Schedule 2 Hydrocarbon oil duties: minor and consequential amendments relating to biodiesel
- 1Introduction
- 2Biodiesel and bioblend not to be treated as fuel substitute
- 3Exclusion of bioblend from rebates on heavy oil
- 4Repayment of duty in case of biodiesel used otherwise than as road fuel
- 5Mixing biodiesel and rebated heavy oil
- 6Interpretation
- 7Provision in relation to bioblend corresponding to that made by section 6 of the Finance Act 1998 in relation to section 6 of the Hydrocarbon Oil Duties Act 1979