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22.—(1) In paragraph 19, electricity, gas or fuel is consumed for the purposes of transport where it is used—
(a)by a road going vehicle, a vessel, an aircraft or a train; or
(b)in relation to railways, for network services except where electricity, gas or fuel is used to provide power, heat or light to a building.
(2) The following definitions have effect for the purposes of sub-paragraph (1)—
“aircraft” means a self-propelled machine that can move through the air other than against the earth’s surface;
“network services” has the same meaning it has in section 82 of the Railways Act 1993(1) but as if section 82(3)(h) of that Act did not apply;
“road going vehicle” means any vehicle—
in respect of which a vehicle licence is required under the Vehicle Excise and Registration Act 1994(2);
which is an exempt vehicle under that Act; or
which is required to display a certificate of Crown exemption under regulation 31 of the Road Vehicles (Registration and Licensing) Regulations 2002(3);
“train” has the same meaning it has in section 83 of the Railways Act 1993;
“vessel” means any boat or ship which is self-propelled and operates in or under water.
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