Section 14A Rebate on biodiesel used as fuel for excepted machinesF1 F8

United Kingdom

(1)

This section applies if, at the excise duty point, it is intended that biodiesel on which duty under section 6AA is charged will not be—

(a)

used as fuel F2other than for an excepted machine, F3...

F4(aa)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

used as an additive or extender in any substance F5other than a substance used as fuel for an excepted machine.

(2)

A rebate of duty is to be allowed on the biodiesel at a rate of F6£0.1114 a litre less than the rate of duty under section 6AA.

(3)

In this section “the excise duty point” has the same meaning as in section 1 of the Finance (No.2) Act 1992.

F7(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Ss. 14A-14D inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 13, 26(b)
F2: Words in s. 14A(1)(a) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(3)(a)
F3: Word in s. 14A(1)(a) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 13(2)(a), 21
F4: S. 14A(1)(aa) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(3)(b)
F5: Words in s. 14A(1)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(3)(c)
F6: Word in s. 14A(2) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(6)(8)
F7: S. 14A(4) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(4)
F8: Words in s. 14A cross-heading substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(2)