Search Legislation

Finance Act 2008

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 22

 Help about opening options

Alternative versions:

Changes to legislation:

Finance Act 2008, Paragraph 22 is up to date with all changes known to be in force on or before 12 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

22(1)Section 27 (interpretation) is amended as follows.U.K.

(2)In subsection (1)—

(a)in the definition of “controlled oil”, after “13AA” insert “ or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B ”,

(b)after that definition insert—

  • excepted vehicle” means a vehicle that is an excepted vehicle within the meaning of Schedule 1;,

(c)after the definition of “hydrocarbon oil” insert—

kerosene” has the meaning given by section 1(8);,

(d)in the definition of “rebate”, after “14” insert “ , 14A, 14B ”, and

(e)in the definition of “road vehicle”, for the words from “vehicle which” to the end substitute “ excepted vehicle; ”.

(3)After that subsection insert—

(1ZA)For the purposes of this Act, a substance is used as fuel for a vehicle if (and only if) it is used as fuel for—

(a)the engine provided for propelling the vehicle, or

(b)an engine which draws fuel from the same supply as that engine.

(1ZB)For those purposes, a substance is taken into a vehicle as fuel, or as an additive or extender in any fuel, if (and only if) it is taken into the vehicle as part of the supply from which the engine provided for propelling the vehicle draws fuel.

(1ZC)For those purposes, the following persons are liable for a substance being taken into a vehicle or into the fuel supply of an engine—

(a)the person who has charge of the vehicle or engine at the time the substance is taken in, and

(b)the owner of the vehicle or engine at that time (or, if another person is entitled to possession of it at that time, that other person).

(1ZD)Subsection (1ZC) applies in relation to appliances and storage tanks as it applies in relation to vehicles.

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?