Modifications etc. (not altering text)
C1Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3
C2Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)
11(1)A supply of a taxable commodity to which this sub-paragraph applies is exempt from the levy if the person to whom the supply is made F1...—U.K.
(a)F2... intends to use the commodity in making supplies of it to any other person, or
(b)F2... intends to cause the commodity to be exported from the United Kingdom and has no intention to cause it to be thereafter brought back into the United Kingdom.
(2)Sub-paragraph (1) applies to supplies of a taxable commodity other than—
(a)electricity, or
(b)any gas in a gaseous state.
(3)A supply of electricity, or of gas in a gaseous state, is exempt from the levy if the person to whom the supply is made F3...—
(a)F4... intends to cause the commodity to be exported from the United Kingdom, and
(b)has no intention to cause it to be thereafter brought back into the United Kingdom.
(4)Regulations under paragraph 22 may, in particular, include provision as to the application of sub-paragraph (3) in cases where a person who is both an exporter and an importer of a commodity intends to be a net exporter of the commodity.
Textual Amendments
F1Words in Sch. 6 para. 11(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 11(2)(a), Sch. 27 Pt. 1(2)
F2Words in Sch. 6 para. 11(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 11(2)(b), Sch. 27 Pt. 1(2)
F3Words in Sch. 6 para. 11(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 11(3)(a), Sch. 27 Pt. 1(2)
F4Word in Sch. 6 para. 11(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 11(3)(b), Sch. 27 Pt. 1(2)