Paragraph 22 Purposes of transport

(1)

In paragraph 19, electricity, gas or fuel is consumed for the purposes of transport where it is used—

(a)

by a road going vehicle, a vessel, an aircraft or a train; or

(b)

in relation to railways, for network services except where electricity, gas or fuel is used to provide power, heat or light to a building.

(2)

The following definitions have effect for the purposes of sub-paragraph (1)—

“aircraft” means a self-propelled machine that can move through the air other than against the earth’s surface;
“network services” has the same meaning it has in section 82 of the Railways Act 1993^f1 but as if section 82(3)(h) of that Act did not apply;
“road going vehicle” means any vehicle—
1. (a)
  
  in respect of which a vehicle licence is required under the Vehicle Excise and Registration Act 1994^f2;
2. (b)
  
  which is an exempt vehicle under that Act; or
3. (c)
  
  which is required to display a certificate of Crown exemption under regulation 31 of the Road Vehicles (Registration and Licensing) Regulations 2002^f3;
“train” has the same meaning it has in section 83 of the Railways Act 1993;
“vessel” means any boat or ship which is self-propelled and operates in or under water.

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