SCHEDULES
SCHEDULE 21Restriction of use of rebated diesel and biofuels
11
1
Section 14B (rebate on bioblend used other than as fuel for road vehicles) is amended as follows.
2
In the heading, for “other than as fuel for road vehicles” substitute “
as fuel for excepted machines
”
.
3
In subsection (1)(a)—
a
in sub-paragraph (i), for “for a road vehicle” substitute “
other than for an excepted machine
”
;
b
in sub-paragraph (ii), for “so used” substitute “
other than a substance used as fuel for an excepted machine
”
.
4
In subsection (1)(b)(i), for the words from “fuel” to “of” substitute “
mentioned in
”
.
5
If paragraph 6 of Schedule 11 to FA 2020 has come into force in relation to any part of the United Kingdom before this Schedule comes into force then, in relation to that part—
a
in sub-paragraph (2) of this paragraph, after “vehicles” insert “
etc
”
;
b
after sub-paragraph (3)(a) of this paragraph insert—
aa
omit sub-paragraph (ia);
c
in sub-paragraph (3)(b) of this paragraph, for “so used” substitute “
used as mentioned in sub-paragraph (i) or (ia)
”
.