Finance Act 2020

3(1)Section 12 is amended as follows.U.K.

(2)In subsection (1) after “vehicle” insert “ or as fuel for propelling a private pleasure craft ”.

(3)After subsection (2) insert—

(2A)For provision relating to private pleasure craft that corresponds to subsection (2), and for the meaning of “private pleasure craft”, see section 14E.

(4)In the heading at the end insert “ etc ”.

Commencement Information

I1Sch. 11 para. 3 in force at 1.10.2021 for N.I. by S.I. 2021/740, reg. 3 (with reg. 1(2))