2A

“Biobutanol” means a liquid consisting of butanol produced wholly from biomass and capable of being used for the same purposes as light oil.

5A

“Light oil” has the same meaning as in the 1979 Act3.

b

within paragraph (13), and

10A

“Renewable diesel” means heavy oil—

a

which is produced wholly from biomass or waste cooking oil or a combination of biomass and waste cooking oil,

b

the ester content of which does not exceed 0.0005% by weight or is nil, and

c

the sulphur content of which does not exceed 0.005% by weight or is nil.

13

Hydrocarbon oil is within this paragraph if it is—

a

in the case of hydrocarbon oil supplied at or for delivery to places in the United Kingdom during the obligation period beginning on 15th April 2008, chargeable to the duty of excise on hydrocarbon oil under section 6 of the 1979 Act4, or

b

in the case of hydrocarbon oil supplied at or for delivery to places in the United Kingdom during the obligation period beginning on 15th April 2009 or any subsequent obligation period, of one of the descriptions set out in paragraph (14).

14

For the purposes of paragraph (13)(b) the descriptions are—

a

hydrocarbon oil which is chargeable to the duty of excise on hydrocarbon oil under section 6 of the 1979 Act, other than the renewable diesel component in hydrocarbon oil comprising a mixture of heavy oil which is not renewable diesel and heavy oil which is renewable diesel;

b

the heavy oil component in bioblend, where a duty of excise is chargeable in relation to that bioblend under the 1979 Act5, other than any renewable diesel component which is included in the heavy oil component; or

c

the hydrocarbon oil component in bioethanol blend, where a duty of excise is chargeable in relation to that bioethanol blend under the 1979 Act6.