There are currently no known outstanding effects for the Finance Act 2022, Paragraph 7.
7U.K.In section 24A (penalties for misuse of marked oil)—
(a)in subsection (1), omit the first “for”;
(b)after subsection (8) insert—
“(9)This section does not apply in relation to marked oil—
(a)the use of which is lawful in accordance with section 12 (rebate not allowed on fuel other than for excepted machines),
(b)which, on or after 1 April 2022, is taken into a vehicle, vessel, machine or appliance that is not an excepted machine in accordance with the law of a place outside the United Kingdom, or
(c)which is used or taken in as mentioned in section 14E (private pleasure craft).”
Commencement Information
I1Sch. 11 para. 7 in force at 1.4.2022, see s. 76(2)
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