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3.—(1) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to biodiesel and bioethanol—
(a)section 15(1) (drawback of duty on exportation etc.)(1);
(b)section 19(3) (fuel used in lifeboats etc.)(2);
(c)section 20AA(1)(a) (power to allow reliefs)
(d)section 21(2) (regulations with respect to hydrocarbon oil);
(e)paragraphs 3 and 11 of Schedule 3 (subjects for regulations);
(f)paragraphs 17 and 21 of Schedule 4 (subjects for regulations).
(2) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to bioblend and bioethanol blend—
(a)section 3 (hydrocarbon oil as an ingredient in imported goods);
(b)section 15(1) (drawback of duty on exportation etc.);
(c)section 19(3) (fuel used in lifeboats etc.);
(d)section 20(1)(a) and (3)(a) (contaminated oil)(3).
(3) The reference to the duty on hydrocarbon oil in section 15(1) of the Oil Act is to be construed as including reference to—
(a)biodiesel duty,
(b)the duty under section 6AB (bioblend) of the Oil Act(4),
(c)bioethanol duty, and
(d)the duty under section 6AE (bioethanol blend) of the Oil Act(5).
(4) The references to the duty on hydrocarbon oil in section 20AA(1)(a) of the Oil Act are to be construed as including references to biodiesel duty and bioethanol duty.
Section 15 was modified by section 12(3), and subsection (1) amended by section 12(7)(b), of the Finance Act 1993 (c. 34) and subsection (1) was amended by section 4 of the Finance Act 1999 (c. 16).
Section 19 was modified by section 12(3) of the Finance Act 1993 (c. 34) and amended by section 8(2)(b) of the Finance Act 1996 (c. 8). Subsection (3) was amended by section 6(4) of the Finance Act 1981.
Section 20 was substituted by paragraph 1 of Schedule 4 to the Finance Act 1985 (c. 54).
Section 6AB was inserted by section 5(4) of the Finance Act 2002 (c. 23).
Section 6AE was inserted by section 10(3) of the Finance Act 2004 (c. 12).
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