Rebate of duty
14AF1Rebate on biodiesel used other than as fuel for road vehicles F2etc
1
This section applies if, at the excise duty point, it is intended that biodiesel on which duty under section 6AA is charged will not be—
a
used as fuel for a road vehicle, F3...
F4aa
used as fuel for propelling private pleasure craft, or
b
used as an additive or extender in any substance F5used as mentioned in paragraph (a) or (aa).
2
A rebate of duty is to be allowed on the biodiesel at a rate of F7£0.1099 a litre less than the rate of duty under section 6AA.
3
In this section “the excise duty point” has the same meaning as in section 1 of the Finance (No.2) Act 1992.
F64
In this section “private pleasure craft” has the same meaning as in section 14E.