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

3.  In article 3 (interpretation)—

(a) for the definition of “allowance” substitute—

““allowance” means—

(a)

an allowance as defined in Article 3 of the Directive(1); or

(b)

an allowance as defined in article 4 of the Greenhouse Gas Emissions Trading Scheme Order 2020(2);”;

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

(1)

Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, OJ No. L 275, 25.10.03, p 32; amended by Directive 2004/101/EC, OJ No. L 338, 13.11.2004, p.18; Directive 2008/101/EC, OJ No. L 8, 13.1.2009, p.3; Regulation (EC) No. 219/2009, OJ No. L 87, 31.3.2009, p.109; Directive 2009/29/EC, OJ No. L 140, 5.6.2009, p.63; Decision No. 1359/2013/EU, OJ No. L 343, 19.12.2013, p.1; Regulation (EU) No. 421/2014, OJ No. L 129, 30.4.2014, p.1; Decision (EU) 2015/1814, OJ No. L 264, 9.10.2015, p.1; Regulation 2017/2392, OJ No. L 350, 29.12.2017, p.7; Directive (EU) 2018/410, OJ No. L 76, 19.3.2018, p.3; Commission Delegated Decision (EU) 2020/1071, OJ No. L 234, 21.7.2020, p.16.

(2)

S.I. 2020/1265; amended by S.I. 2020/1557. Article 4 defines “allowance” as an allowance created under the Order and refers to article 18.