SCHEDULES
SCHEDULE 5Fuel duty: biodiesel and bioblend
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1
Section 1 (hydrocarbon oil) is amended as follows.
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In subsection (1), for “Subsections (2) to (7) below” substitute “The following provisions”.
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After subsection (7) insert—
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“Kerosene” means heavy oil of which more than 50% by volume distils at a temperature of 240oC or less.