Part 2Other taxes

Miscellaneous VAT and excise measures

26Rebate on heavy oil and certain bioblends used for heating

In Schedule 1A to HODA 1979 (excepted machines), in paragraph 8, in sub-paragraph (1)(e), for the words from “kerosene” to the end substitute “for fuel—

i

heavy oil other than gas oil, or

ii

bioblend other than bioblend that is a mixture of biodiesel and gas oil.