5U.K.In section 6AB (excise duty on bioblend), for subsections (3) and (4) substitute—
“(3)The rate per litre of duty under this section on any bioblend is the sum of—
(a)HO% of the rate per litre of duty under section 6 in the case of heavy oil, and
(b)BD% of the rate per litre of duty under section 6AA.
(4)In subsection (3)—
“HO%” means the percentage of the bioblend that is heavy oil, and
“BD%” means the percentage of the bioblend that is biodiesel,
where the percentages are by volume to the nearest 0.001%.
(4A)See section 14B (bioblend used other than as fuel for road vehicles) for rebates on duty charged under this section.”