http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20Finance Act 2021An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-11-19Expert Participation2024-11-12 SCHEDULESSCHEDULE 21Restriction of use of rebated diesel and biofuels201Section 27 (interpretation) is amended as follows.2In subsection (1)—aafter the definition of “controlled oil” insert—excepted machine” means a vehicle, vessel, machine or appliance that is of a description given in Schedule 1A;;bomit the definition of “excepted vehicle”;cin the definition of “road vehicle” for “excepted vehicle” substitute “ vehicle that is an excepted machine ”.3In subsection (1ZA)—ain the words before paragraph (a), after “vehicle” insert “ , vessel, machine or appliance ”;bin paragraph (a), after “vehicle” insert “ or vessel, or, as the case may be, for powering the machine or appliance ”;cat the end of paragraph (a) (but before the “or” at the end of that paragraph) insert—aain relation to an appliance that contains a furnace or boiler for use in a heating system, that furnace or boiler,;dfor paragraph (b) substitute—ban engine, furnace or boiler which draws fuel from the same supply as an engine or, as the case may be, furnace or boiler, within paragraph (a) or (aa).4In subsection (1ZB)—aafter “into a vehicle” insert “ , vessel, machine or appliance ”;bafter “into the vehicle” insert “ , vessel, machine or appliance ”;cthe words from “from which the engine” to the end become paragraph (a);din that paragraph, after “propelling the vehicle” insert “ or vessel or, as the case may be, for powering the machine or appliance, ”;eafter that paragraph insert, or bin relation to an appliance that contains a furnace or boiler for use in a heating system, from which the furnace or boiler draws fuel.5In subsection (1ZC)—ain the words before paragraph (a)—iafter “vehicle” insert “ , vessel, machine or appliance, ”;iiafter “engine” insert “ , furnace or boiler ”;bin paragraph (a), for “or engine” substitute “ , vessel, machine or appliance, or of the engine, furnace or boiler ”;cin paragraph (b), for “or engine” substitute “ , vessel, machine or appliance, or of the engine, furnace or boiler ”.6In subsection (1ZD)—aomit “appliances and”;bafter “vehicles” insert “ , vessels, machines or appliances ”.
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<Title>SCHEDULES</Title>
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<TitleBlock>
<Title>Restriction of use of rebated diesel and biofuels</Title>
</TitleBlock>
<ScheduleBody>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20" RestrictStartDate="2022-04-01" Match="false" id="schedule-21-paragraph-20">
<Pnumber PuncAfter="">20</Pnumber>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/1" id="schedule-21-paragraph-20-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Section 27 (interpretation) is amended as follows.</Text>
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<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/2/a" id="schedule-21-paragraph-20-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>after the definition of “controlled oil” insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2para>
<Text>
<Term>excepted machine</Term>
” means a vehicle, vessel, machine or appliance that is of a description given in Schedule 1A;
</Text>
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<AppendText>;</AppendText>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/2/b" id="schedule-21-paragraph-20-2-b">
<Pnumber>b</Pnumber>
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<Text>omit the definition of “excepted vehicle”;</Text>
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<Pnumber>c</Pnumber>
<P3para>
<Text>
in the definition of “road vehicle” for “excepted vehicle” substitute
<InlineAmendment>“ vehicle that is an excepted machine ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/3" id="schedule-21-paragraph-20-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In subsection (1ZA)—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>
in the words before paragraph (a), after “vehicle” insert
<InlineAmendment>“ , vessel, machine or appliance ”</InlineAmendment>
;
</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/3/b" id="schedule-21-paragraph-20-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in paragraph (a), after “vehicle” insert
<InlineAmendment>“ or vessel, or, as the case may be, for powering the machine or appliance ”</InlineAmendment>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/3/c" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/3/c" id="schedule-21-paragraph-20-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>at the end of paragraph (a) (but before the “or” at the end of that paragraph) insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>aa</Pnumber>
<P3para>
<Text>in relation to an appliance that contains a furnace or boiler for use in a heating system, that furnace or boiler,</Text>
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</BlockAmendment>
<AppendText>;</AppendText>
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</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/3/d" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/3/d" id="schedule-21-paragraph-20-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>for paragraph (b) substitute—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>an engine, furnace or boiler which draws fuel from the same supply as an engine or, as the case may be, furnace or boiler, within paragraph (a) or (aa).</Text>
</P3para>
</P3>
</BlockAmendment>
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</P3>
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</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/4" id="schedule-21-paragraph-20-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In subsection (1ZB)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/4/a" id="schedule-21-paragraph-20-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
after “into a vehicle” insert
<InlineAmendment>“ , vessel, machine or appliance ”</InlineAmendment>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/4/b" id="schedule-21-paragraph-20-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
after “into the vehicle” insert
<InlineAmendment>“ , vessel, machine or appliance ”</InlineAmendment>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/4/c" id="schedule-21-paragraph-20-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the words from “from which the engine” to the end become paragraph (a);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/4/d" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/4/d" id="schedule-21-paragraph-20-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
in that paragraph, after “propelling the vehicle” insert
<InlineAmendment>“ or vessel or, as the case may be, for powering the machine or appliance, ”</InlineAmendment>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/4/e" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/4/e" id="schedule-21-paragraph-20-4-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>after that paragraph insert</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<Text>, or </Text>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>in relation to an appliance that contains a furnace or boiler for use in a heating system, from which the furnace or boiler draws fuel.</Text>
</P3para>
</P3>
</BlockAmendment>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/5" id="schedule-21-paragraph-20-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In subsection (1ZC)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/5/a" id="schedule-21-paragraph-20-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the words before paragraph (a)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/5/a/i" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/5/a/i" id="schedule-21-paragraph-20-5-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>
after “vehicle” insert
<InlineAmendment>“ , vessel, machine or appliance, ”</InlineAmendment>
;
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/5/a/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/5/a/ii" id="schedule-21-paragraph-20-5-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
after “engine” insert
<InlineAmendment>“ , furnace or boiler ”</InlineAmendment>
;
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/5/b" id="schedule-21-paragraph-20-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in paragraph (a), for “or engine” substitute
<InlineAmendment>“ , vessel, machine or appliance, or of the engine, furnace or boiler ”</InlineAmendment>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/5/c" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/5/c" id="schedule-21-paragraph-20-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
in paragraph (b), for “or engine” substitute
<InlineAmendment>“ , vessel, machine or appliance, or of the engine, furnace or boiler ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/6" id="schedule-21-paragraph-20-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In subsection (1ZD)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/6/a" id="schedule-21-paragraph-20-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>omit “appliances and”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/20/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/6/b" id="schedule-21-paragraph-20-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
after “vehicles” insert
<InlineAmendment>“ , vessels, machines or appliances ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
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