The dutiable commodities

2ABF1Bioethanol

1

In this Act “bioethanol” means a liquid fuel—

a

consisting of ethanol produced from biomass, and

b

capable of being used for the same purposes as light oil.

2

In subsection (1)—

a

“liquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and

b

“biomass” means vegetable and animal substances constituting the biodegradable fraction of—

i

products, wastes and residues from agriculture, forestry and related activities, or

ii

industrial and municipal waste.

3

A substance shall be treated as falling within subsection (1)(a) if it—

a

is denatured alcohol for the purposes of section 5 of the Finance Act 1995 (c. 4), and

b

would fall within subsection (1)(a) above (without reliance on this subsection) but for the presence of a component introduced—

i

for the purpose of rendering the substance denatured alcohol, and

ii

in the minimum proportion necessary for that purpose.