SCHEDULES
SCHEDULE 6Aircraft and boat fuel, heating oil and fuel used for certain engines
Part 1Fuel used in aircraft and boats
13Fuel for private pleasure craft
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
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”.