Finance Act 2012 Explanatory Notes

Summary

1.Section 189 amends the Hydrocarbon Oils Duties Act 1979 (HODA). It provides for the declaration made by a person when purchasing heavy oil or bioblend for use as fuel for propelling a private pleasure craft to include an acknowledgement that any restrictions and prohibitions under the national laws of other Member States on the use of such fuel outside United Kingdom waters are not affected.

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