(1) In section 14E of the Hydrocarbon Oil Duties Act 1979 (rebated heavy oil and bioblend: private pleasure craft), after subsection (7) insert—
“(7A) A relevant declaration must include an acknowledgement that nothing in this section or done under it (including the making of the declaration) affects any restriction or prohibition under the law of a member State other than the United Kingdom on the use of the heavy oil or bioblend as fuel for propelling craft outside United Kingdom waters (as defined in section 1(1) of the Management Act).”
(2) The amendment made by this Resolution has effect in relation to supplies made on or after 1 April 2012.
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.