Finance Act 2008

13(1)Section 14A (rebate on biodiesel used other than as fuel for road vehicles) is amended as follows.U.K.

(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, and

(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.