http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6

SCHEDULES

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

Part 1Fuel used in aircraft and boats

Commencement etc

22

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.