{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-21/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-21/paragraph-8.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/21/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Section 13AA (restrictions on use of rebated kerosene) is amended as follows.\n(2) In subsection (1), for paragraphs (a) and (b) substitute “ an excepted machine other than an excepted machine used for heating ”.\n(3) In subsection (2), for paragraphs (a), (b) and (c) substitute—\n“(a) be used as fuel for an excepted machine other than an excepted machine used for heating, or\n(b) be taken into the fuel supply of an excepted machine other than an excepted machine used for heating.”",
  "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/8",
    "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."
}