The Climate Change Levy (Suspension of Transport Exemption) Order 2011

JurisdictionUK Non-devolved
CitationSI 2011/1025

2011 No. 1025

Climate Change Levy

The Climate Change Levy (Suspension of Transport Exemption) Order 2011

Made 31th March 2011

Laid before the House of Commons 31th March 2011

Coming into force 1st April 2011

The Treasury make the following Order pursuant to section 1(1) and (2) of the Provisional Collection of Taxes Act 19681and a resolution passed by the House of Commons on 29th March 20112.

Citation and commencement
S-1 Citation and commencement

Citation and commencement

1. This Order may be cited as the Climate Change Levy (Suspension of Transport Exemption) Order 2011 and comes into force on 1st April 2011.

Suspension of exemption for certain transport supplies

Suspension of exemption for certain transport supplies

S-2 In Schedule 6 to the Finance Act 2000 (climate change levy),...

2. In Schedule 6 to the Finance Act 20003(climate change levy), paragraph 12 (exemption: supply used in transport) does not apply in relation to any supply of a taxable commodity4which—

(a) is made on or after 1st April 2011, and

(b) is within article 3.

S-3 A supply of a taxable commodity is within this article if the...

3. A supply of a taxable commodity is within this article if the commodity is to be burned (or, in the case of electricity, consumed) in order to propel a train, or in a railway vehicle, while the train or vehicle is being used for, or for purposes connected with—

(a) the transporting of goods by means of services operated exclusively or primarily for that purpose, or

(b) the transporting of passengers by means of open access services.

S-4 For the purposes of article 3— “railway vehicle” and “train”...

4. For the purposes of article 3—

“railway vehicle” and “train” have the meaning given by section 83 of the Railways Act 19935;

“open access service” means a railway service which is provided otherwise than under—

(a) a franchise agreement, within the meaning given by section 23 of the Railways Act 1993, or

(b) any other public service contract, within the meaning of Regulation (EC) No 1370/2007of the European Parliament and of the Council6,

and is not a heritage railway service;

“heritage railway service” means a service which—

(a) is operated to preserve, recreate or simulate railway services of the past, and

(b) is used exclusively or primarily for tourist, educational or recreational purposes.

S-5 The reference in article 2 to the time at which a supply of a...

5. The reference in article 2 to the time at which a supply of a taxable commodity is made is to be read as a reference to the time at which the taxable commodity...

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