[14ARebate on biodiesel used other than as fuel for road vehicles [etc] U.K.
(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, ...
[(aa)used as fuel for propelling private pleasure craft, or]
(b)used as an additive or extender in any substance [used as mentioned in paragraph (a) or (aa)].
(2)A rebate of duty is to be allowed on the biodiesel at a rate of [£0.1133] 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.
[(4)In this section “private pleasure craft” has the same meaning as in section 14E.]]