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).