The Climate Change Levy (Suspension of Transport Exemption) (Revocation) Order 2011
| Jurisdiction | UK Non-devolved |
| Citation | SI 2011/1178 |
2011 No. 1178
Climate Change Levy
The Climate Change Levy (Suspension of Transport Exemption) (Revocation) Order 2011
Made 27th April 2011
Laid before the House of Commons 28th April 2011
Coming into force 29th 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
1. This Order may be cited as the Climate Change Levy (Suspension of Transport Exemption) (Revocation) Order 2011 and comes into force on 29th April 2011.
Revocation
2. The Climate Change Levy (Suspension of Transport Exemption) Order 20113is revoked.
3. The revocation of that Order has effect in relation to supplies of taxable commodities4made on or after 1st April 2011.
4. The reference in article 3 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 is actually supplied.
Angela Watkinson
Michael Fabricant
Two of the Lords Commissioners for Her Majesty’s Treasury
27th April 2011
EXPLANATORY NOTE
(This note is not part of the Order)
This Order revokes the Climate Change Levy (Suspension of Transport Exemption) Order 2011 in its entirety, with effect from 1st April 2011. The effect of that Order (“the First Order”) was to suspend the exemption from climate change levy provided for in paragraph 12 of Schedule 6 to the Finance Act 2000 (exemption: supply used in transport), for taxable commodities burned or consumed in relation to open access passenger rail services and rail freight services. Those services were defined in article 4 of the First Order. The suspension of the exemption had effect in relation to supplies of taxable commodities made on or after 1st April 2011.
The First Order was, and this Order is, made in exercise of a power contained in resolution number 47, passed by the House of Commons on 29th March 2011 following the Budget held on 23rd March. The resolution has temporary statutory effect by virtue of section 1 of the Provisional Collection of Taxes Act 1968. It provides that the Treasury may...
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