SCHEDULES

SCHEDULE 11Restriction of use of rebated diesel and biofuels

PART 1Amendments to HODA 1979

I17

In section 24A (penalties for misuse of marked oil)—

a

in subsection (1), omit the first “for”;

b

after subsection (8) insert—

9

This section does not apply in relation to marked oil—

a

the use of which is lawful in accordance with section 12 (rebate not allowed on fuel other than for excepted machines),

b

which, on or after 1 April 2022, is taken into a vehicle, vessel, machine or appliance that is not an excepted machine in accordance with the law of a place outside the United Kingdom, or

c

which is used or taken in as mentioned in section 14E (private pleasure craft).