{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-11/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-11/paragraph-5.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/11/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In section 14F as it extends to England and Wales and Scotland, after subsection (5) insert—\n“(6) Rebated heavy oil or bioblend is liable to forfeiture if—\n(a) it is in the fuel supply of an engine provided for propelling a vessel that is being used as a private pleasure craft, and\n(b) its use would be in contravention of section 14E(2).”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 11 para. 5 in force at 1.4.2022, see s. 76(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/11/paragraph/5",
    "retrieved_at": "2026-10-29T08:57:50.927298+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."
}