Introduction Details of the Section
2.This section extends the coverage of section 45AA CAA, which at present only applies to incentives given under RHI and FIT schemes extending to Great Britain. The section ensures that expenditure on P&M in Northern Ireland, where RHI is paid in respect of heat generated (or gas or fuel produced) by that P&M, does not qualify for FYAs for energy-saving technologies.
3.The section also ensures that should a FIT scheme be introduced in Northern Ireland at a later date, expenditure on P&M, where FITs are paid in respect of electricity generated by that P&M, will be treated in the same way as the rest of the United Kingdom.
4.Subsection (4) introduces a new sub-section 45AA(5A). This sets out the dates from which the amendments to 45AA takes effect.