraph, electricity is used in an "exemption-retaining" way if it is used—
  1. (a) in making supplies that are excluded under paragraphs 8 to 10 or exempt under any of paragraphs 11, 12 and 18, or
  2. (b) in any of the ways mentioned in sub-paragraphs (i) to (iv) of paragraph 13(b).".
(5) In paragraph 15 of that Schedule—
  1. (a) in sub-paragraph (1)(a), for "the commodity is to be used by that person" there shall be substituted "that person intends to cause the commodity to be used"; and
  2. (b) in sub-paragraph (2)(b), the words "by that person" shall be omitted.
(6) This Resolution shall have effect in relation to supplies made on or after 1st April 2001. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.