Words in s. 1(1) substituted (15.8.1997) by 1997 c. 16, s. 7(1)(a)(10); S.I. 1997/1960, art. 2

S. 1(3C) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. I(1) Note

S. 1(3A)-(3C) inserted (1.10.2000) by 2000 c. 17, s. 5(1); S.I. 2000/2674, art. 2

Words in s. 1(3A) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. I(1) Note

S. 1(5)(6) inserted (15.8.1997) by 1997 c. 16, s. 7(1)(b)(10); S.I. 1997/1960, art. 2

S. 1(6) substituted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 8(1)(2)

S. 2(1A) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. I(1) Note

S. 2(5) repealed (15.10.1993) by 1993 c. 34, ss. 12(7)(a)(8), 213, Sch. 23 Pt. I(5) Note; S.I. 1993/2215, art. 3

S. 2AA inserted (24.7.2002) by 2002 c. 23, s. 5(2)

S. 2A inserted (28.7.2000) by 2000 c. 17, s. 7

Words in s. 2A(1) repealed (retrospective to 3.7.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(I) Note

S. 4 repealed (1.12.1995) by 1993 c. 34, ss. 11(2)(5), 213, Sch. 23 Pt.I; S.I. 1995/2715, art. 2

Words substituted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(a)

Words inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(a) and repealed by Finance Act 1990 (c. 29, SIF 40:1), s. 132, Sch. 19 Pt. I Note

Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)

Words in s. 6(1)(b) substituted (15.8.1997) by 1997 c. 16, s. 7(2); S.I. 1997/1960, art. 2

S. 6(1A) substituted (1.10.2000) by 2000 c. 17, s. 5(3); S.I. 2000/2674, art. 2

Words in s. 6(1A)(a) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(1)(a)(4)

Words in s. 6(1A)(c) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(1)(b)(4)

S. 6(2A) inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(b) and repealed by Finance Act 1990 (c. 29, SIF 40:1), ss. 3(1)(b)(6), 132, Sch. 19 Pt. I Note

S. 6(3)(4) inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(b)

Words in s. 6(3) substituted (15.8.1997) by 1997 c. 16, s. 7(4); S.I. 1997/1960, art. 2

Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)

Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)

Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)

S. 6A inserted (1.12.1995) by 1993 c. 34, s. 11(1); S.I. 1995/2715, art. 2

S. 6A(2A) inserted (28.7.2000 with effect in relation to duty charged on or after 28.7.2000) by 2000 c. 17, s. 11(1)(2)

S. 7 repealed (1.12.1995) by 1993 c. 34, ss. 11(2)(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

S. 8(3) substituted for subsections (3) to (5) (retrospective to 6pm on 29.11.1994) by 1995 c. 4, s. 6(2)(5)

Words in s. 8(3) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(3)(4)

S. 8(7) repealed (1.5.1995) by 1995 c. 4, ss. 9, 162, Sch. 29 Pt. II

S. 9(2) substituted (1.1.1993) for s. 9(2) and (3) by S.I. 1992/3158, reg. 3(1)

S. 9(5)(b) and the word "and" immediately preceding it repealed (1.1.1993) by S.I. 1992/3158, reg. 3(2)

Words in s. 10(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 50(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 10(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 50(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 10(3) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(1); S.I. 1997/1305, art. 2

Words in s. 10(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 50(2)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 10(4) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 50(2)(c) (with s. 19(3)); S.I. 1994/2679, art. 3

Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)

Words in s. 11(1) substituted (1.10.1996) by 1996 c. 8, s. 5(2); S.I. 1996/2314, art. 2(b)

S. 11(1)(a)(b)(c) substituted for paragraphs (a) and (b) by Finance Act 1986 (c.41, SIF 40:1), s. 2(3)(4)

Words in s. 11(1)(a) substituted (retrospective to 6pm on 21.3.2000) by 2000 c. 17, s. 4(2)(a)(5)

Words in s. 11(1)(b) inserted (15.8.1997) by 1997 c. 16, s. 7(5)(a); S.I. 1997/1960, art. 2

Words in s. 11(1)(b)(ba) substituted (retrospective to 6pm on 21.3.2000) by 2000 c. 17, s. 4(2)(b)(5)

S. 11(1)(ba) substituted (15.8.1997) for the word “and” by 1997 c. 16, s. 7(5)(b); S.I. 1997/1960, art. 2

Words in s. 11(1)(c) substituted (15.8.1997) by 1997 c. 16, s. 7(5)(c); S.I. 1997/1960, art. 2

S. 11(2) substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 2(3)(4)

S. 11(2): definition of “gas oil” and the preceding “and” repealed (15.8.1997) by 1997 c. 16, ss. 7(10), 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2

S. 11(3)-(5) inserted (28.7.2000) by 2000 c. 17, s. 10(2)

Words in s. 12(2) inserted (1.10.1996) by 1996 c. 8, s. 5(3); S.I. 1996/2314, art. 2(b)

Words in s. 13(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 13(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 13(1) substituted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by 2000 c. 17, s. 8(2)(a)(4)

S. 13(1A) inserted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by 2000 c. 17, s. 8(3)(4)

Words in s. 13(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(2)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 13(2) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(2)(c) (with s. 19(3)); S.I. 1994/2679, art. 3

Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)

S. 13A substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(1)(5)

S. 13AA inserted (1.10.1996) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2

Words in s. 13AA(6) substituted (15.8.1997) by 1997 c. 16, s. 7(6); S.I. 1997/1960, art. 2

S. 13AB inserted (1.10.1998) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2

S. 13AB(1)(a)(2)(a) substituted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 para. 4(2)(3); S.I. 1998/2243, art. 2

Words in s. 14(1) substituted (retrospective to 6pm on 21.3.2000) by 2000 c. 17, s. 4(4)(5)

Words in s. 14(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 52(1)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 14(4) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 6(3); S.I. 1997/1305, art. 2

Words in s. 14(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 52(2)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 14(5) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 52(2)(c); (with s. 19(3)); S.I. 1994/2679, art. 3

Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)

Words in s. 12(1) repealed (15.10.1993) by 1993 c. 34, ss. 12(7)(b)(8), 213, Sch. 23 Pt. I(5) Note; S.I. 1993/2215, art. 3

Word in s. 15(1) repealed (27.7.1999 with effect as mentioned in s. 4(2) of the amending Act) by 1999 c. 16, s. 4(1), 139, Sch. 20 Pt. I(1) Note.

