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Fuel for private pleasure craft

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The Finance Act 2020, Schedule 11 (Appointed Day) (Northern Ireland) Regulations, SI 2021/740, appoint the following dates for the coming into force of FA 2020 Sch 11 in relation to Northern Ireland:

  • 29 June 2021: paras 8 and 13 (which relate to restrictions on the use of certain fuel for private pleasure craft) for the purpose of making regulations under the Hydrocarbon Oil Duties Act 1979 (HODA) s 14E(7) and Sch 4; and
  • 1 October 2021: paras 1 to 17 in relation to Northern Ireland for all other purposes.
Issue: 1538
Categories: News
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