Part 1 Amendments to HODA 1979
Finance Act 2022 (2022 c 3) | Legislation

SCHEDULE 11 Restriction of Use of Rebated Diesel and Biofuels

Section 76

Part 1 Amendments to HODA 1979

1

HODA 1979 is amended as follows.

2

In section 12 (rebate not allowed on fuel for road vehicles)—

(a)     in subsection (2), for paragraphs (a) and (b) substitute—

“(a)     be used as fuel other than for an excepted machine, or

(b)     be taken into any vehicle, vessel, machine or appliance, other than an excepted machine, as fuel,â€;

(b)     for subsection (2A) substitute—

“(2A)     But subsection (2) does not apply in relation to fuel used or taken in as mentioned in section 14E (private pleasure craft).â€

3

In section 13 (penalties for contravention of section 12)—

(a)     in subsection (4), for “road vehicle†substitute “vehicle, vessel, machine or applianceâ€;

(b)     in subsection (6), in paragraph (a), for “road vehicle as mentioned in†substitute “vehicle, vessel, machine or appliance, other than an excepted machine, in contravention ofâ€.

4

In section 14E as it extends to Northern Ireland (restrictions on use of certain fuel for private pleasure craft), after subsection

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

A married but non-cohabiting couple are looking to extend their leave under Tier 2 (General). They have

A married but non-cohabiting couple are looking to extend their leave under Tier 2 (General). They have not been living at the same address in the UK since 2017 but are in a genuine relationship. What effect will this have on their extension application?Immigration Rules, Part 8, para 319C sets out

LEXISNEXIS

Notice of assignment

notice of [assignment OR transfer]To: [insert name of landlord][of [insert address] OR whose registered office is at [insert address] Company number [insert number]][and][To: [insert name of head landlord]][of [insert address] OR whose registered office is at [insert address] Company number [insert

LEXISNEXIS

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)FORTHCOMING CHANGE: The Society of Trust and Estate Practitioners (STEP) is currently reviewing and revising the STEP Standard provisions and intends to release the 3rd edition later in 2021.Trustees' powersAs trusts can

LEXISNEXIS

Indirect effect of EU law

Indirect effect of EU lawWhat is indirect effect of EU law?The doctrine of indirect effect, or consistent interpretation, is a duty that national courts have, as part of the Member State responsible for fulfilment of EU obligations, to interpret national law in light of EU law, especially with