This version of this contains provisions that are prospective.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 6.
Prospective
6(1)Section 13 (penalties for contravention of section 12) is amended as follows.U.K.
(2)In subsection (1)—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)in paragraph (b)—
(i)for “road vehicle” substitute “ vehicle, vessel, machine or appliance ”;
F2(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In subsection (1A)—
(a)in the words before paragraph (a)—
(i)for “road vehicle” substitute “ vehicle, vessel, machine or appliance ”;
F3(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)in paragraph (a), for “road vehicle” substitute “ vehicle, vessel, machine or appliance ”.
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)In subsection (6)—
F7(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)in paragraph (b), for the words from “a vehicle” to the end substitute “ a vehicle, vessel, machine or appliance at a time when it is an excepted machine and remaining in that vehicle, vessel, machine or appliance as part of its fuel supply at a later time when it ceases to be an excepted machine ”.
Textual Amendments
F1Sch. 21 para. 6(2)(a) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(b)
F2Sch. 21 para. 6(2)(b)(ii) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(c)
F3Sch. 21 para. 6(3)(a)(ii) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(d)
F4Sch. 21 para. 6(4) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(e)
F5Sch. 21 para. 6(5) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(f)
F6Sch. 21 para. 6(6) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(g)
F7Sch. 21 para. 6(7)(a) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(h)
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