Section 14C — Finance Act 2008: Restrictions on use of rebated biodiesel and bioblend

Restrictions on use of rebated biodiesel and bioblend 14C 1 Rebated biodiesel or bioblend must not be—

a used as fuel for a road vehicle, b used as an additive or extender in any substance so used, or c taken into a road vehicle as fuel or as an additive or extender in any substance used as fuel.

2 Rebated bioblend that was produced by mixing kerosene and biodiesel must not be—

a used as fuel for an engine within paragraph (a) or (b) of section 13AA(1),

b used as an additive or extender in any substance so used, or c taken into the fuel supply of such an engine.

3 Subsections (1) and (2) do not apply to a quantity of biodiesel or bioblend if the amount specified in subsection (4) has been paid to the Commissioners, in accordance with regulations, in respect of it.

4 The amount is— Q × R where— Q is the quantity (in litres) of the biodiesel or bioblend, and R is the rate of the rebate under section 14A or 14B at the time of payment.

5 In subsection (3) “ regulations ” means regulations under section 24(1) made for the purposes of this section.