Paragraph 11 I1

In section 24 (control of use of duty-free and rebated oil) after subsection (3) insert—

“(3A)

Subsection (3) does not apply to heavy oil, biodiesel or bioblend used for propelling a private pleasure craft if it is proved to the satisfaction of the Commissioners that the heavy oil, biodiesel or bioblend was taken into the vessel in accordance with the laws of the place where it was taken in.”