Source: http://www.legislation.gov.uk/ukpga/2008/9/schedule/6
Timestamp: 2013-05-20 11:56:07
Document Index: 333581259

Matched Legal Cases: ['art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 1', 'art 2']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance Act 2008You are here:2008 c. 9SCHEDULE 6Table of ContentsContentMore ResourcesPrevious: ScheduleNext: SchedulePlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2008. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act modified by S.I. 2009/317 art. 3 Sch.Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 40A-40G inserted by 2009 c. 10 Sch. 22 para. 2s. 40A-42A repealed by 2010 c. 8 Sch. 8 para. 170 Sch. 10 Pt. 5s. 42A inserted by 2009 c. 10 Sch. 22 para. 5Commencement Orders yet to be applied to the Finance Act 2008:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing provisions within this Act into force:S.I. 2008/1925 art. 2 commences (2008 c. 9)S.I. 2008/1928 art. 2 commences (2008 c. 9)S.I. 2008/1929 art. 2 commences (2008 c. 9)S.I. 2008/1930 art. 2 commences (2008 c. 9)S.I. 2008/1933 art. 2 commences (2008 c. 9)S.I. 2008/1935 art. 2(1) commences (2008 c. 9)S.I. 2009/402 art. 2 commences (2008 c. 9)S.I. 2009/403 art. 2 commences (2008 c. 9)S.I. 2009/404 art. 2 commences (2008 c. 9)S.I. 2009/405 art. 2 commences (2008 c. 9)S.I. 2009/511 art. 2 commences (2008 c. 9)S.I. 2009/571 art. 2-5 commences (2008 c. 9)S.I. 2010/409 art. 2 commences (2008 c. 9)S.I. 2011/23 art. 2 commences (2008 c. 9)Commencement Orders bringing legislation that affects this Act into force:S.I. 2010/867 art. 2 commences (2009 c. 10)S.I. 2011/975 art. 2 commences (2010 c. 13)Section 16SCHEDULE 6E+W+S+N.I.Aircraft and boat fuel, heating oil and fuel used for certain engines Part 1 E+W+S+N.I.Fuel used in aircraft and boatsAviation gasolineE+W+S+N.I.1HODA 1979 is amended as follows.E+W+S+N.I.2In section 1 (hydrocarbon oil), after subsection (3C) insert—E+W+S+N.I.“(3D)“Aviation gasoline” means light oil which—
3In section 2A(1) (power to amend definitions), before paragraph (a) insert—E+W+S+N.I.“(za)aviation gasoline;”.
4(1)Section 6 (hydrocarbon oil: rates of duty) is amended as follows.E+W+S+N.I.(2)In subsection (1), for the words from the beginning to “below, there” substitute “ There ”.(3)Omit subsections (3) and (4).5In section 24(1) (control of use of duty-free and rebated oil), omit “section 6(3),”.E+W+S+N.I.6In section 27(1) (interpretation), in the definition of “aviation gasoline”, for “section 6(4) above” substitute “ section 1(3D) ”.E+W+S+N.I.7In Schedule 3 (regulations under section 21), omit paragraph 10A.E+W+S+N.I.8In consequence of the amendments made by paragraphs 2 to 7, omit—E+W+S+N.I.(a)in FA 1982, section 4(2), (3) and (7),(b)in FA 1990, section 3(5), and(c)in FA 1998, section 6(1)(a).Kerosene used for aviation (avtur)E+W+S+N.I.9HODA 1979 is amended as follows.E+W+S+N.I.10In the heading of section 13AB, for “misuse of kerosene” substitute “ contravention of section 13AA ”.E+W+S+N.I.11After that section insert—E+W+S+N.I.“13ACUse of rebated kerosene for private pleasure-flying(1)This section applies in respect of kerosene upon which a rebate under section 11(1)(c) has been allowed.
13ADPenalties for contravention of section 13AC(1)This section applies if a person—
Fuel for private pleasure craftE+W+S+N.I.12HODA 1979 is amended as follows.E+W+S+N.I.13(1)Section 14A (rebate on biodiesel used other than as fuel for road vehicles) is amended as follows.E+W+S+N.I.(2)In subsection (1)—(a)omit the “or” at the end of paragraph (a),(b)after that paragraph insert—“(aa)used as fuel for propelling private pleasure craft, or”, and
(c)in paragraph (b), for “so used” substitute “ used as mentioned in paragraph (a) or (aa) ”.(3)After subsection (3) insert—“(4)In this section “private pleasure craft” has the same meaning as in section 14E.”
(4)Accordingly, in the heading, insert at the end “ etc ”.14(1)Section 14C (restrictions on use of rebated biodiesel and bioblend) is amended as follows.E+W+S+N.I.(2)In subsection (1)—(a)omit the “or” at the end of paragraph (b), and(b)after paragraph (c) insert “, or (d)(in the case of rebated biodiesel) used as fuel for propelling private pleasure craft or as an additive or extender in any substance so used.”
(3)After subsection (4) insert—“(4A)In subsection (1) “private pleasure craft” has the same meaning as in section 14E.”
