# Finance Act 2021, Paragraph 16


(1) Section 19 (fuel used in fishing boats etc) is amended as follows.
(2) In the heading, for “fishing boats” substitute “ lifeboats ”.
(3) In subsection (3), omit “less any rebate allowed in respect of the duty”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-21/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.