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Finance Act 2012

Details of the Section

2.Subsection (1) introduces a new section 14E(7A) into HODA to provide that a relevant declaration must include an acknowledgement that any restrictions and prohibitions under the national laws of another Member State on the use of heavy oil or bioblend as fuel for propelling private pleasure craft outside UK waters are not affected by the UK provisions. “United Kingdom waters” is defined by reference to the meaning given in section 1(1) of the Customs and Excise Management Act 1979.

3.Subsection (2) provides for the changes to have effect in relation to supplies made on or after 1 April 2012.

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