(1)A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of biodiesel.
(2)In subsection (1) “chargeable use” means use—
(a)as fuel for any engine, motor or other machinery, F2...
(b)as an additive or extender in any substance so used.
(3)The rate of duty under this section shall be [F3£0.2710] a litre.]
Textual Amendments
F1Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)
F2Word in s. 6AA(2) repealed (with effect in accordance with s. 11(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 1(1)
F3Word in s. 6AA(3) substituted (1.10.2003) by Finance Act 2003 (c. 14), s. 4(2)(4)