Paragraph 3

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

Sch. 6 para. 5(3) word omitted by Finance Act 2016 s. 144(2)(a)
Sch. 6 para. 19 20 omitted by Finance Act 2016 s. 144(2)(b)
Sch. 6 para. 24(2) omitted by Finance Act 2016 s. 144(2)(b)
Sch. 6 para. 20A omitted by Finance Act 2012 Sch. 32 para. 22(2)(b)
Sch. 6 para. 5(3) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(a)
Sch. 6 para. 20B omitted by Finance Act 2012 Sch. 32 para. 22(2)(b)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(i)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(ii)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(iii)
Sch. 6 para. 149A omitted by Finance Act 2012 Sch. 32 para. 22(2)(d)

(1)

The following are taxable commodities for the purposes of this Schedule, subject to sub-paragraph (2) and to any regulations under sub-paragraph (3)—

(a)

electricity;

(b)

any gas in a gaseous state that is of a kind supplied by a gas utility;

(c)

any petroleum gas, or other gaseous hydrocarbon, in a liquid state;

(d)

coal and lignite;

(e)

coke, and semi-coke, of coal or lignite;

(f)

petroleum coke.

(2)

The following are not taxable commodities—

(a)

hydrocarbon oil or road fuel gas within the meaning of the M1Hydrocarbon Oil Duties Act 1979;

(b)

waste within the meaning of Part II of the M2Environmental Protection Act 1990 or the meaning given by Article 2(2) of the M3Waste and Contaminated Land (Northern Ireland) Order 1997.

(3)

The Treasury may by regulations provide that a commodity of a description specified in the regulations is, or is not, a taxable commodity for the purposes of this Schedule.

Annotations

Marginal citations

M1: 1979 c. 5.
M2: 1990 c. 5.
M3: S.I. 1997/2778 (N.I. 19).

Notes on Schedule 6

Modifications

C1: 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
C2: Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)