S. 16 repealed (1.12.1995) by 1993 c. 34, ss. 11(2), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

Words inserted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), 6(4)

Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

S. 17(4) repealed by Finance Act 1981 (c.35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

S. 17A inserted (24.7.2002 with effect as mentioned in s. 5(6) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 4(1)

S. 18 repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(a), 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2

s. 19(1)(a) repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(b), 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2

Words in s. 19(1) repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(b), 205, Sch. 41 Pt. I: S.I. 1996/2536,art. 2

Words repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

Words inserted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)

S. 19(4)(5) repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

S. 19(6) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

S. 19A inserted by Finance Act 1981 (c.35, SIF 40:1), s. 5(2)(5) (in relation to oil used on or after 1.9.1981)

S. 20 substituted by Finance Act 1985 (c. 54, SIF 40:1), s. 7, Sch. 4 para. 1

S. 20(4) inserted (15.11.1996) by 1996 c. 8, s. 6(2); S.I. 1996/2751, art. 2

Ss. 20A, 20AA inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7(2), Sch. 4 para. 2 and Finance Act 1989 (c. 26, SIF 40:1), s. 2(1) respectively

Ss. 20A, 20AA inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7(2), Sch. 4 para. 2 and Finance Act 1989 (c. 26, SIF 40:1), s. 2(1) respectively

Ss. 20AAA, 20AAB inserted (15.11.1996) by 1996 c. 8, s. 6(3); S.I. 1996/2751, art. 2

S. 20AAA(2A) inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(1)(6)

Words in s. 20AAA(3) inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(2)(6)

Ss. 20AAA, 20AAB inserted (15.11.1996) by 1996 c. 8, s. 6(3); S.I. 1996/2751, art. 2

Words in s. 20AAB(1) inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(3)(6)

Ss. 20A and 20AA inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7(2), Sch. 4 para. 2 and Finance Act 1989 (c. 26, SIF 40:1), s. 2(1) respectively

Words in s. 20AA(1)(a) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

Words in s. 20AA(2)(a) inserted (28.7.2000) by 2000 c. 17, s. 10(3)(a)

S. 20AA(ga) inserted (28.7.2000) by 2000 c. 17, s. 10(3)(b)

S. 20AA(4)(a) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 54 (with s. 19(3)); S.I. 1994/2679, art. 3

S. 20AB inserted (11.5.2001) by 2001 c. 9, s. 3(1)

S. 21(1)(b) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

Words in s. 21(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 55(a) (with s. 19(3)); S.I. 1994/2670, art. 3

Words in s. 21(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 55(b) (with s. 19(3); S.I. 1994/2679, art. 3

Words in s. 22(1) substituted (1.12.1995) by 1993 c. 34, s. 11(3)(5); S.I. 1995/2715, art. 2

Words in s. 22(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 56(1)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

S. 22(1A) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 56(2) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 23(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 57(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 23(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 57(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

S. 23(1A) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 57(2) (with s. 19(3)); S.I. 1994/2679, art. 3

S. 23(1B) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(4); S.I. 1997/1305, art. 2

Words in s. 23(2) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(5); S.I. 1994/1305, art. 2

Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by 2002 c. 23, s. 6, Sch. 3 para. 1; S.I. 2002/3056, art. 2

Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by 2002 c. 23, s. 6, Sch. 3 para. 1; S.I. 2002/3056, art. 2

Words inserted by virtue of Finance Act 1982 (c. 39, SIF 40:1), s. 4(3)

Words in s. 24(1) inserted (15.8.1997) by 1997 c. 16, s. 7(7); S.I. 1997/1960, art. 2

Words inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 1(2)(4)

Words in s. 24(1) inserted (1.10.1996) by 1996 c. 8, s. 5(5)(a)(6); S.I. 1996/2314, art. 2

Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 6(1)(2)

Words in s. 24(1) repealed (1.11.1996) by 1996 c. 8, ss. 8, 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2

Words in s. 24(1) substituted (29.4.1996) by virtue of 1996 c. 8, s. 7(2)

Words in s. 24(2) inserted (1.10.1996) by 1996 c. 8, s. 5(5)(b)(6); S.I. 1996/2314, art. 2

Words in s. 24(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 58(a) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 24(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 58(b) (with s. 19(3)); S.I. 1994/2679, art. 3

Ss. 4A, 4B inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 6(6), 7; S.I. 1997/1305, art. 2

S. 24(4C)(4D) inserted (28.7.2000) by 2000 c. 17, s. 10(4)

S. 24AA inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 3

S. 24A inserted (29.4.1996) by 1996 c. 8, s. 7(1)

Words inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(4)

S. 27(1): definition of “gas oil” inserted (15.8.1997) by 1997 c. 16, s. 7(8)(a); S.I. 1997/1960, art. 2

Definition of “higher octane unleaded petrol”in s. 27(1) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

S. 27(1): definitions of

petrol substitute

and

power methylated spirits

repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(a)

Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 181

S. 27(1): words in definition of

the prescribed sum

substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 21

In the definition of “the prescribed sum” paragraph (c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(b)

Word inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 1(3)(4)

Definition substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(3)

Word in s. 27(1) repealed (15.8.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2

S. 27(1): words in the definition of

road vehicle

substituted (1.7.1995) by 1995 c. 4, s. 8(1)(3)

S. 27(1): definition of

ultra low sulphur diesel

inserted (15.8.1997) by 1997 c. 16, s. 7(8)(b); S.I. 1997/1960, art. 2

Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol” in s. 27(1) inserted (1.10.2000) by 2000 c. 17, s. 5(5); S.I. 2000/2674, art. 2

S. 27(1A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(4)

Word inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7 , Sch. 4 para.3

Words in s. 27(3) Table inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(7); S.I. 1997/1305, art. 2

Words in s. 27(3) repealed (1.5.1995) by 1995 c. 4, s. 162, Sch. 29 Pt. I

S. 3 modified (26.7.2002) by S.I. 2002/1928, reg. 3(2)(a)

Words in s. 6(1) modified (retrospective to 6pm on 2.7.1997 until 14.8.1997) by 1997 c. 58, s. 11(1)(5)

S. 6(1A) modified (temp. to midnight on 14.6.2001) (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(2)(4)

S. 9 restricted (subject to reg. 6 of the amending S.I.)(1.8.2002) by S.I. 2002/1773, regs. 5, 6

S. 9 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

S. 9(4) amended by S.I. 1985/1032, reg. 11(c)

S. 9(4) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

S. 10 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(1); S.I. 1997/1305, art. 2)

S. 11(1)(b)(ba)(c) restricted (subject to reg. 6 of the amending S.I.) (1.8.2002) by S.I. 2002/1773, regs. 4, 6

S. 12(2) restricted by S.I. 1989/2439, reg. 2

S. 13 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)

S. 13AA(1) restricted (1.8.2002) by S.I. 2002/1773, regs. 4, 6

S. 14 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(1); S.I. 1997/1305, art. 2)

S. 14(1) restricted (1.8.2002) by S.I. 2002/1773, regs. 4, 6

S. 15 amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215. art. 3

S. 15 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

S. 15(1) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(a)(2)(b)(3)

S. 15(1) amended by S.I. 1985/1032, reg. 11(c)

S. 15(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3

S. 17 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

S. 17(1) explained by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)

S. 17(1) amended by S.I. 1985/1032, reg. 11(c)

S. 17(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3

S. 19 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

S. 19(3) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(b)(2)(c)

S. 19(3) amended by S.I. 1985/1032, reg. 11(c)

S. 19(3) explained by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)

S. 19(3) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3

S. 19A(1) amended by S.I. 1985/1032, reg. 11(c)

S. 19A(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

S. 20 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

S. 20(1) amended by S.I. 1985/1032, reg. 11(c)

S. 20(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

S. 20(1)(a)(3)(a) modified (26.7.2002) by S.I. 2002/1928, reg. 3(2)(d)

S. 21(1)(a)(2) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(c)

S. 23 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)

S. 23A restricted in part by S.I. 2002/3057, reg. 3(1) (as substituted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/2753), regs. 1(2), 7(2))

S. 23A(1)(4) excluded (1.1.2003) by S.I. 2002/3057, regs. 3(1), 6(3)

S. 24 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)

The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

1994 c. 9.