15After section 14D insert—E+W+S+N.I.“14ERebated heavy oil and bioblend: private pleasure craft(1)This section applies in respect of rebated heavy oil or bioblend.
14FPenalties for contravention of section 14E(1)This section applies if a person—
16In section 24(1) (control of use of duty-free and rebated oil), for “14C” substitute “ 14E ”.E+W+S+N.I.Consequential amendmentsE+W+S+N.I.17FA 1994 is amended as follows.E+W+S+N.I.18In section 12A(3)(c) (other assessment relating to excise duty matters)—E+W+S+N.I.(a)after “13AB,” insert “ 13AD, ”, and(b)after “14,” insert “ 14F, ”.19In section 12B(2)(f) (section 12A: supplementary provisions)—E+W+S+N.I.(a)after “13AB,” insert “ 13AD, ”, and(b)after “14” insert “ , 14F ”.20In section 14(1)(ba) (requirement for review of a decision)—E+W+S+N.I.(a)after “13AB,” insert “ 13AD, ”, and(b)after “14,” insert “ 14F, ”.Commencement etcE+W+S+N.I.21The amendments made by this Part of this Schedule come into force on 1 November 2008.E+W+S+N.I.22But section 13AC(2) of HODA 1979 does not apply to kerosene upon which a rebate under section 11(1)(c) of that Act was allowed before that date if it was supplied for use as fuel for an aircraft before that date.E+W+S+N.I.23And section 14E(2) of that Act does not apply to heavy oil or bioblend upon which a rebate was allowed before that date if it was supplied for use as fuel for a craft before that date.E+W+S+N.I. Part 2 E+W+S+N.I.Heavy oil used for heating or as fuel for certain enginesAmendments of HODA 1979E+W+S+N.I.24HODA 1979 is amended as follows.E+W+S+N.I.25In section 11(1) (rebate on heavy oil), for “13, 13AA and 13AB below” substitute “ 12(1), 13ZA and 13AA(1) ”.E+W+S+N.I.26In section 12(2) (rebated heavy oil not to be used as fuel for road vehicles), after “above or” insert “ section 13ZA or ”.E+W+S+N.I.27In the heading of section 13 (penalties for misuse of rebated heavy oil), for “misuse of rebated heavy oil” substitute “ contravention of section 12 ”.E+W+S+N.I.28After that section insert—E+W+S+N.I.“13ZARebate on certain heavy oil used for heating etc(1)This section applies if, on the delivery of heavy oil (other than kerosene) upon which rebate at the rate mentioned in section 11(1)(c) would otherwise be allowed, it is intended to use the heavy oil—
13ZBRestrictions on supply of certain heavy oil for heating etc(1)If a person supplies relevant heavy oil, having reason to believe that it will be put to a particular use that is a prohibited use—
(a)use for heating, or
(b)use as fuel for an engine (except where such use would amount to use as fuel for a road vehicle),
29In section 20AAA(6)(b) (mixing of rebated oil), before “13AA” insert “ 13ZA or ”.E+W+S+N.I.30In section 20AA(1) (power to allow reliefs), after “12(2)” (in both places) insert “ , 13ZB(2) ”.E+W+S+N.I.31In section 24(2) (control of use of duty-free and rebated oil), after “12(2),” insert “ 13ZB(2), ”.E+W+S+N.I.32In section 27(1) (interpretation), in the definition of “rebate”, after “11,” insert “ 13ZA, ”.E+W+S+N.I.Amendments of FA 1994E+W+S+N.I.33FA 1994 is amended as follows.E+W+S+N.I.34In section 12A(3)(c) (other assessment relating to excise duty matters), after “13,” insert “ 13ZB, ”.E+W+S+N.I.35In section 12B(2)(f) (section 12A: supplementary provisions), after “13,” insert “ 13ZB, ”.E+W+S+N.I.36In section 14(1)(ba) (requirement for review of a decision), after “13,” insert “ 13ZB, ”.E+W+S+N.I.CommencementE+W+S+N.I.37The amendments made by this Part of this Schedule come into force on 1 November 2008.E+W+S+N.I.Previous: ScheduleNext: ScheduleBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint This Schedule onlyPDF This Schedule onlyWeb page This Schedule onlyYou have chosen to open The Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open The Whole Act as a PDFThe Whole Act you have selected contains over 200 provisions and might take some time to download.Would you like to continue?Continue to openYou have chosen to open the Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open Schedules only The Schedules only you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openLegislation is available in different versions:Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.See additional information alongside the contentGeographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.Opening OptionsDifferent options to open legislation in order to view more content on screen at onceMore ResourcesAccess essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:the original print PDF of the as enacted version that was used for the print copylists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentscorrection slipslinks to related legislation and further information resourcesMore ResourcesUse this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:the original print PDF of the as enacted version that was used for the print copycorrection slipsClick 'View More' or select 'More Resources' tab for additional information including:lists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentslinks to related legislation and further information resources© Crown copyrightYou may use and re-use the information featured on this website (not including logos) free of charge in any format or medium, under the terms of the Open Government Licence