{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-21/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-21/paragraph-2.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/21/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In section 6AA (excise duty on biodiesels), in subsection (2)—\n(a) after paragraph (a) insert—\n“(aa) for heating,”;\n(b) in paragraph (b), for “so used” substitute “ used as mentioned in paragraph (a) or (aa) ”.",
  "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/2",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}