{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-5/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-5/paragraph-5.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/5/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In section 6AB (excise duty on bioblend), for subsections (3) and (4) substitute—\n“(3) The rate per litre of duty under this section on any bioblend is the sum of—\n(a) HO% of the rate per litre of duty under section 6 in the case of heavy oil, and\n(b) BD% of the rate per litre of duty under section 6AA.\n(4) In subsection (3)—\n“HO%” means the percentage of the bioblend that is heavy oil, and\n“BD%” means the percentage of the bioblend that is biodiesel,\nwhere the percentages are by volume to the nearest 0.001%.\n(4A) See section 14B (bioblend used other than as fuel for road vehicles) for rebates on duty charged under this section.”",
  "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/5",
    "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."
}