{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-21/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-21/paragraph-6.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/21/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Section 13 (penalties for contravention of section 12) is amended as follows.\n(2) In subsection (1)—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) in paragraph (b)—\n(i) for “road vehicle” substitute “ vehicle, vessel, machine or appliance ”;\n(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In subsection (1A)—\n(a) in the words before paragraph (a)—\n(i) for “road vehicle” substitute “ vehicle, vessel, machine or appliance ”;\n(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) in paragraph (a), for “road vehicle” substitute “ vehicle, vessel, machine or appliance ”.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) In subsection (6)—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) in paragraph (b), for the words from “a vehicle” to the end substitute “ a vehicle, vessel, machine or appliance at a time when it is an excepted machine and remaining in that vehicle, vessel, machine or appliance as part of its fuel supply at a later time when it ceases to be an excepted machine ”.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 21 para. 6(2)(a) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 21 para. 6(2)(b)(ii) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(c)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 21 para. 6(3)(a)(ii) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(d)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 21 para. 6(4) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(e)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 21 para. 6(5) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(f)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 21 para. 6(6) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(g)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 21 para. 6(7)(a) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(h)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6",
    "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."
}