Section 782B | Renewables obligation certificates for domestic microgeneration ^F1

(1)No liability to income tax arises in respect of the receipt by an individual of a renewables obligation certificate if—^F1

(a)the individual receives the certificate in connection with the generation of electricity by a microgeneration system,^F1

(b)the system is installed at or near domestic premises occupied by the individual, and^F1

(c)the individual intends that the amount of electricity generated by it will not significantly exceed the amount of electricity consumed in those premises.^F1

(2)In subsection (1)—^F1

“domestic premises” and “microgeneration system” have the same meaning as in section 782A, and

“renewables obligation certificate” means a certificate issued under section 32B of the Electricity Act 1989 or Article 54 of the Energy (Northern Ireland) Order 2003.