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3. A supply of a taxable commodity is within this article if the commodity is to be burned (or, in the case of electricity, consumed) in order to propel a train, or in a railway vehicle, while the train or vehicle is being used for, or for purposes connected with—
(a)the transporting of goods by means of services operated exclusively or primarily for that purpose, or
(b)the transporting of passengers by means of open access services.
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