Finance Act 2020

Amendments of HODA 1979

6(1)Section 14B is amended as follows.

(2)In subsection (1)(a)—

(a)at the end of sub-paragraph (i) (but before the “or”) insert—

(ia)used as fuel for propelling a private pleasure craft,;

(b)in sub-paragraph (ii) for “so used” substitute “used as mentioned in sub-paragraph (i) or (ia)”.

(3)In the heading at the end insert “etc”.