Commentary

V21.102 Glossary of terms

Part V21 Climate change levy

V21.102 Glossary of terms

V21.102 Glossary of terms

Certain terms are of general application throughout the CCL legislation.

'Carbon Price Support rates'

Matters relating to the Carbon Price Support rates are discussed at V21.125.

'Combined heat and power station (CHP)'

Matters relating to combined heat and power stations are discussed at V21.128.

'Utilities'

Matters relating to utilities are discussed at V21.129.

'Auto-generator'

For CCL purposes, an 'auto-generator' is a person who produces electricity primarily for his own consumption1. 'Own consumption' is defined as 'for consumption by him or by a person connected with him for the purposes of Section 1122 of Corporation Tax Act 2010'. HMRC may, by

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