{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-5/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-5/paragraph-20.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/5/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "(1) Section 24 (control of duty-free and rebated oil) is amended as follows.\n(2) In subsection (1), for the words from “section 11,” to “section 14(1),” substitute “ any of sections 11 to 14C, ”.\n(3) In subsection (2)—\n(a) for the words from the beginning to “above” substitute “ The regulations ”, and\n(b) for the words from “subsection (2)” to the end substitute “ section 12(2), 13AA(3) or 14C(3) are to be effective for the purposes of those provisions. ”\n(4) In subsection (3)—\n(a) after “hydrocarbon oil” insert “ , biodiesel or bioblend ”, and\n(b) in paragraph (b), for “or rebated light oil” substitute “ , rebated light oil, rebated biodiesel or rebated bioblend ”.\n(5) In subsection (4A)(a), after “oil” insert “ , biodiesel or bioblend ”.\n(6) In subsection (5), after “oil” insert “ , biodiesel or bioblend ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/5/paragraph/20",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}