Section 12 Rebate not allowed on fuel other than for excepted machines.F9

If, on the delivery of heavy oil for home use, it is intended to use the oil as fuel F1other than for an excepted machine, a declaration shall be made to that effect in the entry for home use and thereupon no rebate F2under section 11 above shall be allowed in respect of that oil.

No heavy oil on whose delivery for home use rebate has been allowed F3(whether under F4section 11 above or F5section 13ZA or 13AA(1) below) shall—

unless an amount equal to the amount for the time being allowable in respect of rebate on like oil has been paid to the Commissioners in accordance with regulations made under section 24(1) below for the purposes of this section.

But subsection (2) does not apply in relation to fuel used or taken in as mentioned in section 14E (private pleasure craft).

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