In section 20AAA (mixing of rebated oil), in subsection (4)(a), for “for a road vehicle” substitute “ other than for an excepted machine ”.

If paragraph 10 of Schedule 11 to FA 2020 has come into force in relation to any part of the United Kingdom before this Schedule comes into force then, in relation to that part, in sub-paragraph (1) of this paragraph, after “vehicle” insert “ or as fuel for propelling a private pleasure craft ”.