The dutiable commoditiesU.K.

[F12AA BiodieselU.K.

(1)In this Act “biodiesel” means diesel quality liquid fuel—

(a)that is produced from biomass or waste cooking oil,

(b)the ester content of which is not less than 96.5% by weight, and

(c)the sulphur content of which does not exceed 0.005% by weight or is nil.

(2)In subsection (1)—

(a)diesel quality” means capable of being used for the same purposes as heavy oil;

(b)liquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;

(c)biomass” means vegetable and animal substances constituting the biodegradable fraction of—

(i)products, wastes and residues from agriculture, forestry and related activities, or

(ii)industrial and municipal waste.]

Textual Amendments

F1S. 2AA inserted (24.7.2002) by 2002 c. 23, s. 5(2)