# Finance Act 2000, Paragraph 12

Extent: E+W+S+N.I.

(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 Railways Act 1993;
“non-railway vehicle” means—
(a)any vehicle other than a railway vehicle, or
(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 section 1122 of the Corporation Tax Act 2010.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.