SCHEDULES

SCHEDULE 6Aircraft and boat fuel, heating oil and fuel used for certain engines

Part 1Fuel used in aircraft and boats

Fuel for private pleasure craft

13

1

Section 14A (rebate on biodiesel used other than as fuel for road vehicles) is amended as follows.

2

In subsection (1)—

a

omit the “or” at the end of paragraph (a),

b

after that paragraph insert—

aa

used as fuel for propelling private pleasure craft, or

c

in paragraph (b), for “so used” substitute “ used as mentioned in paragraph (a) or (aa) ”.

3

After subsection (3) insert—

4

In this section “private pleasure craft” has the same meaning as in section 14E.

4

Accordingly, in the heading, insert at the end “ etc ”.