{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-21/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-21/paragraph-19.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/21/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) Section 24A (penalties for misuse of marked oil) is amended as follows.\n(2) In subsection (1), for “a road vehicle” substitute “ other than for an excepted machine ”.\n(3) In subsection (3), for “for road vehicles or for road vehicles of a particular description” substitute “ other than for excepted machines ”.\n(4) In subsection (7) for the words from “road vehicle” to “the vehicle” substitute “ vehicle, vessel, machine or appliance other than an excepted machine ”.",
  "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/19",
    "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."
}