Rebate of duty
13ZAF1Rebate on certain heavy oil used for heating etc
1
This section applies if, on the delivery of heavy oil (other than kerosene) upon which rebate at the rate mentioned in section 11(1)(c) would otherwise be allowed, it is intended to use the heavy oil—
a
for heating, or
b
as fuel for an engine.
2
Rebate is to be allowed on the heavy oil at the rate mentioned in section 11(1)(a) (rather than at the rate mentioned in section 11(1)(c)).
3
Nothing in this section applies in relation to heavy oil to which section 12(1) applies.