1994 c. 9.

1994 c. 9.

1994 c. 9.

1979 c. 2.

1971 c. 12.

1975 c. 45.

S.I. 1977/1866

1978 c. 30.

http://www.legislation.gov.uk/ukpga/1979/5/body/2001-03-08Hydrocarbon Oil Duties Act 1979An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.1980-02-29texttext/xmlenStatute Law Database2024-06-052001-03-08 The dutiable commodities
1 Hydrocarbon oil.(1)

Subsections (2) to (6) below define the various descriptions of oil referred to in this Act.

(2)

Hydrocarbon oil” means petroleum oil, coal tar, and oil produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons, but does not include such hydrocarbons or bituminous or asphaltic substances as are—

(a)

solid or semi-solid at a temperature of 15°C or

(b)

gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.

(3)

Light oil” means hydrocarbon oil—

(a)

of which not less that 90 per cent. by volume distils at a temperature not exceeding 210°C or

(b)

which gives off an inflammable vapour at a temperature of less than 23°C when tested in the manner prescribed by the Acts relating to petroleum.

(3A)

Ultra low sulphur petrol” means unleaded petrol . . .—

(a)

the sulphur content of which does not exceed 0.005 per cent. by weight or is nil, and

(b)

the aromatics content of which does not exceed 35 per cent. by volume.

(3B)

Unleaded petrol” means petrol that contains not more than 0.013 grams of lead per litre of petrol; and petrol is “leaded petrol” if it is not unleaded.

(3C)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Heavy oil” means hydrocarbon oil other than light oil.

(5)

Gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240° C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340° C.

(6)

Ultra low sulphur diesel” means gas oil—

(a)

the sulphur content of which does not exceed 0.005 per cent. by weight or is nil;

(b)

the density of which does not exceed 835 kilograms per cubic metre at a temperature of 15° C; and

(c)

of which not less than 95 per cent. by volume distils at a temperature not exceeding 345° C.

2 Provisions supplementing s. 1.(1)

The method of testing oil for the purpose of ascertaining its classification in accordance with section 1 above shall, subject to subsection (3)(b) of that section, be such as the Commissioners may direct.

(1A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Subject to subsection (3) below, the Treasury may from time to time direct that, for the purposes of any duty of excise for the time being chargeable on hydrocarbon oil, any specified description of light oil shall be treated as being heavy oil.

(3)

The Treasury shall not give a direction under subsection (2) above in relation to any description of oil unless they are satisfied that the description is one which should, according to its use, be classed with heavy oil.

(4)

For the purposes of the Customs and Excise Acts 1979, the production of hydrocarbon oil includes—

(a)

the obtaining of one description of hydrocarbon oil from another description of hydrocarbon oil; and

(b)

the subjecting of hydrocarbon oil to any process of purification or blending,

as well as the obtaining of hydrocarbon oil from other substances or from any natural source.

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2AA Biodiesel(1)

In this Act “biodiesel” means diesel quality liquid fuel—

(a)

that is produced from biomass or waste cooking oil,

(b)

the ester content of which is not less than 96.5% by weight, and

(c)

the sulphur content of which does not exceed 0.005% by weight or is nil.

(2)

In subsection (1)—

(a)

diesel quality” means capable of being used for the same purposes as heavy oil;

(b)

liquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;

(c)

biomass” means vegetable and animal substances constituting the biodegradable fraction of—

(i)

products, wastes and residues from agriculture, forestry and related activities, or

(ii)

industrial and municipal waste.

2A Power to amend definitions.(1)

The Treasury may by order made by statutory instrument amend the definitions for the purposes of this Act of—

“ultra low sulphur petrol”;

“unleaded petrol” and “leaded petrol”; and

. . . and

“ultra low sulphur diesel”.

(2)

An order under this section may contain such incidental, supplementary and transitional provision as appears to the Treasury to be appropriate.

(3)

No order shall be made under this section unless a draft of it has been laid before and approved by a resolution of the House of Commons.

3 Hydrocarbon oil as ingredient of imported goods.

Where imported goods contain hydrocarbon oil as a part or ingredient thereof, the oil shall be disregarded in the application to the goods of section 126 of the Management Act (charge of duty on manufactured or composite imported articles) unless in the opinion of the Commissioners the goods should, according to their use, be classed with hydrocarbon oil.

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 Road fuel gas.

In this Act “road fuel gas” means any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars, and which is for use as fuel in road vehicles.

Charging provisions
6 Excise duty on hydrocarbon oil.(1)

Subject to subsections (2) . . . and (3) below, there shall be charged on hydrocarbon oil—

(a)

imported into the United Kingdom; or

(b)

produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above, a duty of excise at the rates specified in subsection (1A) below.

(1A)

The rates at which the duty shall be charged are—

(a)

£0.4582 a litre in the case of ultra low sulphur petrol;

(b)

£0.5468 a litre in the case of light oil other than ultra low sulphur petrol;

(c)

£0.4582 a litre in the case of ultra low sulphur diesel; and

(d)

£0.5182 a litre in the case of heavy oil other than ultra low sulphur diesel.

(2)

Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.

(2A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

In the case of aviation gasoline, the duty of excise charged under subsection (1) above shall be at one half of the rate specified in subsection (1A) above in relation to light oil.

(4)

In this Act “aviation gasoline” means light oil which—

(a)

is specially produced as fuel for aircraft; and

(b)

is not normally used in road vehicles; and

(c)

is delivered for use solely as fuel for aircraft.

6AA Excise duty on biodiesel(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 biodiesel.

(2)

In subsection (1) “chargeable use” means use—

(a)

as fuel for any engine, motor or other machinery, or

(b)

as an additive or extender in any substance so used.

(3)

The rate of duty under this section shall be £0.2582 a litre.

6AB Excise duty on blends of biodiesel and heavy oils(1)

A duty of excise shall be charged on bioblend—

(a)

imported into the United Kingdom, or

(b)

produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioblend chargeable with duty under paragraph (a) above. This is subject to subsection (6) below.

(2)

In this Act “bioblend” means any mixture that is produced by mixing—

(a)

biodiesel, and

(b)

heavy oil not charged with the excise duty on hydrocarbon oil.

(3)

The rate at which the duty shall be charged on any bioblend shall be a composite rate representing—

(a)

in respect of the proportion of the bioblend that is hydrocarbon oil, the rate that would be applicable to the bioblend if it consisted entirely of heavy oil of the description that went into producing the bioblend, and

(b)

in respect of the proportion of the bioblend that is biodiesel, the rate that would be applicable to the bioblend if it consisted entirely of biodiesel.

(4)

The references in subsection (3) above to the proportions of—

(a)

hydrocarbon oil, and

(b)

biodiesel,

are to the proportions by volume to the nearest 0.001%.

(5)

If the Commissioners are not satisfied as to the proportion of biodiesel in any bioblend, the rate of duty chargeable shall be the rate that would be applicable to the bioblend if it consisted entirely of heavy oil of the description that went into producing the bioblend.

