Hydrocarbon Oil Duties Act 1979

7U.K.This Schedule shall have effect in its application to a vehicle [F1or a vessel] of which a person other than the owner is, or is for the time being, entitled to possession as if for references to the owner there were substituted references to the person entitled to possession.

Textual Amendments

F1Words in Sch. 5 para. 7 inserted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 14(5), 18; S.I. 2021/740, reg. 3 (with reg. 1(2))