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, F2...
b
as an additive or extender in any substance so used.
F3c
for the production of bioblend.
3
The rate of duty under this section shall be F4£0.2832 a litre.