SCHEDULE 5 Fuel Duty: Biodiesel and Bioblend
Finance Act 2008 (2008 c 9) | Legislation

SCHEDULE 5 Fuel Duty: Biodiesel and Bioblend

Section 14

1

HODA 1979 is amended as follows.

2

(1)     Section 1 (hydrocarbon oil) is amended as follows.

(2)     In subsection (1), for “Subsections (2) to (7) below†substitute “The following provisionsâ€.

(3)     After subsection (7) insert—

“(8)     “Kerosene†means heavy oil of which more than 50% by volume distils at a temperature of 240oC or less.â€

3

(1)     Section 2A (power to amend definitions) is amended as follows.

(2)     In subsection (1), for paragraphs (a) to (e) substitute—

“(a)     biodiesel;

(b)     bioethanol;

(c)     unleaded petrol.â€

(3)     Omit subsections (1A) and (1B).

4

In section 6AA (excise duty on biodiesel), after subsection (3) insert—

“(4)     See section 14A (biodiesel used other than as fuel for road vehicles) for rebates on duty charged under this section.â€

5

In section 6AB (excise duty on bioblend), for subsections (3) and (4) substitute—

“(3)     The rate per litre of duty under this section on any bioblend is the sum of—

(a)     HO% of the rate per litre of duty under section 6 in the case of heavy oil, and

(b)     BD% of the rate per litre of duty under section

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