Valid from 01/10/1996
(1)If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for—
(a)an engine provided for propelling an excepted vehicle, or
(b)an engine which is used neither for propelling a vehicle nor for heating,
a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for rebated gas oil which is then in force, instead of at the rate then in force under section 11(1)(c) above.
(2)Subject to subsection (3) below, no kerosene on whose delivery for home use a rebate at the rate given by section 11(1)(c) above has been allowed shall—
(a)be used as fuel for an engine provided for propelling an excepted vehicle;
(b)be used as fuel for an engine which is used neither for propelling a vehicle nor for heating; or
(c)be taken into the fuel supply of an engine falling within paragraph (a) or (b) above.
(3)Subsection (2) above does not apply to any quantity of kerosene in respect of which there has been paid to the Commissioners an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the payment.
(4)A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.
(5)For the purposes of this section and section 13AB below—
“excepted vehicle” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act; and
“kerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature of 240°C or less.
(6)For the purposes of this section and section 13AB below the rate for rebated gas oil which is in force at any time is the rate of duty which at that time is in force under section 6(1) above in the case of heavy oil as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.]