(6)

Where imported bioblend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the bioblend, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.

6AC Application to biodiesel and bioblend of provisions relating to hydrocarbon oil(1)

The Commissioners may by regulations provide for—

(a)

references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—

(i)

biodiesel;

(ii)

bioblend;

(b)

references in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under—

(i)

section 6AA above;

(ii)

section 6AB above;

(c)

biodiesel, or bioblend, to be treated for the purposes of such of the following provisions of this Act as may be specified as if it fell within a specified description of hydrocarbon oil.

(2)

Where the effect of provision made under subsection (1) above is to extend any power to make regulations, provision made in exercise of the power as extended may be contained in the same statutory instrument as the provision extending the power.

(3)

In this section “specified” means specified by regulations under this section.

(4)

Regulations under this section may make different provision for different cases.

(5)

Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.

6AFuel substitutes.(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 any liquid which is not hydrocarbon oil.

(2)

In this section “chargeable use” in relation to any substance means the use of that substance—

(a)

as fuel for any engine, motor or other machinery; or

(b)

as an additive or extender in—

(i)

any substance on which duty is charged by virtue of paragraph (a) above; or

(ii)

any hydrocarbon oil which is or is to be used as mentioned in that paragraph.

(2A)

But the use of water is not a chargeable use if—

(a)

the water is comprised in an emulsion of water in gas oil, and

(b)

the emulsion is stabilised by additives.

(3)

The rate of the duty under this section shall be prescribed by order made by the Treasury.

(4)

In the following provisions of this Act references to hydrocarbon oil shall be construed as including references to any substance on which duty is charged under this section; and, accordingly, references to duty on hydrocarbon oil shall be construed, where a substance is to be treated as such oil, as including references to duty under this section.

(5)

The Treasury may by order provide for any substance on which duty is charged under this section to be treated for the purposes of such of the following provisions of this Act as may be specified in the order as if it fell within the description of such one or more of the following as may be so specified, that is to say—

(a)

heavy oil or light oil;

(b)

aviation gasoline;

(c)

fuel oil or gas oil, as defined in section 11(2) below; and

(d)

unleaded petrol, as defined in section 13A(2) below.

(6)

In exercising their powers under this section, the Treasury shall so far as practicable secure—

(a)

that a substance set aside for use or used as mentioned in subsection (2)(a) above is—

(i)

charged with duty at the same rate as, and

(ii)

otherwise treated for the purposes of the following provisions of this Act as if it were,

the substance falling within the descriptions specified in subsection (5) above to which, when put to that use, it is most closely equivalent; and

(b)

that a substance set aside for use or used as an additive or extender in any substance is—

(i)

charged with duty at the same rate as, and

(ii)

otherwise treated for the purposes of the following provisions of this Act as if it were,

the substance in which it is an additive or extender.

(7)

For the purposes of this section “liquid” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars.

(8)

The power of the Treasury to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

(9)

An order under this section—

(a)

may make different provision for different cases and for different substances;

(b)

may prescribe the rate of duty under this section in respect of any substance by reference to the rate of duty under this Act in respect of any other substance; and

(c)

in making different provision for different substances, may define a substance by reference to the use for which it is set aside or the use to which it is put.

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8 Excise duty on road fuel gas.(1)

A duty of excise shall be charged on road fuel gas which is sent out from the premises of a person producing or dealing in road fuel gas and on which the duty charged by this section has not been paid.

(2)

The like duty of excise shall be charged on the setting aside for use, or on the use, by any person, as fuel in a road vehicle, of road fuel gas on which the duty charged by this section has not been paid.

(3)

The rate of the duty under this section shall be £0.0900a kilogram.

(6)

For the purposes of this Act, so far as it relates to the excise duty chargeable under this section, road fuel gas shall be deemed to be used as fuel in a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle, or for an engine which draws its fuel from the same supply as that engine.

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Delivery of oil without payment of duty
9 Oil delivered for home use for certain industrial purposes.(1)

The Commissioners may permit hydrocarbon oil to be delivered for home use to an approved person, without payment of excise duty on the oil, where—

(a)

it is to be put by him to a use qualifying for relief under this section; or

(b)

it is to be supplied by him in the course of a trade of supplying oil for any such use.

(2)

the uses of hydrocarbon oil qualifying for relief under this section are all uses which do not consist in either—

(a)

the use of the oil as fuel for any engine, motor or other machinery; or

(b)

the use of the oil as heating fuel.

(4)

Where the Commissioners are authorised to give permission under subsection (1) above in the case of any oil, but the permission is for any reason not given, they shall, if satisfied that the oil has been put by an approved person to a use qualifying for relief under this section, repay to him the amount of the excise duty paid on the oil, less any rebate allowed in respect of the duty.

(5)

In this section—

(a)

an approved person” means a person for the time being approved in accordance with regulations made for any of the purposes of subsection (1) or (4) above under section 24(1) below; . . .

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10 Restrictions on the use of duty-free oil.(1)

Except with the consent of the Commissioners, no oil in whose case delivery without payment of duty has been permitted under section 9 above shall—

(a)

be put to a use not qualifying for relief under that section; or

(b)

be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.

(2)

In giving their consent for the purposes of subsection (1) above, the Commissioners may impose such conditions as they think fit.

(3)

Where any person

(a)

uses or acquires oil in contravention of subsection (1) above; or

(b)

is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,

his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and the Commissioners may assess an amount equal to the excise duty on like oil at the rate in force at the time of the contravention as being excise duty due from him, and notify him or his representative accordingly.

(4)

Where any person supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above and that use without the consent of the Commissioners would contravene subsection (1) above his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(5)

A person who, with the intent that the restrictions imposed by subsection (1) above should be contravened,—

(a)

uses or acquires oil in contravention of that subsection; or

(b)

supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above, being a use which, without the consent of the Commissioners, would contravene that subsection,

shall be guilty of an offence under this subsection.

(6)

A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (1) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.

(7)

A person guilty of an offence under subsection (5) or (6) above shall be liable—

(a)

on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 7 years, or to both.

(8)

For the purposes of this section, a person is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (1) above if he is at the time the person having the charge of the vehicle, appliance or tank, or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.

(9)

Any oil acquired, or taken into a vehicle, appliance or storage tank as mentioned in subsection (1) above, or supplied as mentioned in subsection (4) or (5) above, shall be liable to forfeiture.

Rebate of duty
11 Rebate on heavy oil.(1)

Subject to sections 12 13, 13AA and 13AB below, where heavy oil charged with the excise duty on hydrocarbon oil is delivered for home use, there shall be allowed on the oil at the time of delivery a rebate of duty at a rate—

(a)

in the case of fuel oil, of £0.0274a litre less than the rate at which the duty is for the time being chargeable;

(b)

in the case of gas oil which is not ultra low sulphur diesel, of £0.0313a litre less than the rate at which the duty is for the time being chargeable;

(ba)

in the case of ultra low sulphur diesel, of £0.0313 a litre less than the rate at which the duty is for the time being chargeable; and

(c)

in the case of heavy oil which is neither fuel oil nor gas oil, equal to the rate at which the duty is for the time being chargeable.

