The dutiable commodities

Bioethanol
2AB
1
In this Act “
bioethanol
” means a liquid fuel—
a
consisting of ethanol produced from biomass, and
b
capable of being used for the same purposes as light oil.
2
In subsection (1)—
a
“
liquid
” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and
b
“
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.
3
A substance shall be treated as falling within subsection (1)(a) if it—
a
is denatured alcohol for the purposes of section 5 of the Finance Act 1995 (c. 4), and
b
would fall within subsection (1)(a) above (without reliance on this subsection) but for the presence of a component introduced—
i
for the purpose of rendering the substance denatured alcohol, and
ii
in the minimum proportion necessary for that purpose.
S. 2AB inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(1)(10)