This is the original version (as it was originally enacted).
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”;
(c)after subsection (2) insert—
“(2ZA)Except as mentioned in subsection (2), no heavy oil on whose delivery for home use rebate has been allowed under section 11(1)(a) or (b) may—
(a)be used as fuel other than for an excepted machine, or
(b)taken into any vehicle, vessel, machine or appliance, other than an excepted machine, as fuel.”
(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”.
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