Hydrocarbon Oil Duties Act 1979, Section 6AD is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of bioethanol.
(2)In subsection (1) “chargeable use” means use—
(a)as fuel for any engine, motor or other machinery,
(b)as an additive or extender in any substance so used, or
(c)for the production of bioethanol blend.
(3)The rate of duty under this section [F2is the same as that in the case of unleaded petrol.]]
Textual Amendments
F1Ss. 6AD-6AF inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(3)(10) (with s. 10(11))
F2Words in s. 6AD(3) substituted (retrospective to 1.4.2010) by Finance Act 2010 (c. 13), s. 12(5)(12)
Modifications etc. (not altering text)
C1S. 6AD modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(j), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
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