Finance Act 2008

20(1)Section 24 (control of duty-free and rebated oil) is amended as follows.U.K.

(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 ”.