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12(1)A supply of a taxable commodity is exempt from levy if the commodity is to be burned (or, in the case of electricity, consumed)—
(a)in order to propel a train,
(b)in order to propel a non-railway vehicle while it is being used for, or for purposes connected with, transporting passengers,
(c)in a railway vehicle, or a non-railway vehicle, while it is being used for, or for purposes connected with, transporting passengers,
(d)in a railway vehicle while it is being used for, or for purposes connected with, transporting goods, or
(e)in a ship while it is engaged on a journey any part of which is beyond the seaward limit of the territorial sea.
Paragraphs (a) to (c) are subject to the exception in sub-paragraph (3).
(2)In this paragraph—
“railway vehicle” and “train” have the meaning given by section 83 of the [1993 c. 43.] Railways Act 1993;
“non-railway vehicle” means—
any vehicle other than a railway vehicle, or
any ship,
that is designed or adapted to carry not less than 12 passengers.
(3)Sub-paragraph (1)(a) to (c) does not apply in relation to the transporting of passengers to, from or within—
(a)a place of entertainment, recreation or amusement, or
(b)a place of cultural, scientific, historical or similar interest,
that is a place to which rights of admission, or where rights to use facilities at it, are supplied by the person to whom the commodity is supplied or by a person connected with him within the meaning of section 839 of the Taxes Act 1988.
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