319 Excepted machines etc
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Fuel duties

319  Excepted machines etc

(1)     HODA 1979 is amended as follows.

(2)     Schedule 1A (excepted machines able to use rebated diesel etc) is amended in accordance with subsections (3) and (4).

(3)     In paragraph 6 (vessels)—

(a)     in the heading, after “Vessels” insert “etc”;

(b)     after sub-paragraph (3) insert—

“(4)

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