Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 21 U.K. Restriction of use of rebated diesel and biofuels

2 U.K. In section 6AA (excise duty on biodiesels), in subsection (2)—

(a) after paragraph (a) insert—

“(aa) for heating,”;

(b) in paragraph (b), for “so used” substitute “ used as mentioned in paragraph (a) or (aa) ”.