Part 1 Amendments to HODA 1979
Finance Act 2022 (2022 c 3) | Legislation

SCHEDULE 11 Restriction of Use of Rebated Diesel and Biofuels

Section 76

Part 1 Amendments to HODA 1979

1

HODA 1979 is amended as follows.

2

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

(a)     in subsection (2), for paragraphs (a) and (b) substitute—

“(a)     be used as fuel other than for an excepted machine, or

(b)     be taken into any vehicle, vessel, machine or appliance, other than an excepted machine, as fuel,”;

(b)     for subsection (2A) substitute—

“(2A)     But subsection (2) does not apply in relation to fuel used or taken in as mentioned in section 14E (private pleasure craft).”

3

In section 13 (penalties for contravention of section 12)—

(a)     in subsection (4), for “road vehicle” substitute “vehicle, vessel, machine or appliance”;

(b)     in subsection (6), in paragraph (a), for “road vehicle as mentioned in” substitute “vehicle, vessel, machine or appliance, other than an excepted machine, in contravention of”.

4

In section 14E as it extends to Northern Ireland (restrictions on use of certain fuel for private pleasure craft), after subsection

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