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, ”.