(2)

In this section—

fuel oil” means heavy oil which contains in solution an amount of asphaltenes of not less than 0·5 per cent. or which contains less than 0·5 per cent. but not less than 0·1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C; . . .

. . .

(3)

This subsection applies in any case where—

(a)

oil is delivered for home use,

(b)

regulations under section 24 below require, as a condition of allowing a rebate on the oil under subsection (1) above, that a marker prescribed by regulations under that section shall have been added to the oil, and

(c)

the marker is present at the time of delivery for home use but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under that section.

(4)

In any case where subsection (3) above applies, a rebate may be allowed on the oil at the time it is delivered for home use if it appears to the Commissioners to be appropriate to allow it.

(5)

Where a rebate is allowed under subsection (4) above, the rate at which the rebate is allowed—

(a)

shall be such rate as appears to the Commissioners to be appropriate, but

(b)

shall not be less than 95 per cent. of, and shall not exceed, the rate of rebate specified in the relevant paragraph of subsection (1) above.

12 Rebate not allowed on fuel for road vehicles.(1)

If, on the delivery of heavy oil for home use, it is intended to use the oil as fuel for a road vehicle, a declaration shall be made to that effect in the entry for home use and thereupon no rebate shall be allowed in respect of that oil.

(2)

No heavy oil on whose delivery for home use rebate has been allowed (whether under section 11(1) above or 13AA(1) below) shall—

(a)

be used as fuel for a road vehicle; or

(b)

be taken into a road vehicle as fuel,

unless an amount equal to the amount for the time being allowable in respect of rebate on like oil has been paid to the Commissioners in accordance with regulations made under section 24(1) below for the purposes of this section.

(3)

For the purposes of this section and section 13 below—

(a)

heavy oil shall be deemed to be used as fuel for a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine; and

(b)

heavy oil shall be deemed to be taken into a road vehicle as fuel if, but only if, it is taken into it as part of that supply.

13 Penalties for misuse of rebated heavy oil.(1)

Where any person

(a)

uses heavy oil in contravention of section 12(2) above; or

(b)

is liable for heavy oil being taken into a road vehicle in contravention of that subsection,

his use of the oil or his becoming so liable (or, where his conduct includes both, each of them) shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). . .

(1A)

Where oil is used, or is taken into a road vehicle, in contravention of section 12(2) above, the Commissioners may—

(a)

assess an amount equal to the rebate on like oil at the rate in force at the time of the contravention as being excise duty due from any person who used the oil or was liable for the oil being taken into the road vehicle, and

(b)

notify him or his representative accordingly.

(2)

Where any person supplies heavy oil having reason to believe that it will be put to a particular use and that use would, if a payment under subsection (2) of section 12 above were not made in respect of the oil, contravene that subsection his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)..

(3)

A person who, with the intent that the restrictions imposed by section 12 above should be contravened,—

(a)

uses heavy oil in contravention of subsection (2) of that section; or

(b)

supplies heavy oil having reason to believe that it will be put to a particular use, being a use which would, if a payment under that subsection were not made in respect of the oil, contravene that subsection,

shall be guilty of an offence under this subsection.

(4)

A person who is liable for heavy oil being taken into a road vehicle in contravention of subsection (2) of section 12 above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that section should be contravened.

(5)

A person guilty of an offence under subsection (3) or (4) above shall be liable—

(a)

on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.

(6)

Any heavy oil—

(a)

taken into a road vehicle as mentioned in section 12(2) above or supplied as mentioned in subsection (2) or (3) above; or

(b)

taken as fuel into a vehicle at a time when it is not a road vehicle and remaining in the vehicle as part of its fuel supply at a later time when it becomes a road vehicle,

shall be liable to forfeiture.

(7)

For the purposes of this section, a person is liable for heavy oil being taken into a road vehicle in contravention of section 12(2) above if he is at the time the person having the charge of the vehicle or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.

13A Rebate on unleaded petrol(1)

On unleaded petrol, other than ultra low sulphur petrol, charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of £0.0586 a litre.

(2)

Rebate is not allowed under this section in a case where a rebate is allowed under section 14 below.

13AA Restrictions on use of rebated kerosene.(1)

If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for—

(a)

an engine provided for propelling an excepted vehicle, or

(b)

an engine which is used neither for propelling a vehicle nor for heating,

a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for rebated gas oil which is then in force, instead of at the rate then in force under section 11(1)(c) above.

(2)

Subject to subsection (3) below, no kerosene on whose delivery for home use a rebate at the rate given by section 11(1)(c) above has been allowed shall—

(a)

be used as fuel for an engine provided for propelling an excepted vehicle;

(b)

be used as fuel for an engine which is used neither for propelling a vehicle nor for heating; or

(c)

be taken into the fuel supply of an engine falling within paragraph (a) or (b) above.

(3)

Subsection (2) above does not apply to any quantity of kerosene in respect of which there has been paid to the Commissioners an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the payment.

(4)

A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.

(5)

For the purposes of this section and section 13AB below—

excepted vehicle” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act; and

kerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature of 240°C or less.

(6)

For the purposes of this section and section 13AB below the rate for rebated gas oil which is in force at any time is the rate of duty which at that time is in force under section 6(1A) above in the case of heavy oil which is not ultra low sulphur diesel, as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.

13AB Penalties for misuse of kerosene.(1)

If a person uses kerosene in contravention of section 13AA(2) above—

(a)

in respect of the quantity of kerosene used the Commissioners may assess as being excise duty due from him an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention, and they may notify him or his representative accordingly;

(b)

his use of the kerosene shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and

(c)

if he uses the kerosene with the relevant intent, he shall be guilty of an offence.

(2)

If a person is liable for kerosene being taken into a fuel supply of an engine in contravention of section 13AA(2) above—

(a)

in respect of the quantity of kerosene taken into the fuel supply the Commissioners may assess as being excise duty due from him an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention, and they may notify him or his representative accordingly;

(b)

his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and

(c)

if he has the relevant intent in relation to the kerosene being taken into the fuel supply, he shall be guilty of an offence.

(3)

For the purposes of subsection (2) above, a person is liable for kerosene being taken into a fuel supply of an engine if at the time—

(a)

he has the charge of the engine; or

(b)

subject to subsection (4) below, he is the owner of the engine.

(4)

If a person other than the owner is for the time being entitled to possession of the engine, that other person and not the owner is liable.

(5)

If—

(a)

a person supplies kerosene having reason to believe that it will be put to a particular use, and

(b)

that use is one which, if a payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section,

his supplying the kerosene shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, if he makes the supply with the relevant intent, he shall be guilty of an offence.

(6)

In this section “the relevant intent” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.

(7)

A person guilty of an offence under this section shall be liable—

(a)

on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;

(b)

on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.

(8)

Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.

(9)

Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.

(10)

Kerosene falls within this subsection if—

(a)

it has been supplied in circumstances in which there is reason to believe that it will be put to a particular use; and

(b)

that use is one which, if payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section.

14 Rebate on light oil for use as furnace fuel.(1)

On light oil charged with the excise duty on hydrocarbon oil, and delivered for home use as furnace fuel for burning in vaporised or atomised form by a person for the time being approved in accordance with regulations made for the purposes of this subsection under section 24(1) below, there shall be allowed at the time of delivery a rebate of duty at a rate of £0.0274 a litre less than the rate at which the duty is charged.

