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Finance Act 2022
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There are currently no known outstanding effects for the Finance Act 2022, Paragraph 4.
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4U.K.In section 14E as it extends to Northern Ireland (restrictions on use of certain fuel for private pleasure craft), after subsection (1) insert—
“(1A)Subsection (1) does not apply in relation to the use of rebated heavy oil or bioblend in a private pleasure craft in Northern Ireland where there is a declaration, in relation to the oil or bioblend, in accordance with subsection (3) of this section—
(a)as it extended to Northern Ireland before 1 October 2021, or
(b)as it extends to any other part of the United Kingdom at any time.”
Commencement Information
I1Sch. 11 para. 4 in force at 1.4.2022, see s. 76(2)
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