The dutiable commodities
F12AA Biodiesel
(1)
In this Act “biodiesel” means diesel quality liquid fuel—
(a)
that is produced from biomass or waste cooking oil,
(b)
the ester content of which is not less than 96.5% by weight, and
(c)
the sulphur content of which does not exceed 0.005% by weight or is nil.
(2)
In subsection (1)—
(a)
“diesel quality” means capable of being used for the same purposes as heavy oil;
(b)
“liquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;
(c)
“biomass” means vegetable and animal substances constituting the biodegradable fraction of—
(i)
products, wastes and residues from agriculture, forestry and related activities, or
(ii)
industrial and municipal waste.