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Paragraph 12 C1C2

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A supply of a taxable commodity is exempt from levy if the commodity is to be burned (or, in the case of electricity, consumed)—

(a)

in order to propel a train,

(b)

in order to propel a non-railway vehicle while it is being used for, or for purposes connected with, transporting passengers,

(c)

in a railway vehicle, or a non-railway vehicle, while it is being used for, or for purposes connected with, transporting passengers,

(d)

in a railway vehicle while it is being used for, or for purposes connected with, transporting goods, or

(e)

in a ship while it is engaged on a journey any part of which is beyond the seaward limit of the territorial sea.

Paragraphs (a) to (c) are subject to the exception in sub-paragraph (3).

(2)

In this paragraph—

  • “railway vehicle” and “train” have the meaning given by section 83 of the M1Railways Act 1993;

  • “non-railway vehicle” means—

    1. (a)

      any vehicle other than a railway vehicle, or

    2. (b)

      any ship,

    that is designed or adapted to carry not less than 12 passengers.

(3)

Sub-paragraph (1)(a) to (c) does not apply in relation to the transporting of passengers to, from or within—

(a)

a place of entertainment, recreation or amusement, or

(b)

a place of cultural, scientific, historical or similar interest,

that is a place to which rights of admission, or where rights to use facilities at it, are supplied by the person to whom the commodity is supplied or by a person connected with him within the meaning of F1section 1122 of the Corporation Tax Act 2010.

Annotations

Textual amendments

F1

Words in Sch. 6 para. 12(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 314(2) (with Sch. 2)

Marginal citations

M1

1993 c. 43.

Modifications

C1

Sch. 6 para. 12 excluded (1.4.2011) by The Climate Change Levy (Suspension of Transport Exemption) Order 2011 (S.I. 2011/1025), arts. 1, 2

C2

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

Notes on Schedule 6

Modifications

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)