s 58 Introduction of carbon capture and storage: exemption from emissions limit
(1) The emissions limit duty does not apply during the exemption period in relation to fossil fuel plant for which there is a complete CCS system. (2) For this purpose, a complete CCS system, in relation to fossil fuel plant, is a system of plant and facilities for— (a) capturing some or all of the carbon dioxide (or any substance consisting primarily of carbon dioxide) that is produced by, or in connection with, generation of electricity by the generating station comprised in the fossil fuel plant, (b) transporting the carbon dioxide (or substance) captured, and (c) disposing of it by way of permanent storage. (3) The exemption period for any fossil fuel plant is the period— (a) beginning with the first day on which the fossil fuel plant and its complete CCS system are ready for use, and (b) ending with— (i) the expiry of 3 years beginning with that day, or (ii) 31 December 2027, whichever is earlier. (4) In subsection (3), “ use ” includes testing in connection with the generation of electricity on a commercial scale. (5) Subsection (1) is subject to any provision made by regulations under section 57(6)(b).