22(1)Section 27 (interpretation) is amended as follows.
(2)In subsection (1)—
(a)in the definition of “controlled oil”, after “13AA” insert “or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B”,
(b)after that definition insert—
““excepted vehicle” means a vehicle that is an excepted vehicle within the meaning of Schedule 1;”,
(c)after the definition of “hydrocarbon oil” insert—
““kerosene” has the meaning given by section 1(8);”,
(d)in the definition of “rebate”, after “14” insert “, 14A, 14B”, and
(e)in the definition of “road vehicle”, for the words from “vehicle which” to the end substitute “excepted vehicle;”.
(3)After that subsection insert—
“(1ZA)For the purposes of this Act, a substance is used as fuel for a vehicle if (and only if) it is used as fuel for—
(a)the engine provided for propelling the vehicle, or
(b)an engine which draws fuel from the same supply as that engine.
(1ZB)For those purposes, a substance is taken into a vehicle as fuel, or as an additive or extender in any fuel, if (and only if) it is taken into the vehicle as part of the supply from which the engine provided for propelling the vehicle draws fuel.
(1ZC)For those purposes, the following persons are liable for a substance being taken into a vehicle or into the fuel supply of an engine—
(a)the person who has charge of the vehicle or engine at the time the substance is taken in, and
(b)the owner of the vehicle or engine at that time (or, if another person is entitled to possession of it at that time, that other person).
(1ZD)Subsection (1ZC) applies in relation to appliances and storage tanks as it applies in relation to vehicles.”