(1) Section 100 of the Finance Act 1999 is amended -

(a) in subsection (6), by substituting the following paragraph for paragraph (b):

"(b) 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 (6):

"(6A) The relief under subsection (6)(b) shall be calculated as the amount of the carbon charge paid on that portion of the mineral oil used for cogeneration that is used to generate high-efficiency electricity as determined, and set out in a certificate issued, by the competent authority.",

(c) by substituting the following subsection for subsection (8):

"(8)