11(1)Section 14B (rebate on bioblend used other than as fuel for road vehicles) is amended as follows.U.K.
(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) ”.