56 Exclusion of incentivised electricity or heat generation activities

56  Exclusion of incentivised electricity or heat generation activities

(1)     ITA 2007 is amended as follows.

(2)     In section 192 (EIS: meaning of “excluded activities”)—

(a)     in subsection (1), omit the “and” at the end of paragraph (ka) and after that paragraph insert—

“(kb)     the subsidised generation of heat or subsidised production of gas or fuel, and”, and

(b)     in subsection (2), omit the “and” at the end of paragraph (f) and after paragraph (g) insert

“, and

(h)     section 198B (subsidised generation of heat and subsidised production of gas or fuel).”

(3)     In section 198A (excluded activities: subsidised generation or export of electricity)—

(a)     for subsection (3) substitute—

“(3)     The generation of electricity is “subsidised” if—

(a)     a person receives a FIT subsidy in respect of the electricity generated,

(b)     a renewables obligation certificate is issued in connection with the generation of the electricity, or

(c)     a scheme established in a territory outside the United Kingdom, and corresponding to that set out in a renewables obligation order under section 32 of the Electricity Act 1989, operates to incentivise the generation of the electricity.”,

(b)     . . . and

(c)     in subsection (9), at the end insert—

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