Finance Act 2022 (c. 3)

SCHEDULES

SCHEDULE 11 U.K. Restriction of use of rebated diesel and biofuels

PART 1 U.K. Amendments to HODA 1979

5 U.K. In section 14F as it extends to England and Wales and Scotland, after subsection (5) insert—

“(6) Rebated heavy oil or bioblend is liable to forfeiture if—

(a) it is in the fuel supply of an engine provided for propelling a vessel that is being used as a private pleasure craft, and

(b) its use would be in contravention of section 14E(2).”

Commencement Information

I1 Sch. 11 para. 5 in force at 1.4.2022, see s. 76(2)