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The Value Added Tax (Emissions Allowances) Order 2009
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Amendment of Schedule 8 to the Value Added Tax Act 1994
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4. In Part 2 after Group 16 insert—
“GROUP 17—EMISSIONS ALLOWANCES
Item No
1 The supply of an emissions allowance.
NOTES
(1) An “emissions allowance” means—
(a)a Community tradeable emissions allowance,
(b)a unit issued pursuant to the Kyoto Protocol, or
(c)any option relating to any such allowance or unit.
(2) “Community tradeable emissions allowance” has the meaning given in section 16(6) of the Finance Act 2007(1).
(3) “The Kyoto Protocol” means the Kyoto Protocol to the United Nations Framework Convention on Climate Change signed at Kyoto on 11th December 1997(2).
(4) “Unit” includes an assigned amount unit, a certified emission reduction, an emission reduction unit and a removal unit.”.
(1)
(2)
The text of the Kyoto Protocol is available at www.unfccc.int/kyoto_protocol/items/2830.php.
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