(2)

Except with the consent of the Commissioners, no oil in whose case rebate has been allowed under this section shall—

(a)

be put to a use otherwise than as mentioned in subsection (1) above; or

(b)

be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.

(3)

In giving their consent for the purposes of subsection (2) above, the Commissioners may impose such conditions as they think fit.

(4)

Where any person

(a)

uses or acquires oil in contravention of subsection (2) above; or

(b)

is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,

his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and the Commissioners may assess the amount of rebate allowed on the oil as being excise duty due from him, and notify him or his representative accordingly.

(5)

Where any person supplies oil having reason to believe that it will be used otherwise than as mentioned in subsection (1) above and that use without the consent of the Commissioners would contravene subsection (2) above his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)..

(6)

A person who, with the intent that the restrictions imposed by subsection (2) above should be contravened,—

(a)

uses or acquires oil in contravention of that subsection; or

(b)

supplies oil having reason to believe that it will be put to a use otherwise than as mentioned in subsection (1) above, being a use which, without the consent of the Commissioners, would contravene subsection (2) above,

shall be guilty of an offence under this subsection.

(7)

A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (2) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.

(8)

A person guilty of an offence under subsection (6) or (7) above shall be liable—

(a)

on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.

(9)

For the purposes of this section, a person is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (2) above if he is at the time the person having the charge of the vehicle, appliance or tank, or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.

(10)

Any oil acquired, or taken into a vehicle, appliance or storage tank, as mentioned in subsection (2) above, or supplied as mentioned in subsection (5) or (6) above, shall be liable to forfeiture.

Drawback
15 Drawback of duty on exportation etc. of certain goods.(1)

A drawback equal to any amount . . . paid in respect of the goods in question by way of the excise duty on hydrocarbon oil shall be allowed on the . . ., shipment as stores or warehousing in an excise warehouse for use as stores of—

(a)

any hydrocarbon oil; or

(b)

any article in which there is contained any hydrocarbon oil which was used, or which formed a component of any article used, as an ingredient in the manufacture or preparation of the article.

(2)

The Treasury may by order direct as respects articles of any class or description specified in the order that, subject to the provisions of the order, drawback shall be allowed under subsection (1) above in respect of hydrocarbon oil (or goods containing it) used as a material, solvent, extractant, preservative or finish in the manufacture or preparation of the articles.

(3)

On the making of an order under subsection (2) above this Act shall have effect, subject to the provisions of the order and of this section, as if the reference in subsection (1)(b) above to an article in which there is contained any hydrocarbon oil used as an ingredient in the manufacture or preparation of the article included a reference to an article of the class or description specified in the order.

(4)

An order made under subsection (2) above as respects articles of any class or description—

(a)

may provide for drawback to be allowed in respect of hydrocarbon oil (or goods containing it) used as a material, solvent, extractant, preservative or finish in the manufacture or preparation not directly of articles of that class or description but of articles incorporated in them; and

(b)

may provide that the quantity of hydrocarbon oil as respects duty on which drawback is to be allowed shall be determined by reference to average quantities or otherwise.

(5)

The power to make orders under subsection (2) above shall be exercisable by statutory instrument, and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of the House of Commons.

16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Miscellaneous reliefs
17 Heavy oil used by horticultural producers.(1)

If, on an application made for the purposes of this section by a horticultural producer, it is shown to the satisfaction of the Commissioners that within the period for which the application is made any quantity of heavy oil has been used by the applicant as mentioned in subsection (2) below, then, subject as provided below, the applicant shall be entitled to obtain from the Commissioners repayment of the amount of any excise duty which has been paid in respect of the quantity so used less any rebate allowed in respect of the duty, . . . .

(2)

A horticultural producer shall be entitled to repayment under this section in respect of oil used by him—

(a)

in the heating, for the growth of horticultural produce primarily with a view to the production of horticultural produce for sale, of any building or structure, or of the earth or other growing medium in it; or

(b)

in the sterilisation of the earth or other growing medium to be used for the growth of horticultural produce as mentioned in paragraph (a) above in any building or structure.

(3)

Where any quantity of oil is used partly for any such purpose as is mentioned in subsection (2) above and partly for another purpose, such part of that quantity shall be treated as used for each purpose as may be determined by the Commissioners.

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

The Commissioners may require an applicant for repayment under this section—

(a)

to state such facts concerning the hydrocarbon oil delivered to or used by him, or concerning the production of horticultural produce by him, as they may think necessary to deal with the application;

(b)

to furnish them in such form as they may require with proof of any statement so made; and

(c)

to permit an officer to inspect any premises or plant used by him for the production of horticultural produce or in or for which any such oil was used.

(6)

If—

(a)

the facts required by the Commissioners under subsection (5)(a) above are not stated; or

(b)

proof of the matters referred to in subsection (5)(b) above is not furnished to the satisfaction of the Commissioners; or

(c)

an applicant fails to permit inspection of premises or plant as required under the subsection (5)(c) above,

the facts shall be deemed for the purposes of this section to be such as the Commissioners may determine.

(7)

In this section—

(a)

horticultural produce” has the meaning assigned to it by Schedule 2 to this Act; and

(b)

horticultural producer” means a person growing horticultural produce primarily for sale.

17A Biodiesel used otherwise than as road fuel(1)

If, on an application made for the purposes of this section, it is shown to the satisfaction of the Commissioners that within the period for which the application is made any quantity of biodiesel has been used by the applicant as mentioned in subsection (2) below, then, subject as provided below, the applicant shall be entitled to obtain from the Commissioners repayment of the amount specified below.

(2)

A person is entitled to repayment under this section in respect of biodiesel used by him—

(a)

otherwise than as road fuel,

(b)

otherwise than by mixing the biodiesel with—

(i)

hydrocarbon oil, or

(ii)

a mixture containing hydrocarbon oil, and

(c)

otherwise than in the form of a mixture containing biodiesel and hydrocarbon oil.

(3)

For the purposes of subsection (2)(a) above, use “as road fuel” means use—

(a)

as fuel for the engine provided for propelling a road vehicle or for an engine that draws its fuel from the same supply as such an engine, or

(b)

as an additive or extender in any substance so used.

(4)

The amount of the repayment is the amount of the excise duty which has been paid in respect of the quantity of biodiesel used less the amount of £0.0313 a litre.

(5)

The Commissioners may require an applicant for repayment under this section—

(a)

to state such facts concerning the biodiesel that is the subject of the claim, or the use to which it was put, as they may think necessary to deal with the application;

(b)

to furnish them in such form as they may require with proof of any statement so made;

(c)

to retain such records as the Commissioners may require relating to the use of biodiesel; and

(d)

to permit an officer to inspect any premises, plant or vehicle on or in which the biodiesel in respect of which repayment is claimed is used.

(6)

If the applicant fails to comply with any such requirement, the Commissioners may reject the claim.

18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19 Fuel used in fishing boats, etc.(1)

Subsection (3) below shall have effect in the case of—

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); or

(c)

any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,

in respect of which an application is made to the Commissioners for the purposes of this section . . ., by the Institution.

(2)

Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.

