SCHEDULES

SCHEDULE 5Fuel duty: biodiesel and bioblend

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1

Section 1 (hydrocarbon oil) is amended as follows.

2

In subsection (1), for “Subsections (2) to (7) below” substitute “ The following provisions ”.

3

After subsection (7) insert—

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“Kerosene” means heavy oil of which more than 50% by volume distils at a temperature of 240oC or less.