10. In the Hydrocarbon Oil and Bioblend (Private Pleasure-flying and Private Pleasure Craft) (Payment of Rebate etc.) Regulations 2008(1) after regulation 10 insert—
11.—(1) This Part does not apply in relation to fuel supplied for use in private pleasure craft in Northern Ireland on or after 1st October 2021.
(2) References to Northern Ireland do not include any of the territorial sea of the United Kingdom that is adjacent to Northern Ireland. ”.