# Finance Act 2021, Paragraph 6

Status: prospective

(1) Section 13 (penalties for contravention of section 12) is amended as follows.
(2) In subsection (1)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) in paragraph (b)—
(i) for “road vehicle” substitute “ vehicle, vessel, machine or appliance ”;
(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In subsection (1A)—
(a) in the words before paragraph (a)—
(i) for “road vehicle” substitute “ vehicle, vessel, machine or appliance ”;
(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) in paragraph (a), for “road vehicle” substitute “ vehicle, vessel, machine or appliance ”.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) In subsection (6)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/21/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-21/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.