# The Railway Industry (Employees' Transport Vouchers) (Taxation) Order 1996, Article 6


(1) Any class or description of activity set out in paragraph (2) of this article is specified for the purposes of paragraph 27(6) (Activities carried on by those who are to be regarded as employers engaged in the railway industry).
(2) The classes and descriptions of activity referred to in paragraph (1) of this article are—
(a) the provision of any railway services,
(b) the operation of any railway asset,
(c) the manufacture or supply (whether by way of sale, lease or otherwise) of goods for use in the provision of any railway services or the operation of any railway asset,
(d) the maintenance of goods used in the provision of any railway services or the operation of any railway asset,
(e) the supply (whether by way of sale, lease or otherwise) of goods or the provision of services or facilities for any purpose connected with an activity of a class or description specified in sub-paragraph (a), (b), (c) or (d) of this paragraph,
(f) the disposal (by way of sale) of any goods of a person who carries on an activity of a class or description specified in sub-paragraph (a), (b), (c), (d) or (e) of this paragraph, being goods which have been used in the carrying on of that activity but which are no longer required for that purpose,
where the activity is carried on for the purposes of the business of the Board, a subsidiary of the Board or a railway undertaking.

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Source: https://www.legislation.gov.uk/uksi/1996/639/article/6 (the official version)
Page: https://openlegislation.uk/railway-industry-employees-transport-vouchers-taxation-order-1996/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.