[F113AA Restrictions on use of rebated kerosene.U.K.
(1)If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for [F2an excepted machine other than an excepted machine used for heating] a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for [F3then in force under paragraph (b) of subsection (1) of section 11, instead of at the rate then in force under paragraph (c) of that subsection].
(2)Subject to subsection (3) below, no kerosene on whose delivery for home use a rebate at the rate given by section 11(1)(c) above has been allowed shall—
[F4(a)be used as fuel for an excepted machine other than an excepted machine used for heating, or
(b)be taken into the fuel supply of an excepted machine other than an excepted machine used for heating.]
(3)Subsection (2) above does not apply to any quantity of kerosene in respect of which there has been paid to the Commissioners an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the payment.
(4)A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.
F5(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)For the purposes of this section and section 13AB below the rate for rebated gas oil which is in force at any time is the rate of duty which at that time is in force under [F6section 6(1A) above in the case of heavy oil F7...] as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.
[F8(7)Nothing in this section has the effect of allowing a rebate on bioblend or bioethanol blend.]]
Textual Amendments
F1S. 13AA inserted (1.10.1996) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2
F2Words substituted for s. 13AA(1)(a)(b) (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 8(2)
F3Words in s. 13AA(1) substituted (7.4.2005) by Finance Act 2005 (c. 7), s. 4(8)(12)
F4S. 13AA(2)(a)(b) substituted for s. 13AA(2)(a)(b)(c) (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 8(3)
F5S. 13AA(5) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 10, 26(b)
F6Words in s. 13AA(6) substituted (15.8.1997) by 1997 c. 16, s. 7(6); S.I. 1997/1960, art. 2
F7Words in s. 13AA(6) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(6)(12)
F8S. 13AA(7) added (1.1.2005) by Finance Act 2004 (c. 12), s. 10(6)(10)
Modifications etc. (not altering text)
C1S. 13AA(1) restricted (1.8.2002) by S.I. 2002/1773, regs. 4, 6