Finance Act 2020

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

(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 ”.

Commencement Information

I1Sch. 11 para. 6 in force at 1.10.2021 for N.I. by S.I. 2021/740, reg. 3 (with reg. 1(2))