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Finance Act 2022
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2U.K.In section 12 (rebate not allowed on fuel for road vehicles)—
(a)in subsection (2), for paragraphs (a) and (b) substitute—
“(a)be used as fuel other than for an excepted machine, or
(b)be taken into any vehicle, vessel, machine or appliance, other than an excepted machine, as fuel,”;
(b)for subsection (2A) substitute—
“(2A)But subsection (2) does not apply in relation to fuel used or taken in as mentioned in section 14E (private pleasure craft).”
Commencement Information
I1Sch. 11 para. 2 in force at 1.4.2022, see s. 76(2)
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