SCHEDULE 6U.K.Aircraft and boat fuel, heating oil and fuel used for certain engines
Part 1U.K.Fuel used in aircraft and boats
Commencement etcU.K.
22U.K.But section 13AC(2) of HODA 1979 does not apply to kerosene upon which a rebate under section 11(1)(c) of that Act was allowed before that date if it was supplied for use as fuel for an aircraft before that date.