Charging provisions
6ADF1Excise duty on bioethanol
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 bioethanol.
2
In subsection (1) “chargeable use” means use—
a
as fuel for any engine, motor or other machinery,
b
as an additive or extender in any substance so used, or
c
for the production of bioethanol blend.
3
The rate of duty under this section F2is the same as that in the case of unleaded petrol.