[13AC Use of rebated kerosene for private pleasure-flying]

[13AC  Use of rebated kerosene for private pleasure-flying]

[(1)     This section applies in respect of kerosene upon which a rebate under section 11(1)(c) has been allowed.

(2)     The kerosene must not be used as fuel for private pleasure-flying.

(3)     If, on the supply of a quantity of the kerosene to a person, the person makes a relevant declaration to the supplier—

(a)     subsection (2) does not apply in relation to that kerosene, and

(b)     the person must pay, in accordance with regulations, the amount specified in subsection (4) to the

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