Part 2 Heavy Oil Used for Heating or as Fuel for Certain Engines
Finance Act 2008 (2008 c 9) | Legislation

Part 2 Heavy Oil Used for Heating or as Fuel for Certain Engines

Amendments of HODA 1979

24

HODA 1979 is amended as follows.

25

In section 11(1) (rebate on heavy oil), for “13, 13AA and 13AB below†substitute “12(1), 13ZA and 13AA(1)â€.

26

In section 12(2) (rebated heavy oil not to be used as fuel for road vehicles), after “above or†insert “section 13ZA orâ€.

27

In the heading of section 13 (penalties for misuse of rebated heavy oil), for “misuse of rebated heavy oil†substitute “contravention of section 12â€.

28

After that section insert—

“13ZA Rebate on certain heavy oil used for heating etc

(1)     This section applies if, on the delivery of heavy oil (other than kerosene) upon which rebate

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