[6AE Excise duty on blends of bioethanol and hydrocarbon oil]

[6AE  Excise duty on blends of bioethanol and hydrocarbon oil]

[(1)     A duty of excise shall be charged on bioethanol blend—

(a)     imported into the United Kingdom, or

(b)     produced in the United Kingdom and delivered for home use from a refinery or other premises

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