(3)

Subject to the provisions of this section, if it appears to the satisfaction of the Commissioners that the applicant has . . . used any quantity of hydrocarbon oil on board that boat or for the purposes of that tractor or gear, the applicant shall be entitled to obtain from the Commissioners repayment of any excise duty which has been paid in respect of the oil so used less any rebate allowed in respect of the duty.

(4)(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19A Fuel for producing energy for refineries etc.(1)

If on an application made for the purposes of this section by an approved person it is shown to the satisfaction of the Commissioners—

(a)

that any quantity of rebated hydrocarbon oil has been used by him, otherwise than at a refinery or other premises used for the production of hydrocarbon oil, as fuel for producing energy; and

(b)

that not less than one-sixth or more than one-third of that energy was used in the treatment of hydrocarbon oil at a refinery or in the production of hydrocarbon oil at other premises used for the production of such oil,

the applicant shall be entitled to obtain from the Commissioners repayment of one-third of the amount of excise duty which has been paid in respect of the quantity so used less the rebate allowed in respect of the duty.

(2)

In this section “an approved person” means a person for the time being approved in accordance with regulations made for the purposes of this section under section 24(1) below.

20 Contaminated or accidentally mixed oil.(1)

This section applies where it is shown to the satisfaction of the Commissioners—

(a)

that hydrocarbon oil has been delivered for home use, that since it was so delivered it has become contaminated, and that at the time it became contaminated it was oil on which the appropriate duty of excise had been paid, or

(b)

that hydrocarbon oils of different descriptions have been deivered for home use, that since they were so delivered they have become accidentally mixed with each other, and that at the time of mixing they were oils on which the appropriate duty of excise had been paid.

(2)

Subject to any conditions which the Commissioners see fit to impose for the protection of the revenue, they may make to such person as they see fit a payment in accordance with subsection (3) below.

(3)

The payment shall be of an amount appearing to the Commissioners to be equal to the excise duty which would have been payable if—

(a)

the oil had been delivered for home use (uncontaminated) at the time it became contaminated (where subsection (1)(a) above applies), or

(b)

the oils had been delivered for home use (un-mixed) at the time they became mixed (where subsection (1)(b) above applies).

(4)

The power to make a payment to a person under subsection (2) above in relation to oils that have become accidentally mixed does not apply in relation to a mixture in respect of which he is liable to pay duty under section 20AAA below.

Mixing: adjustment of duty
20A Mixing: adjustment of duty.(1)

In this section “new oil” means hydrocarbon oil which after it has been charged under section 6 above as oil of one description becomes oil of a different description as a result of approved mixing in a pipe-line with other hydrocarbon oil which has been so charged; and “approved mixing” has the meaning given by subsection (5) below.

(2)

Where the Commissioners are of the opinion that, if the new oil had fallen to be charged under section 6 above as oil of the different description, the amount of duty would have been greater or less than that actually charged, then—

(a)

if in their opinion the amount would have been greater, they may charge under this section a duty of excise on the oil of an amount equal to the difference, and

(b)

if in their opinion the amount would have been less, they may make under this section an allowance equal to the difference.

(3)

In determining the amount of duty which would have been charged if the new oil had fallen to be charged under section 6 above as oil of the different description, the rates to be applied are those effective at the time when in the Commissioners’ opinion the oil became oil of the different description.

(4)

Where the Commissioners have made a charge or allowance under subsection (2) above, then, for the purposes of this Act, any relief or rebate which was permitted or allowed at the time of the charge under section 6 above shall be disregarded.

(5)

The Commissioners may make regulations—

(a)

enabling them to grant to persons (whether individually or of a specified class) permission to mix in a pipe-line different descriptions of hydrocarbon oil (whether generally or in the case of specified descriptions only), and to withdraw permission for reasonable cause;

(b)

enabling permission to be granted subject to conditions and conditions to be varied for reasonable cause,

and in this section “approved mixing” means mixing in accordance with permission under the regulations.

(6)

The Commissioners may make regulations—

(a)

for prescribing the method of charging the duty under this section;

(b)

for determining the form of the allowance under this section (which may be by way of repayment or otherwise) and the time the allowance may be made.

(7)

Regulations under this section may make different provision for different circumstances.

20AAA Mixing of rebated oil.(1)

Where—

(a)

a mixture which is leaded or unleaded petrol is produced in contravention of Part I of Schedule 2A to this Act, and

(b)

the mixture is not produced as a result of approved mixing,

a duty of excise shall be charged on the mixture.

(2)

Where—

(a)

a mixture of heavy oils is produced in contravention of Part II of Schedule 2A to this Act,

(b)

the mixture is not produced as a result of approved mixing, and

(c)

the mixture is supplied for use as fuel for a road vehicle or an excepted vehicle,

a duty of excise shall be charged on the mixture.

(2A)

Where—

(a)

a mixture of heavy oils is produced in contravention of Part IIA of Schedule 2A to this Act, and

(b)

the mixture is not produced as a result of approved mixing,

a duty of excise shall be charged on the mixture.

(3)

The person liable to pay the duty charged under subsection (1) or (2A) above is the person producing the mixture.

(4)

The person liable to pay the duty charged under subsection (2) above is the person supplying the mixture.

(5)

The Commissioners may exempt a person from liability to pay duty charged under this section in respect of the production or supply of a mixture if they are satisfied—

(a)

that the mixture has been produced or (as the case may be) supplied accidentally; and

(b)

that, having regard to all the circumstances, the person should be exempted from liability to pay the duty.

(6)

Part III of Schedule 2A to this Act makes provision with respect to rates and amounts of duty charged under this section.

(7)

In this section—

approved mixing” has the meaning given by section 20A(5) above; and

excepted vehicle” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act.

20AAB Mixing of rebated oil: supplementary.(1)

A person who—

(a)

produces a mixture on which duty is charged under section 20AAA(1) or (2A) above, or

(b)

supplies a mixture on which duty is charged under section 20AAA(2) above,

must notify the Commissioners that he has done so within the period of seven days beginning with the date on which he produced or (as the case may be) supplied the mixture.

(2)

A person is not required to give a notification under subsection (1) above if, before he produced or (as the case may be) supplied the mixture, he notified the Commissioners that he proposed to do so.

(3)

Notification under subsection (1) or (2) above must be given in such form and in such manner, and must contain such particulars, as the Commissioners may direct.

(4)

Subject to subsection (7) below, where it appears to the Commissioners—

(a)

that a person has produced or supplied a mixture on which duty is charged under section 20AAA above, and

(b)

that he is the person liable to pay the duty,

they may assess the amount of duty due from him to the best of their judgement and notify that amount to him or his representative.

(5)

An assessment under subsection (4) above shall be treated as if it were an assessment under section 12(1) of the Finance Act 1994.

(6)

The Commissioners may give a direction that a person who is, or expects to be, liable to pay duty charged under section 20AAA above—

(a)

shall account for duty charged under that section by reference to such periods (“accounting periods”) as may be determined by or under the direction;

(b)

shall make, in relation to accounting periods, returns in such form and at such times and containing such particulars as may be so determined;

(c)

shall pay duty charged under that section at such times and in such manner as may be so determined.

(7)

The power to make an assessment under subsection (4) above does not apply in relation to a person who is for the time being subject to a direction under subsection (6) above.

