SCHEDULES

SCHEDULE 21Restriction of use of rebated diesel and biofuels

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1

Section 27 (interpretation) is amended as follows.

2

In subsection (1)—

a

after the definition of “controlled oil” insert—

“excepted machine” means a vehicle, vessel, machine or appliance that is of a description given in Schedule 1A;

b

omit the definition of “excepted vehicle”;

c

in the definition of “road vehicle” for “excepted vehicle” substitute “ vehicle that is an excepted machine ”.

3

In subsection (1ZA)—

a

in the words before paragraph (a), after “vehicle” insert “ , vessel, machine or appliance ”;

b

in paragraph (a), after “vehicle” insert “ or vessel, or, as the case may be, for powering the machine or appliance ”;

c

at the end of paragraph (a) (but before the “or” at the end of that paragraph) insert—

aa

in relation to an appliance that contains a furnace or boiler for use in a heating system, that furnace or boiler,

d

for paragraph (b) substitute—

b

an engine, furnace or boiler which draws fuel from the same supply as an engine or, as the case may be, furnace or boiler, within paragraph (a) or (aa).

4

In subsection (1ZB)—

a

after “into a vehicle” insert “ , vessel, machine or appliance ”;

b

after “into the vehicle” insert “ , vessel, machine or appliance ”;

c

the words from “from which the engine” to the end become paragraph (a);

d

in that paragraph, after “propelling the vehicle” insert “ or vessel or, as the case may be, for powering the machine or appliance, ”;

e

after that paragraph insert

, or

b

in relation to an appliance that contains a furnace or boiler for use in a heating system, from which the furnace or boiler draws fuel.

5

In subsection (1ZC)—

a

in the words before paragraph (a)—

i

after “vehicle” insert “ , vessel, machine or appliance, ”;

ii

after “engine” insert “ , furnace or boiler ”;

b

in paragraph (a), for “or engine” substitute “ , vessel, machine or appliance, or of the engine, furnace or boiler ”;

c

in paragraph (b), for “or engine” substitute “ , vessel, machine or appliance, or of the engine, furnace or boiler ”.

6

In subsection (1ZD)—

a

omit “appliances and”;

b

after “vehicles” insert “ , vessels, machines or appliances ”.