(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...
[F4(aa)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 [F6£0.1133] 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.
[F7(4)In this section “private pleasure craft” has the same meaning as in section 14E.]]
Textual Amendments
F1Ss. 14A-14D inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 13, 26(b)
F2Word in heading of s.14A inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 13(4), 21
F3Word in s. 14A(1)(a) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 13(2)(a), 21
F4S. 14A(1)(aa) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 13(2)(b), 21
F5Words in s. 14A(1)(b) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 13(2)(c), 21
F6Word in s. 14A(2) substituted (1.1.2011) by Finance Act 2010 (c. 13), s. 13(6)(b)
F7S. 14A(4) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 13(3), 21
