SCHEDULE 11 Private Pleasure Craft
Finance Act 2020 (2020 c 14) | Legislation

SCHEDULE 11 Private Pleasure Craft

Section 89

Amendments of HODA 1979

1

HODA 1979 is amended as follows.

2

In section 6AB(4A) after “vehicles†insert “etcâ€.

3

(1)     Section 12 is amended as follows.

(2)     In subsection (1) after “vehicle†insert “or as fuel for propelling a private pleasure craftâ€.

(3)     After subsection (2) insert—

“(2A)     For provision relating to private pleasure craft that corresponds to subsection (2), and for the meaning of “private pleasure craftâ€, see section 14E.â€

(4)     In the heading at the end insert “etcâ€.

4

In section 13ZB(5), in paragraph (b) of the definition of “prohibited use†after “vehicle†insert “or as fuel for a private pleasure craftâ€.

5

In section 14A for subsection (4) substitute—

“(4)     For the meaning of “private pleasure craftâ€, see section 14E.â€

6

(1)     Section 14B is amended as follows.

(2)     In subsection (1)(a)—

(a)     at the end of sub-paragraph (i) (but before the “orâ€) insert—

“(ia)     used as fuel for propelling a private pleasure craft,â€;

(b)     in sub-paragraph (ii) for “so used†substitute “used as mentioned in sub-paragraph (i) or (ia)â€.

(3)     In the heading at the end insert “etcâ€.

7

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