This version of this contains provisions that are prospective.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 5.
Prospective
5(1)In section 12 (rebate not allowed on fuel for road vehicles)—U.K.
(a)in the heading, for “for road vehicles” substitute “ other than for excepted machines ”;
(b)in subsection (1), for “for a road vehicle” substitute “ other than for an excepted machine ”;
F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)If paragraph 3 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—
(a)in sub-paragraph (1)(a) of this paragraph, after “vehicles” insert “ etc ”;
(b)in sub-paragraph (1)(b) of this paragraph, after “vehicle” insert “ or as fuel for propelling a private pleasure craft ”.
Textual Amendments
F1Sch. 21 para. 5(1)(c) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(a)
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