The Climate Change Levy (Suspension of Transport Exemption) (Revocation) Order 2011
This Order revokes the Climate Change Levy (Suspension of Transport Exemption) Order 2011 in its entirety, with effect from 1st April 2011. The effect of that Order (“the First Order”) was to suspend the exemption from climate change levy provided for in paragraph 12 of Schedule 6 to the Finance Act 2000 (exemption: supply used in transport), for taxable commodities burned or consumed in relation to open access passenger rail services and rail freight services. Those services were defined in article 4 of the First Order. The suspension of the exemption had effect in relation to supplies of taxable commodities made on or after 1st April 2011.