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.
23U.K.And section 14E(2) of that Act does not apply to heavy oil or bioblend upon which a rebate was allowed before that date if it was supplied for use as fuel for a craft before that date.