SCHEDULE 11 Private Pleasure Craft
Finance Act 2020 (2020 c 14) | Legislation

SCHEDULE 11 Private Pleasure Craft

Section 89

Amendments of HODA 1979

1

HODA 1979 is amended as follows.

2

In section 6AB(4A) after “vehicles” insert “etc”.

3

(1)     Section 12 is amended as follows.

(2)     In subsection (1) after “vehicle” insert “or as fuel for propelling a private pleasure craft”.

(3)     After subsection (2) insert—

“(2A)     For provision relating to private pleasure craft that corresponds to subsection (2), and for the meaning of “private pleasure craft”, see section 14E.”

(4)     In the heading at the end insert “etc”.

4

In section 13ZB(5), in paragraph (b) of the definition of “prohibited use” after “vehicle” insert “or as fuel for a private pleasure craft”.

5

In section 14A for subsection (4) substitute—

“(4)     For the meaning of “private pleasure craft”, see section 14E.”

6

(1)     Section 14B is amended as follows.

(2)     In subsection (1)(a)—

(a)     at the end of sub-paragraph (i) (but before the “or”) insert—

“(ia)     used as fuel for propelling a private pleasure craft,”;

(b)     in sub-paragraph (ii) for “so used” substitute “used as mentioned in sub-paragraph (i) or (ia)”.

(3)     In the heading at the end insert “etc”.

7

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