PART 3Other taxes
Fuel duties
102Restriction of use of rebated diesel and biofuels
1
Schedule 21 makes—
a
provision amending HODA 1979 to restrict the use of rebated diesel and biofuels to specified categories of machines, and
b
related provision.
2
Schedule 21 comes into force on 1 April 2022.
3
The Treasury may by regulations make such consequential, supplementary, incidental, transitional, transitory or saving provision as the Treasury consider appropriate in connection with the coming into force of Schedule 21.
4
Regulations under subsection (3) may—
a
amend, repeal or revoke provision made by or under an Act passed before this Act;
b
make different provision for different purposes or areas.
5
Regulations under subsection (3) are to be made by statutory instrument.
6
A statutory instrument containing regulations under subsection (3) is subject to annulment in pursuance of a resolution of the House of Commons.
7
In Schedule 11 to FA 2020 (amendments of HODA 1979 relating to private pleasure craft), in paragraph 21 (power to make consequential amendments), after “enactment” insert “
, including Schedule 21 to FA 2021,
”
.