Item 29: [Transport by rail, pipeline etItem 29: [Transport by rail, pipeline etc.] [R]

#### Item 29: \[Transport by rail, pipeline etc.\] \[R\] (1) Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities: (a) operating, repairing or maintaining a railway, pipeline or conveyor that is used or for use by the exemption user mainly for transporting qualifying goods of the exemption user within or between (or both): (i) premises that are controlled by the exemption user; or (ii) premises that are used (by any person or persons) mainly in carrying out one or more activities covered by subitem (1) of exemption Item 30; (b) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a); (c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b). (2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). (3) This Item does not cover: (a) generally‑excluded property (as defined by section 12); (b) a general‑purpose road vehicle, unless it is for use exclusively: (i) within premises that are controlled by the exemption user or are used (by any person or persons) mainly in carrying out one or more activities covered by subitem (1) of exemption Item 30; or (ii) in going between adjacent premises covered by subparagraph (i); or (iii) for a combination of both. > Note: \[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).\]