SCHEDULE 2 Hydrocarbon Oil Duties: Minor and Consequential Amendments Relating to Biodiesel
Finance Act 2002 (2002 c 23) | Legislation

SCHEDULE 2 Hydrocarbon Oil Duties: Minor and Consequential Amendments Relating to Biodiesel

Section 5

Introduction

1

The Hydrocarbon Oil Duties Act 1979 (c 5) is amended as follows.

Biodiesel and bioblend not to be treated as fuel substitute

2

In section 6A(1) (fuel substitutes: charge of duty) after “which is not hydrocarbon oil†insert “, biodiesel or bioblendâ€.

Exclusion of bioblend from rebates on heavy oil

3

In section 11 (rebate on heavy oil), after subsection (5) insert—

“(6)     No rebate shall be allowed under this section in respect of bioblend.â€.

.Ìý.Ìý.

4

.Ìý.Ìý.

Mixing biodiesel and rebated heavy oil

5

(1)     In section 20AAA (mixing of rebated oil), after subsection (2A) insert—

“(2B)     Where a mixture is produced in contravention of Part 2B of Schedule 2A to this Act, a duty of excise shall be charged on the mixture.â€.

(2)

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