qualified second generation biofuel production

(C)For purposes of this section, the term “qualified second generation biofuel production” means any second generation biofuel which is produced by the taxpayer, and which during the taxable year— (i)is sold by the taxpayer to another person— (I)for use by such other person in the production of a qualified second generation biofuel mixture in such other person’s trade or business (other than casual off-farm production), (II)for use by such other person as a fuel in a trade or business, or (III)who sells such second generation biofuel at retail to another person and places such second generation biofuel in the fuel tank of such other person, or (ii)is used or sold by the taxpayer for any purpose described in clause (i).

Source

26 USC § 40(b)(6)(C)


Scoping language

For purposes of this section
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