11.—(1) For the purposes of the Hydrocarbon Oil Duties (Relief for Electricity Generation) Regulations 2005 (“the reliefs regulations”)—
(a)heavy oil to which paragraph (2) applies is to be treated as if it were qualifying oil; and
(b)bioblend to which paragraph (3) applies is to be treated as if it were qualifying bioblend.
(2) This paragraph applies to heavy oil charged with a duty of excise under section 6(1) of the Act on whose delivery for home use a rebate has been allowed under section 11(1), 13ZA or 13AA of the Act that—
(a)was obtained before 11th June 2021 by the person who used it; or
(b)was—
(i)obtained on or after 11th June 2021 by the person who used it; and
(ii)before 1st April 2022, taken into a machine for one of the purposes specified in regulation 3(1) of the reliefs regulations.
(3) This paragraph applies to bioblend charged with a duty of excise under section 6AB of the Act on whose delivery for home use a rebate has been allowed under section 14B of the Act that—
(a)was obtained before 11th June 2021 by the person who used it; or
(b)was—
(i)obtained on or after 11th June 2021 by the person who used it; and
(ii)before 1st April 2022, taken into a machine for one of the purposes specified in regulation 3(1) of the reliefs regulations.
(4) Where paragraph (2) or (3) applies, the reliefs regulations apply as if Schedule 2 were not substituted by regulation 8(3) of these Regulations.