Section 27 (interpretation) is amended as follows.
In subsection (1)—
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For the purposes of this Act, a substance is used as fuel for a vehicle if (and only if) it is used as fuel for— the engine provided for propelling the vehicle, or an engine which draws fuel from the same supply as that engine. For those purposes, a substance is taken into a vehicle as fuel, or as an additive or extender in any fuel, if (and only if) it is taken into the vehicle as part of the supply from which the engine provided for propelling the vehicle draws fuel. For those purposes, the following persons are liable for a substance being taken into a vehicle or into the fuel supply of an engine— the person who has charge of the vehicle or engine at the time the substance is taken in, and the owner of the vehicle or engine at that time (or, if another person is entitled to possession of it at that time, that other person). Subsection (1ZC) applies in relation to appliances and storage tanks as it applies in relation to vehicles.