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) ”.