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Paragraph 8 F1

(1)

A machine or appliance that is not a vehicle or vessel at a time when it is used—

(a)

for purposes relating to agriculture, horticulture, pisciculture F2, arboriculture or forestry;

(F3aa)

for any purpose on land where it is kept and used for purposes relating to agriculture, horticulture, pisciculture or forestry;

(b)

on a golf course or on land maintained by a community amateur sports club;

(c)

to operate or maintain equipment in a travelling fair or travelling circus;

(d)

F4primarily for heating, or to generate electricity, for premises that are not used for commercial purposes;

(F5e)

for heating F6for any premises provided that it uses F7for fuel—

(i)

heavy oil other than gas oil, or

(ii)

bioblend other than bioblend that is a mixture of biodiesel and gas oil.

(2)

For the purposes of sub-paragraph (1)(d), caravans used for the accommodation of those who travel with a travelling fair or travelling circus are to be treated as premises that are not used for commercial purposes.

(F83)

The Commissioners may publish a notice making provision for the purposes of sub-paragraph (1)(d) about the meaning of—

(a)

“primarily”, and

(b)

“used for commercial purposes”.

Annotations

Textual amendments

F1

Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22

F2

Word in Sch. 1A para. 8(1)(a) inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(a)(i)(6)

F3

Sch. 1A para. 8(1)(aa) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(d)(i)

F4

Word in Sch. 1A para. 8(1)(d) inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(a)(ii)(6)

F5

Sch. 1A para. 8(1)(e) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(d)(ii)

F6

Words in Sch. 1A para. 8(1)(e) substituted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(a)(iii)(6)

F7

Words in Sch. 1A para. 8(1)(e) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 26

F8

Sch. 1A para. 8(3) inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(b)(6)