Very long chain fatty acid is oxidised in:

A modified form of oxidation is found in peroxisomes and leads to the formation of acetyl-CoA and H2O2 (from the flavoprotein-linked dehydrogenase step), which is broken down by catalase. Thus, this dehydrogenation in peroxisomes is not linked directly to phosphorylation and the generation of ATP. The system facilitates the oxidation of very long chain fatty acids (eg, C20, C22). These enzymes are induced by high-fat diets and in some species by hypo-lipidemic drugs such as clofibrate. Ref: Harper 28th edition, chapter 22.