The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010

Specified services

This section has no associated Explanatory Memorandum

6.  The services referred to in article 4 are—

(a)a transfer of an allowance;

(b)a transfer of an emission reduction unit which can be used by an operator for compliance with the scheme established by the Directive;

(c)a transfer of a certified emission reduction which can be used by an operator for compliance with the scheme established by the Directive.