Introduction Background Note
4.Finance Act 2008 introduced section 14D (penalties for misuse of rebated biodiesel or bioblend) of HODA. The section amends this section so that there is a clear distinction between the conduct that attracts a civil penalty and conduct that is a criminal offence in relation to the supply of rebated biodiesel or bioblend for a prohibited use, and it removes an unnecessary reference in section 11(1) of HODA.