8U.K.For section 14E substitute—
(1)Restricted fuel must not—
(a)be used as fuel for propelling a private pleasure craft,
(b)be used as an additive or extender in any substance so used, or
(c)be taken into the fuel supply of an engine provided for propelling a vessel that is being used as a private pleasure craft.
(2)“Restricted fuel” means—
(a)rebated fuel, or
(b)marked oil that is not rebated fuel.
(3)“Rebated fuel” means rebated heavy oil, rebated biodiesel or rebated bioblend.
(4)“Marked oil” means any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (5) below, other than marked oil which is in the fuel supply of an engine provided for propelling a vessel having been taken in to that supply in accordance with the law of the place where it was taken in.
(5)The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel for propelling private pleasure craft.
(6)In this Act “private pleasure craft” has the same meaning as in Article 14(1)(c) of Council Directive 2003/96/EC (taxation of energy products etc).
(7)The Treasury may by regulations provide for cases in which a vessel is treated as not being a private pleasure craft for the purposes of this Act (which may include cases in which the vessel is used in accordance with instructions given by an officer of HMRC for the purposes of removing restricted fuel from the vessel).”
Commencement Information
I1Sch. 11 para. 8 in force at 29.6.2021 for specified purposes for N.I. by S.I. 2021/740, reg. 2 (with reg. 1(2))
I2Sch. 11 para. 8 in force at 1.10.2021 for N.I. in so far as not already in force by S.I. 2021/740, reg. 3 (with reg. 1(2))