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3.—(1) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to biodiesel—
(a)section 15(1) (drawback of duty on exportation etc.) (1);
(b)section 19(3) (fuel used in lifeboats etc.) (2);
(c)section 21(1)(a) and (2) (regulations with respect to hydrocarbon oil);
(d)paragraph 11 of Schedule 3 (subjects for regulations).
(2) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to bioblend—
(a)section 3 (hydrocarbon oil as an ingredient in imported goods);
(b)section 15(1) (drawback of duty on exportation etc.);
(c)section 19(3) (fuel used in lifeboats etc.);
(d)section 20(1)(a) and (3)(a) (contaminated oil).
(3) The reference to the duty on hydrocarbon oil in section 15(1) of the Oil Act is to be construed as including reference to the duty under—
(a)section 6AA, and
(b)section 6AB,
of the Oil Act.
Sections 15 and 17 to 19 were modified by section 12(3) of the Finance Act 1993; section 15 was amended by section 12(7)(b) of the Finance Act 1993 and by section 4 of the Finance Act 1999 (c. 16).
Relevant amendments were made by section 8(2)(b) of the Finance Act 1996 (c. 8) and by section 6(4) of the Finance Act 1981.
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