SCHEDULES
SCHEDULE 21

Restriction of use of rebated diesel and biofuels
5
1
In section 12 (rebate not allowed on fuel for road vehicles)—
a
in the heading, for “for road vehicles” substitute “ other than for excepted machines ”;
b
in subsection (1), for “for a road vehicle” substitute “ other than for an excepted machine ”;
c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
If paragraph 3 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—
a
in sub-paragraph (1)(a) of this paragraph, after “vehicles” insert “ etc ”;
b
in sub-paragraph (1)(b) of this paragraph, after “vehicle” insert “ or as fuel for propelling a private pleasure craft ”.
Sch. 21 para. 5(1)(c) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(a)