{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-21/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-21/paragraph-13.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/21/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Section 14D (penalties for misuse of rebated biodiesel or bioblend) is amended as follows.\n(2) In subsection (1)—\n(a) in the words before paragraph (a), for “a road vehicle” substitute “ a fuel supply ”;\n(b) in paragraph (b), for “vehicle” substitute “ fuel supply ”.\n(3) In subsection (2)(b), for “vehicle or the fuel supply of an engine” substitute “ fuel supply ”.\n(4) In subsection (3)(b), for “vehicle or the fuel supply of an engine” substitute “ fuel supply ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/13",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
}