Charging provisions
6AAF1 Excise duty on biodiesel
1
A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of biodiesel.
2
In subsection (1) “chargeable use” means use—
a
as fuel for any engine, motor or other machinery, or
b
as an additive or extender in any substance so used.
3
The rate of duty under this section shall be £0.2582 a litre.