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Finance Act 2002

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There are currently no known outstanding effects for the Finance Act 2002, Paragraph 4. Help about Changes to Legislation

4(1)Section 27 of the Hydrocarbon Oil Duties Act 1979 (c. 5) (interpretation) is amended as follows.U.K.

(2)In subsection (1) insert (at the appropriate place)—

controlled oil” means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA;.

(3)In the Table set out in subsection (3) (expressions used in the Act that have a meaning given by another Act included in the Customs and Excise Acts 1979), under the heading “Management Act" insert (at the appropriate places)—

“registered excise dealer and shipper",

and

“revenue trader".

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