(1) Section 71 of the Finance Act 2010 is amended -

(a) in subsection (1) -

(i) in paragraph (b), by substituting "processes," for "processes, or",

(ii) in paragraph (c), by substituting "State, or" for "State.", and

(iii) by inserting the following paragraph after paragraph (c):

"(d) for heat and power cogeneration (other than heat and power cogeneration by a micro-cogeneration unit within the meaning of Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 [OJ No. L315, 14.11.2012, p.1]), where it is determined, by a competent authority designated for the purpose by the Minister for Finance, that such cogeneration meets the requirements for high-efficiency cogeneration under Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012.",

(b) by inserting the following subsection after subsection (1):