Sch. 11 para. 4 in force at 1.4.2022, see s. 76(2)
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— as it extended to Northern Ireland before 1 October 2021, or as it extends to any other part of the United Kingdom at any time.