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Hydrocarbon Oil Duties Act 1979
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Changes over time for: Section 14A
Changes to legislation:
Hydrocarbon Oil Duties Act 1979, Section 14A is up to date with all changes known to be in force on or before 05 February 2025. 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.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 14A:
- s. 6AB(6)-(8) substituted for s. 6AB(6) by 2002 c. 23 Sch. 2 para. 7(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 6AB(6)-(8) substituted for s. 6AB(6) by 2002 c. 23 Sch. 2 para. 7(2)
[F114ARebate on biodiesel used [F2as fuel for excepted machines]U.K.
(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 [F3other than for an excepted machine], F4...
F5(aa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)used as an additive or extender in any substance [F6other than a substance used as fuel for an excepted machine].
(2)A rebate of duty is to be allowed on the biodiesel at a rate of [F7£0.1114] 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.
F8(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Ss. 14A-14D inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 13, 26(b)
F2Words in s. 14A cross-heading substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(2)
F3Words in s. 14A(1)(a) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(3)(a)
F4Word in s. 14A(1)(a) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 13(2)(a), 21
F5S. 14A(1)(aa) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(3)(b)
F6Words in s. 14A(1)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(3)(c)
F7Word in s. 14A(2) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(6)(8)
F8S. 14A(4) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(4)
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