Rebate of duty

F114ARebate on biodiesel used F2as fuel for excepted machines

(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 F3other than for an excepted machine, F4...

F5(aa)

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(b)

used as an additive or extender in any substance F6other than a substance used as fuel for an excepted machine.

(2)

A rebate of duty is to be allowed on the biodiesel at a rate of F7£0.1114 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.

F8(4)

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