# Finance Act 2020, Paragraph 11


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.”

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/11/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-11/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.