[14B Rebate on bioblend used [as fuel for excepted machines]]

[14B  Rebate on bioblend used [as fuel for excepted machines]]

[(1)     This section applies if, on the delivery for home use of bioblend on which duty under section 6AB is charged—

(a)     it is intended that the bioblend will not be—

(i)     used as fuel [other than for an excepted machine], or

(ii)     used as an additive or extender

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