SCHEDULES

SCHEDULE 21Restriction of use of rebated diesel and biofuels

10

1

Section 14A (rebate on biodiesel used other than as fuel for road vehicles etc) is amended as follows.

2

In the heading, for “other than as fuel for road vehicles etc” substitute “ as fuel for excepted machines ”.

3

In subsection (1)—

a

in paragraph (a), for “for a road vehicle” substitute “ other than for an excepted machine ”;

b

omit paragraph (aa);

c

in paragraph (b), for “used as mentioned in paragraph (a) or (aa)” substitute “ other than a substance used as fuel for an excepted machine ”.

4

Omit subsection (4).