Finance Act 2020

4U.K.In section 13ZB(5), in paragraph (b) of the definition of “prohibited use” after “vehicle” insert “ or as fuel for a private pleasure craft ”.

Commencement Information

I1Sch. 11 para. 4 in force at 1.10.2021 for N.I. by S.I. 2021/740, reg. 3 (with reg. 1(2))