SCHEDULES
SCHEDULE 21Restriction of use of rebated diesel and biofuels
5
1
In section 12 (rebate not allowed on fuel for road vehicles)—
a
in the heading, for “for road vehicles” substitute “
other than for excepted machines
”
;
b
in subsection (1), for “for a road vehicle” substitute “
other than for an excepted machine
”
;
F1c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
If paragraph 3 of Schedule 11 to FA 2020 has come into force in relation to any part of the United Kingdom before this Schedule comes into force then, in relation to that part—
a
in sub-paragraph (1)(a) of this paragraph, after “vehicles” insert “
etc
”
;
b
in sub-paragraph (1)(b) of this paragraph, after “vehicle” insert “
or as fuel for propelling a private pleasure craft
”
.