SCHEDULES

SCHEDULE 5Fuel duty: biodiesel and bioblend

2(1)Section 1 (hydrocarbon oil) is amended as follows.

(2)In subsection (1), for “Subsections (2) to (7) below” substitute “The following provisions”.

(3)After subsection (7) insert—

(8)“Kerosene” means heavy oil of which more than 50% by volume distils at a temperature of 240oC or less.