If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for F7an 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 F4then 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.

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.

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.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 F2section 6(1A) above in the case of heavy oil F5... as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.

Nothing in this section has the effect of allowing a rebate on bioblend or bioethanol blend.