SCHEDULES

SCHEDULE 5Fuel duty: biodiesel and bioblend

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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 ”.