12(1)Section 14C (restrictions on use of rebated diesel and bioblend) is amended as follows.U.K.
(2)In subsection (1)—
(a)in paragraph (a), for “for a road vehicle” substitute “ other than for an excepted machine ”;
(b)in paragraph (b), for “so used” substitute “ other than a substance used as fuel for an excepted machine ”;
(c)for subsections (c) and (d) substitute “, or
(c)taken into the fuel supply of any engine that is not the engine of an excepted machine as fuel or as an additive or extender in any substance used as fuel.”
(3)In subsection (2)—
(a)in paragraph (a), for the words from “fuel” to “of” substitute “ mentioned in ”;
(b)in paragraph (c), for “such an engine” substitute “ an engine used as mentioned in section 13AA(1) ”.
(4)Omit subsection (4A).
(5)If paragraph 7 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, in sub-paragraph (2)(c) of this paragraph—
(a)for “subsections (c) and (d)” substitute “ subsection (c) ”;
(b)omit “, or”.