There are currently no known outstanding effects for the Finance Act 2021, Paragraph 13.
13(1)Section 14D (penalties for misuse of rebated biodiesel or bioblend) is amended as follows.U.K.
(2)In subsection (1)—
(a)in the words before paragraph (a), for “a road vehicle” substitute “ a fuel supply ”;
(b)in paragraph (b), for “vehicle” substitute “ fuel supply ”.
(3)In subsection (2)(b), for “vehicle or the fuel supply of an engine” substitute “ fuel supply ”.
(4)In subsection (3)(b), for “vehicle or the fuel supply of an engine” substitute “ fuel supply ”.
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