{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-3.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/6/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(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)—\n(a) electricity;\n(b) any gas in a gaseous state that is of a kind supplied by a gas utility;\n(c) any petroleum gas, or other gaseous hydrocarbon, in a liquid state;\n(d) coal and lignite;\n(e) coke, and semi-coke, of coal or lignite;\n(f) petroleum coke.\n(2) The following are not taxable commodities—\n(a) hydrocarbon oil or road fuel gas within the meaning of the Hydrocarbon Oil Duties Act 1979;\n(b) waste within the meaning of Part II of the Environmental Protection Act 1990 or the meaning given by Article 2(2) of the Waste and Contaminated Land (Northern Ireland) Order 1997.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 5."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1990 c. 5."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "S.I. 1997/2778 (N.I. 19)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/3",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}