24.—(1) In relation to energy consumed for the purposes of transport, the energy consumption of a participant also includes energy that is—
(a)supplied to an individual who is authorised by the participant (or, in the case of two or more relevant undertakings complying with the Scheme as one participant, authorised by one or more of them) to receive the supply of energy for the purposes of transport, and
(b)consumed for the purposes of transport by that individual in the course of their employment by, or acting on the business of, the participant.
(2) For the purposes of these Regulations—
(a)“energy consumed for the purposes of transport” means energy used by a road going vehicle, a vessel, an aircraft or a train,
(b)“aircraft” means a self-propelled machine that can move through the air other than against the earth's surface,
(c)“road going vehicle” means any vehicle—
(i)in respect of which a vehicle licence is required under the Vehicle Excise and Registration Act 1994 M1, or
(ii)which is an exempt vehicle under that Act,
(d)“train” has the meaning given in section 83 of the Railways Act 1993 M2, and
(e)“vessel” means any boat or ship which is self-propelled and operates in or under water.
(3) The energy consumption of a participant includes energy which is consumed for the purposes of transport by an aircraft or a vessel during the course of any journey which—
(a)starts,
(b)ends, or
(c)both starts and ends
within the United Kingdom.
(4) Notwithstanding regulation 23(4), a participant may elect to include—
(a)energy consumed for the purposes of transport by an aircraft or a vessel, during the course of a journey which both starts, and ends, outside the United Kingdom,
(b)energy consumed outside the United Kingdom for the purposes of transport by a road going vehicle or a train.
Marginal Citations
M21993 c. 43, to which there are amendments not relevant to these Regulations.