[F112A(1)A supply of a taxable commodity to a person is exempt from the levy if the commodity is to be used by the person in a mineralogical or metallurgical process.U.K.
(2)“Mineralogical process” has the same meaning as in Article 2(4)(b) of Council Directive 2003/96/EC of 27 October 2003 (which relates to the taxation of energy products and electricity).
(3)“Metallurgical process” means a process of any of the following descriptions.
(4)The descriptions are—
(a)a process falling within Division 24 of NACE Rev 2, excluding Class 24.46;
(b)a process falling within Group 25.5 of NACE Rev 2;
(c)a process falling within Class 25.61 of NACE Rev 2 which is—
(i)plating, anodising etc of metals;
(ii)heat treatment of metals;
(iii)deburring, sandblasting, tumbling and cleaning of metals where carried out in conjunction with a process mentioned in paragraph (a) or (b).
In this sub-paragraph “NACE Rev 2” is as set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 (relating to the statistical classification of economic activities).
[F2(5)The Treasury may by regulations amend this paragraph so as to amend the definition of “mineralogical process”.
(6)The Treasury may by regulations amend sub-paragraph (4) so as to add, remove or modify a description.]]
Textual Amendments
F1Sch. 6 para. 12A and cross-heading inserted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 2, 10(1)
F2Sch. 6 para. 12A(5)(6) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 20 para. 12