Finance Act 2021

Prospective

6(1)Section 13 (penalties for contravention of section 12) is amended as follows.U.K.

(2)In subsection (1)—

F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in paragraph (b)—

(i)for “road vehicle” substitute “ vehicle, vessel, machine or appliance ”;

F2(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In subsection (1A)—

(a)in the words before paragraph (a)—

(i)for “road vehicle” substitute “ vehicle, vessel, machine or appliance ”;

F3(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in paragraph (a), for “road vehicle” substitute “ vehicle, vessel, machine or appliance ”.

F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)In subsection (6)—

F7(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in paragraph (b), for the words from “a vehicle” to the end substitute “ a vehicle, vessel, machine or appliance at a time when it is an excepted machine and remaining in that vehicle, vessel, machine or appliance as part of its fuel supply at a later time when it ceases to be an excepted machine ”.

Textual Amendments