Electricity in UK Law

  • Chapter HCOTEG12870
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . Electricity generators using rebated heavy oil, in particular gas oil and fuel oil as part of the generating process, used to pay hydrocarbon oil duty. As ......
  • Chapter BIM40510
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . The term ‘microgeneration’ is used to refer to electricity generation equipment of the smallest capacity which covers generation of electricity up to 50 kW. At the lower end of the range are microgenerators ......
  • Chapter BIM40530
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... the individual receives the certificate in connection with the generation of electricity by a microgeneration system,. the system is installed at or near domestic premises occupied by the individual, and. the individual intends that ......
  • Chapter EIM23900
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... . . . . Employer allows cars to be recharged from a vehicle charging point at work. No taxable benefit - electricity does not sit within the meaning of fuel so the Fuel Benefit Charge does not apply. And there is no further benefit charge as s239(4) ITEPA 2003 ......
  • Chapter VCM3160
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......For shares or holdings issued on or after 6 April 2016, the legislation excludes:. generating or exporting electricity or making electricity generating capacity available,. generating heat,. generating any other form of energy,. producing gas or fuel. These ......
  • Chapter BIM40520
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......With effect from tax year 2007-08 there is an exemption from Income Tax for an individual’s income from the sale of electricity generated by a microgeneration system where:. the system is installed at or near domestic premises occupied by the individual, and. the ......
  • Chapter HCOBIG7500
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    .... . . Electricity. Biodiesel on which duty has been paid may be delivered for use as motor fuel in a generator to produce electricity. Provision exists for relief of ......
  • Chapter EIM01035
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... battery of a vehicle used by them (including as a passenger), no taxable benefit arises in respect of costs relating to the provision of electricity at those facilities if certain conditions are met. What the exemption covers. The exemption covers:. the cost of electricity. the cost to the ......
  • Chapter CG45750
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......British Steel - Section 11 British Steel Act 1988. Water - Section 95 Water Act 1989. Electricity - Section 90 and Schedule 11 Electricity Act 1989. Independent broadcasting - FA90/S80 and FA90/SCH12. Trust ports, Port of London Authority - Ports ......
  • Chapter PIM1115
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    .... . . CTA09/S45. Electricity & gas wayleave easements. An easement is a right enjoyed by a person over land which they do not own. Landowners may receive payments for easements ......
  • See all results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT