Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 20103.

In article 3 (interpretation)—

(a)

for the definition of “allowance” substitute—

““allowance” means—

(a)

an allowance as defined in Article 3 of the Directive3; or

(b)

an allowance as defined in article 4 of the Greenhouse Gas Emissions Trading Scheme Order 20204;”;

(b)

omit the definitions for “certified emission reduction”, “emission reduction unit” and “operator”.