6(1)Section 14E (rebated heavy oil and bioblend: private pleasure craft) is amended as follows.
(2)Omit subsection (7A).
(3)After that subsection insert—
“(7B)In this section “private pleasure craft” means any aircraft or vessel used otherwise than for commercial purposes by—
(a)the owner of the aircraft or vessel, or
(b)any other person entitled to use it.
(7C)For the purposes of subsection (7B), the cases in which an aircraft or vessel is to be regarded as used for commercial purposes include any case where—
(a)consideration is provided by any person for the use of the aircraft or vessel (whether for the carriage of passengers or goods or for the supply of services or otherwise), or
(b)the aircraft or vessel is used for the purposes of any public authority.
(7D)Regulations may provide for other cases in which any aircraft or vessel is treated as being, or not being, a private pleasure craft for the purposes of this section.”
(4)In subsection (8), omit the definition of “private pleasure craft”.
(5)In consequence of the amendment made by sub-paragraph (2), omit section 189 of the Finance Act 2012.