Part 6Other taxes
Fuel duties
319Excepted machines etc
1
HODA 1979 is amended as follows.
2
3
In paragraph 6 (vessels)—
a
in the heading, after “Vessels” insert “etc”
;
b
after sub-paragraph (3) insert—
4
A tractor or gear owned by a charity and used by it for the purpose of launching or hauling in a lifeboat owned by it.
4
In paragraph 8 (other machines or appliances)—
a
in sub-paragraph (1)—
i
in paragraph (a), after “pisciculture” insert “, arboriculture”
;
ii
in paragraph (d), at the beginning insert “primarily”
;
iii
in paragraph (e), for “of premises that are used for commercial purposes” substitute “for any premises”
;
b
after sub-paragraph (2) insert—
3
The Commissioners may publish a notice making provision for the purposes of sub-paragraph (1)(d) about the meaning of—
a
“primarily”, and
b
“used for commercial purposes”.
5
In section 14B (rebate on bioblend used as fuel for excepted machines), for subsection (6) substitute—
6
In subsection (3)—
“HO%” means the percentage of the bioblend that is heavy oil, and
“BD%” means the percentage of the bioblend that is biodiesel,
where the percentages are by volume to the nearest 0.001%.