Amendment of section 132 of the Energy Act 2004

3.  For subsection (3) substitute—

“(3) For the purposes of this section fuel is used for transport purposes if—

(a)it is used as fuel for one or more of the following—

(i)any mode of transport, including vehicles, vessels, aircraft and trains;

(ii)recreational craft which do not normally operate at sea;

(iii)agricultural or forestry tractors;

(iv)non-road mobile machinery, including inland waterway vessels which do not normally operate at sea; or

(b)it is used for producing fuel that is intended to be so used.”