SCHEDULE 21 Restriction of Use of Rebated Diesel and Biofuels
Finance Act 2021 (2021 c 26) | Legislation

SCHEDULE 21 Restriction of Use of Rebated Diesel and Biofuels

Section 102

1

HODA 1979 is amended as follows.

2

In section 6AA (excise duty on biodiesels), in subsection (2)—

(a)     after paragraph (a) insert—

“(aa)     for heating,”;

(b)     in paragraph (b), for “so used” substitute “used as mentioned in paragraph (a) or (aa)”.

3

(1)     In section 6AB (excise duty on blends of biodiesel and heavy oils), in subsection (4A), for “other than as fuel for road vehicles” substitute “as fuel for excepted machines”.

(2)     If paragraph 2 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 (1) of this paragraph, after “vehicles” insert “etc”.

4

In section 6A (fuel substitutes), in subsection (2)—

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

“(aa)     for heating;”;

(b)     in paragraph (b), for “so used” substitute “used as mentioned in paragraph (a) or (aa)”.

5

(1)     In section 12 (rebate not allowed on fuel for road vehicles)—

(a)     in the heading, for “for road vehicles” substitute

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