Finance Act 2008

Fuel for private pleasure craft

14(1)Section 14C (restrictions on use of rebated biodiesel and bioblend) is amended as follows.

(2)In subsection (1)—

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

(b)after paragraph (c) insert , or

(d)(in the case of rebated biodiesel) used as fuel for propelling private pleasure craft or as an additive or extender in any substance so used.

(3)After subsection (4) insert—

(4A)In subsection (1) “private pleasure craft” has the same meaning as in section 14E.