Rebate of duty
F114ARebate on biodiesel used other than as fuel for road vehicles F2etc
(1)
This section applies if, at the excise duty point, it is intended that biodiesel on which duty under section 6AA is charged will not be—
(a)
used as fuel for a road vehicle, F3...
F4(aa)
used as fuel for propelling private pleasure craft, or
(b)
used as an additive or extender in any substance F5used as mentioned in paragraph (a) or (aa).
(2)
A rebate of duty is to be allowed on the biodiesel at a rate of F6£0.1118 a litre less than the rate of duty under section 6AA.
(3)
In this section “the excise duty point” has the same meaning as in section 1 of the Finance (No.2) Act 1992.
F7(4)
In this section “private pleasure craft” has the same meaning as in section 14E.