Finance Act 2008

Commencement etcU.K.

21U.K.The amendments made by this Part of this Schedule come into force on 1 November 2008.

22U.K.But section 13AC(2) of HODA 1979 does not apply to kerosene upon which a rebate under section 11(1)(c) of that Act was allowed before that date if it was supplied for use as fuel for an aircraft before that date.

23U.K.And section 14E(2) of that Act does not apply to heavy oil or bioblend upon which a rebate was allowed before that date if it was supplied for use as fuel for a craft before that date.