SCHEDULES

SCHEDULE 6Aircraft and boat fuel, heating oil and fuel used for certain engines

Part 1Fuel used in aircraft and boats

Fuel for private pleasure craft

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(1)

Section 14A (rebate on biodiesel used other than as fuel for road vehicles) is amended as follows.

(2)

In subsection (1)—

(a)

omit the “or” at the end of paragraph (a),

(b)

after that paragraph insert—

“(aa)

used as fuel for propelling private pleasure craft, or”, and

(c)

in paragraph (b), for “so used” substitute “ used as mentioned in paragraph (a) or (aa) ”.

(3)

After subsection (3) insert—

“(4)

In this section “private pleasure craft” has the same meaning as in section 14E.”

(4)

Accordingly, in the heading, insert at the end “ etc ”.