There are currently no known outstanding effects for the Finance Act 2021, Paragraph 19.
19(1)Section 24A (penalties for misuse of marked oil) is amended as follows.U.K.
(2)In subsection (1), for “a road vehicle” substitute “ other than for an excepted machine ”.
(3)In subsection (3), for “for road vehicles or for road vehicles of a particular description” substitute “ other than for excepted machines ”.
(4)In subsection (7) for the words from “road vehicle” to “the vehicle” substitute “ vehicle, vessel, machine or appliance other than an excepted machine ”.
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