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Part 8 U.K.Miscellaneous

Other environmental taxes and dutiesU.K.

121Hydrocarbon oil duties: minor amendmentsU.K.

(1)HODA 1979 is amended as follows.

(2)In section 11(1) (rebate on heavy oil), omit “12”.

(3)In section 14D(2) (civil penalty for supplying biodiesel or bioblend intending that it will be put to prohibited use), for “intending” substitute “ having reason to believe ”.

(4)The amendment made by subsection (3) has effect in relation to supplies on or after the day on which this Act is passed.