- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2013
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Hydrocarbon Oil Duties Act 1979, Section 14A is up to date with all changes known to be in force on or before 18 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)This section applies if, at the excise duty point, it is intended that biodiesel on which duty under section 6AA is charged will not be—
(a)used as fuel for a road vehicle, F3...
[F4(aa)used as fuel for propelling private pleasure craft, or]
(b)used as an additive or extender in any substance [F5used as mentioned in paragraph (a) or (aa)].
(2)A rebate of duty is to be allowed on the biodiesel at a rate of [F6£0.1172] a litre less than the rate of duty under section 6AA.
(3)In this section “the excise duty point” has the same meaning as in section 1 of the Finance (No.2) Act 1992.
[F7(4)In this section “private pleasure craft” has the same meaning as in section 14E.]]
Textual Amendments
F1Ss. 14A-14D inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 13, 26(b)
F2Word in heading of s.14A inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 13(4), 21
F3Word in s. 14A(1)(a) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 13(2)(a), 21
F4S. 14A(1)(aa) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 13(2)(b), 21
F5Words in s. 14A(1)(b) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 13(2)(c), 21
F6Word in s. 14A(2) substituted (1.1.2012) by Finance Act 2011 (c. 11), s. 20(6)(7)
F7S. 14A(4) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 13(3), 21
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