SCHEDULES
SCHEDULE 21

Restriction of use of rebated diesel and biofuels
20
1
Section 27 (interpretation) is amended as follows.
2
In subsection (1)—
a
after the definition of “controlled oil” insert—
“excepted machine” means a vehicle, vessel, machine or appliance that is of a description given in Schedule 1A;
;
b
omit the definition of “excepted vehicle”;
c
in the definition of “road vehicle” for “excepted vehicle” substitute “ vehicle that is an excepted machine ”.
3
In subsection (1ZA)—
a
in the words before paragraph (a), after “vehicle” insert “ , vessel, machine or appliance ”;
b
in paragraph (a), after “vehicle” insert “ or vessel, or, as the case may be, for powering the machine or appliance ”;
c
at the end of paragraph (a) (but before the “or” at the end of that paragraph) insert—
aa
in relation to an appliance that contains a furnace or boiler for use in a heating system, that furnace or boiler,
;
d
for paragraph (b) substitute—
b
an engine, furnace or boiler which draws fuel from the same supply as an engine or, as the case may be, furnace or boiler, within paragraph (a) or (aa).
4
In subsection (1ZB)—
a
after “into a vehicle” insert “ , vessel, machine or appliance ”;
b
after “into the vehicle” insert “ , vessel, machine or appliance ”;
c
the words from “from which the engine” to the end become paragraph (a);
d
in that paragraph, after “propelling the vehicle” insert “ or vessel or, as the case may be, for powering the machine or appliance, ”;
e
after that paragraph insert
, or
b
in relation to an appliance that contains a furnace or boiler for use in a heating system, from which the furnace or boiler draws fuel.
5
In subsection (1ZC)—
a
in the words before paragraph (a)—
i
after “vehicle” insert “ , vessel, machine or appliance, ”;
ii
after “engine” insert “ , furnace or boiler ”;
b
in paragraph (a), for “or engine” substitute “ , vessel, machine or appliance, or of the engine, furnace or boiler ”;
c
in paragraph (b), for “or engine” substitute “ , vessel, machine or appliance, or of the engine, furnace or boiler ”.
6
In subsection (1ZD)—
a
omit “appliances and”;
b
after “vehicles” insert “ , vessels, machines or appliances ”.