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Section 14C Restrictions on use of rebated biodiesel and bioblendF1

United Kingdom

(1)

Rebated biodiesel or bioblend must not be—

(a)

used as fuel F2other than for an excepted machine,

(b)

used as an additive or extender in any substance F3other than a substance used as fuel for an excepted machine, F4... F5or

(F6c)

taken into the fuel supply of any engine that is not the engine of an excepted machine as fuel or as an additive or extender in any substance used as fuel, or

(F7d)

(in the case of rebated biodiesel) used as fuel for propelling private pleasure craft or as an additive or extender in any substance so used.

(2)

Rebated bioblend that was produced by mixing kerosene and biodiesel must not be—

(a)

used as F8mentioned in section 13AA(1),

(b)

used as an additive or extender in any substance so used, or

(c)

taken into the fuel supply of F9an engine used as mentioned in section 13AA(1).

(3)

Subsections (1) and (2) do not apply to a quantity of biodiesel or bioblend if the amount specified in subsection (4) has been paid to the Commissioners, in accordance with regulations, in respect of it.

(4)

The amount is—

Q×R

where—

Q is the quantity (in litres) of the biodiesel or bioblend, and

R is the rate of the rebate under section 14A or 14B at the time of payment.

F10(4A)

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

(5)

In subsection (3) “regulations” means regulations under section 24(1) made for the purposes of this section.

Annotations

Textual amendments

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. 14C(1)(a) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 12(2)(a)

F3

Words in s. 14C(1)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 12(2)(b)

F4

Word in s. 14C(1)(b) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 14(2)(a), 21

F5

Word in s. 14C(1)(b) inserted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 7(2)(a), 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

F6

S. 14C(1)(c) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 12(2)(c), (5)

F7

S. 14C(1)(d) omitted (1.10.2021 for N.I.) by virtue of Finance Act 2020 (c. 14), Sch. 11 paras. 7(2)(c), 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

F8

Words in s. 14C(2)(a) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 12(3)(a)

F9

Words in s. 14C(2)(c) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 12(3)(b)

F10

S. 14C(4A) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 12(4)