[6AB Excise duty on blends of biodiesel and heavy oils]

[6AB  Excise duty on blends of biodiesel and heavy oils]

[(1)     A duty of excise shall be charged on bioblend—

(a)     imported into the United Kingdom, or

(b)     produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioblend chargeable with duty under paragraph (a) above.

This is subject to subsection (6) below.

(2)     In this Act “bioblend”

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