SCHEDULES

SCHEDULE 21Restriction of use of rebated diesel and biofuels

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1

Section 13AA (restrictions on use of rebated kerosene) is amended as follows.

2

In subsection (1), for paragraphs (a) and (b) substitute “ an excepted machine other than an excepted machine used for heating ”.

3

In subsection (2), for paragraphs (a), (b) and (c) substitute—

a

be used as fuel for an excepted machine other than an excepted machine used for heating, or

b

be taken into the fuel supply of an excepted machine other than an excepted machine used for heating.