# Hydrocarbon Oil Duties Act 1979, Section 14A: Rebate on biodiesel used as fuel for excepted machines

Extent: E+W+S+N.I.

(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 other than for an excepted machine, ...
(aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) used as an additive or extender in any substance other 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 £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.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1979/5/section/14A (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-14A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.