Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 6 U.K. Aircraft and boat fuel, heating oil and fuel used for certain engines

Part 1 U.K. Fuel used in aircraft and boats

Fuel for private pleasure craft U.K.

14 (1) Section 14C (restrictions on use of rebated biodiesel and bioblend) is amended as follows. U.K.

(2) In subsection (1)—

(a) omit the “or” at the end of paragraph (b), and

(b) after paragraph (c) insert “, or

(d) (in the case of rebated biodiesel) used as fuel for propelling private pleasure craft or as an additive or extender in any substance so used.”

(3) After subsection (4) insert—

“(4A) In subsection (1) “private pleasure craft” has the same meaning as in section 14E.”