[14BRebate on bioblend used [as fuel for excepted machines].U.K.
(1)This section applies if, on the delivery for home use of bioblend on which duty under section 6AB is charged—
(a)it is intended that the bioblend will not be—
(i)used as fuel [other than for an excepted machine],
(ia). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii)used as an additive or extender in any substance [other than a substance used as fuel for an excepted machine], and
(b)if the heavy oil used to produce the bioblend was kerosene, it is intended that the bioblend will not be—
(i)used as [mentioned in] section 13AA(1), or
(ii)used as an additive or extender in any substance so used.
(2)A rebate of duty is to be allowed on the bioblend.
(3)The rate per litre of the rebate is the sum of—
(a)HO% of the relevant hydrocarbon rebate rate, and
(b)BD% of the relevant biodiesel rebate rate.
(4)“The relevant hydrocarbon rebate rate” is the rate specified in section 11(1) for the kind of heavy oil used to produce the bioblend.
(5)“The relevant biodiesel rebate rate” is—
(a)if the heavy oil used to produce the bioblend was kerosene, the rate of duty under section 6AA, and
(b)otherwise, the rate of the rebate under section 14A.
[(6)In subsection (3)—
“HO%” means the percentage of the bioblend that is heavy oil, and
“BD%” means the percentage of the bioblend that is biodiesel,
where the percentages are by volume to the nearest 0.001%.]]