The Hydrocarbon Oil and Biofuels (Northern Ireland Private Pleasure Craft) Regulations 2021
These Regulations, which come into force on 1st October 2021, make provision about the use of fuel in private pleasure craft. The Hydrocarbon Oil Duties Act 1979 (c. 5) (“HODA”) was amended by section 89 of, and Schedule 11 to, the Finance Act 2020 (c. 14) to disallow the use of “restricted fuel”, which is defined in new section 14E(2) of HODA as rebated fuel or marked oil that is not rebated fuel, to propel private pleasure craft. The changes made by Schedule 11 to the Finance Act 2020 have been commenced only in relation to Northern Ireland by the Finance Act 2020, Schedule 11 (Appointed Day) (Northern Ireland) Regulations 2021 (S.I. 2021/740 (C. 36)).