Section 26 Rebate on heavy oil and certain bioblends used for heating

In Schedule 1A to HODA 1979 (excepted machines), in paragraph 8, in sub-paragraph (1)(e), for the words from “kerosene” to the end substitute “for fuel—

(i)

heavy oil other than gas oil, or

(ii)

bioblend other than bioblend that is a mixture of biodiesel and gas oil.