SCHEDULE 5Fuel duty: biodiesel and bioblend
20
(1)
Section 24 (control of duty-free and rebated oil) is amended as follows.
(2)
In subsection (1), for the words from “section 11,” to “section 14(1),” substitute “
any of sections 11 to 14C,
”
.
(3)
In subsection (2)—
(a)
for the words from the beginning to “above” substitute “
The regulations
”
, and
(b)
for the words from “subsection (2)” to the end substitute “
section 12(2), 13AA(3) or 14C(3) are to be effective for the purposes of those provisions.
”
(4)
In subsection (3)—
(a)
after “hydrocarbon oil” insert “
, biodiesel or bioblend
”
, and
(b)
in paragraph (b), for “or rebated light oil” substitute “
, rebated light oil, rebated biodiesel or rebated bioblend
”
.
(5)
In subsection (4A)(a), after “oil” insert “
, biodiesel or bioblend
”
.
(6)
In subsection (5), after “oil” insert “
, biodiesel or bioblend
”
.