Finance Act 2020

Yn ddilys o 01/10/2021

6(1)Section 14B is amended as follows.U.K.

(2)In subsection (1)(a)—

(a)at the end of sub-paragraph (i) (but before the “or”) insert—

(ia)used as fuel for propelling a private pleasure craft,;

(b)in sub-paragraph (ii) for “so used” substitute “ used as mentioned in sub-paragraph (i) or (ia) ”.

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