V21.129 Utilities

V21.129 Utilities

'Utility'

A 'utility' means an electricity utility or a gas utility1.

An 'electricity utility' means the holder of a licence2:

  1.  

    (1)     under the Electricity Act 1989, s 6(1)(d) (supply licences), or (until the coming into force of the substitution for the Electricity Act 1989, s 6 provided for by the Utilities Act 2000, the Electricity Act 1989, s 6(1)(c) or (2) (supply licences)), or

  2.  

    (2)     a licence under the Electricity Supply (Northern Ireland) Order 1992, art 10(1)(c) or (2),

except where the holder is acting otherwise than for purposes connected with the carrying on of activities authorised by the licence.

A 'gas utility' means the holder of3:

  1.  

    (1)     a licence under the Gas Act 1986, s 7A(1) (supply licences), or

  2.  

    (2)     a licence under the Gas (Northern Ireland) Order 1996, art 8(1)(c),

except where the holder is acting otherwise than for purposes connected with the carrying on of activities authorised by the licence.

These provisions apply subject to any direction as to a person treated as, or as not being, a utility4, and any regulations as a person treated as, or as not being, a utility5 (see FA 2000, Sch 6, para 150(4)).

Person treated as, or as not being, a utility

HMRC may by a 'utility direction' make, for a person (or persons) specified in the direction, provision authorised as described below6.

The Treasury may by 'utility regulations' make, for any person of a specified description, provision whereby7:

  1.  

    (1)     a person who is an unregulated electricity supplier is treated for CCL as being an

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