44. Fuel duties (excepted machines)

That—

(1) Schedule 1A to the Hydrocarbon Oil Duties Act 1979 (excepted machines able to use rebated diesel etc) is amended as follows.

(2) In paragraph 6 (vessels)—

(a) in the heading, after “Vessels” insert “etc”;

(b) after sub-paragraph (3) insert—

“(4) A tractor or gear owned by a charity and used by it for the purpose of launching or hauling in a lifeboat owned by it.”

(3) In paragraph 8 (other machines or appliances)—

(a) in sub-paragraph (1)—

(i) in paragraph (a), after “pisciculture” insert “, arboriculture”;

(ii) in paragraph (d), at the beginning insert “primarily”;

(iii) in paragraph (e), for “of premises that are used for commercial purposes” substitute “for any premises”;

(b) after sub-paragraph (2) insert—

“(3) The Commissioners may publish a notice making provision for the purposes of sub-paragraph (1)(d) about the meaning of—

(a) “primarily”, and

(b) “used for commercial purposes”.”

(4) This Resolution comes into force on 15 March 2023.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.