(8)

Where any person—

(a)

fails to give a notification which he is required to give under subsection (1) above, or

(b)

fails to comply with a direction under subsection (6) above,

his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

20AA Power to allow reliefs.(1)

The Commissioners may make regulations allowing reliefs as regards—

(a)

any duty of excise which has been charged in respect of hydrocarbon oil, . . ., or road fuel gas;

(b)

any amount which has been paid to the Commissioners under section 12(2) above;

(c)

any amount which would (apart from the regulations) be payable to the Commissioners under section 12(2) above.

(2)

The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—

(a)

provide for relief to take the form of a repayment or remission or an allowance to be set off against duty payable to the Commissioners by the person claiming relief;

(b)

provide for relief to be allowed in cases or classes of case set out in the regulations;

(c)

provide for relief to be allowed to the extent set out in the regulations;

(d)

provide for relief to be allowed subject to conditions imposed by the regulations;

(e)

provide for relief to be allowed subject to such conditions as the Commissioners may impose on the person claiming relief;

(f)

provide for the taking of samples of hydrocarbon oil in order to ascertain whether relief should be allowed or has been properly allowed;

(g)

make provision as to administration (which may include provision requiring the making of applications for relief);

(ga)

provide for oil on which relief is allowed to be treated for the purposes of this Act as oil on which a rebate has been allowed;

(h)

make different provision in relation to different cases or classes of case;

(i)

include such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient.

(3)

The conditions which may be imposed as mentioned in subsection (2)(d) or (e) above may include conditions as to the physical security of premises, the provision (by bond or otherwise) of security for payment, or such other matters as the Commissioners think fit.

(4)

Where a person contravenes or fails to comply with any regulation made under this section or any condition imposed by or under such a regulation—

(a)

his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and

(b)

any goods in respect of which the contravention or failure occurred shall be liable to forfeiture.

(5)

A reference in this section to a duty of excise includes a reference to any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979.

(6)

Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.

20AB Power to allow reliefs for fuel testing etc(1)

The Commissioners may by regulations make provision allowing reliefs as regards excise duty charged in respect of experimental fuel where—

(a)

the fuel is, or is to be, used for the purposes of a fuel-testing project that is approved by the Commissioners,

(b)

the project is approved for the purposes of the development of the fuel (see subsection (8)(a) below), and

(c)

the use takes place, or is to take place, during the period that, for the purposes of the project, is the relief period for the fuel (see subsection (8)(b) below).

(2)

In this section “experimental fuel” means a substance of a description specified in regulations made by the Commissioners.

(3)

For each experimental fuel, the Commissioners shall by regulations make provision specifying—

(a)

the beginning and end of the period that is the experimental period for that fuel; and

(b)

the form that (subject to any directions under subsection (9)(a) below) is to be taken by relief under this section as regards excise duty chargeable on that fuel.

(4)

A form of relief specified under subsection (3)(b) above must be an authorised form; and for the purposes of this section “an authorised form” is—

(a)

a repayment, or

(b)

a rebate (or extra rebate).

(5)

Relief under this section shall be allowed—

(a)

to the extent specified in, or determined in accordance with, regulations under subsection (1) above, and

(b)

subject to—

(i)

such conditions as the Commissioners may impose, and

(ii)

any directions under subsection (9)(b) below.

(6)

The conditions that may be imposed under subsection (5)(b)(i) above include, in particular, conditions in connection with—

(a)

the collection, keeping, compilation or analysis, or

(b)

the supply to the Commissioners or other persons,

of data, or information, relating to the production, use or performance of an experimental fuel.

(7)

Subsections (8) and (9) below apply where the Commissioners have approved a fuel-testing project.

(8)

The Commissioners shall give directions specifying—

(a)

each experimental fuel for the purposes of whose development the project is approved;

(b)

for each fuel specified under paragraph (a) above, the beginning and end of the period that, for the purposes of the project, is (in accordance with subsection (10) below) the relief period for the fuel; and

(c)

any conditions imposed under subsection (5)(b)(i) above that apply to the allowance under this section of relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.

(9)

The Commissioners may give directions—

(a)

providing for relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project to take an authorised form different to the form specified under subsection (3)(b) above;

(b)

as to administration in connection with allowing reliefs under this section as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.

(10)

For the purposes of subsection (8)(b) above—

(a)

the beginning of the relief period for a fuel may not be earlier than the beginning of the experimental period for that fuel; and

(b)

the end of the relief period for a fuel may not be later than the end of the experimental period for that fuel.

(11)

In this section—

excise duty” means—

(a)

excise duty chargeable by virtue of this Act, or

(b)

any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8);

fuel-testing project” means a pilot project connected with the technological development of environment-friendly fuels.

(12)

Regulations under this section may make different provision for different cases.

Administration and enforcement
21 Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.(1)

The Commissioners may, with a view to the protection of the revenue, make regulations—

(a)

for any of the purposes specified in Part I of Schedule 3 to this Act (which relates to hydrocarbon oil);

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

for any of the purposes specified in Part III of that Schedule (which relates to road fuel gas).

(2)

In the case of regulations made for the purposes mentioned in subsection (1)(a) above, different regulations may be made for different classes of hydrocarbon oil; and the power to make such regulations shall include power to make regulations—

(a)

regulating the allowance and payment of drawback under or by virtue of section 15 above; and

(b)

for making the allowance and payment of drawback by virtue of an order under subsection (2) of that section subject to such conditions as the Commissioners see fit to impose for the protection of the revenue.

(3)

Where any person contravenes or fails to comply with any regulation made under this section his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.

22 Prohibition on use of petrol substitutes on which duty has not been paid.(1)

A person who—

(a)

puts to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; and

(b)

knows or has reasonable cause to believe that there is duty charged under section 6A above on that liquid which has not been paid and is not lawfully deferred,

shallattract a penalty undersection 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes this subsection shall be liable to forfeiture.

(1A)

Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.

(2)

In subsection (1) above, “liquid” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.

23 Prohibition on use etc. of road fuel gas on which duty has not been paid.(1)

Where any person

(a)

uses as fuel in; or

(b)

takes as fuel into,

a road vehicle any road fuel gas on which he knows or has reasonable cause to believe that the excise duty chargeable under section 8 above has not been paid his use of the road fuel gas or, as the case may be, his taking it as fuel into that vehicle shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which a person contravenes this subsection shall be liable to forfeiture..

(1A)

Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.

(1B)

Where any person—

(a)

uses as fuel in, or

(b)

takes as fuel into,

a road vehicle any road fuel gas on which the excise duty chargeable under section 8 above has not been paid, the Commissioners may assess the amount of that duty as being excise duty due from that person and notify him or his representative accordingly.

(2)

For the purposes of subsections (1)(b) and (1B)(b) above, road fuel gas shall be deemed to be taken into a road vehicle as fuel if, but only if, it is taken into it as part of the supply of fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine.

23ARegulation of traders in controlled oil(1)

If a revenue trader who is not a registered excise dealer and shipper—

(a)

buys or sells controlled oil in the course of a trade or business, or

(b)

in the course of a trade or business deals in controlled oil,

his buying or selling, or dealing in, the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(2)

Subsection (1) above does not apply to the buying of oil by a revenue trader if—

(a)

the oil is for use by the trader, and

(b)

that use does not involve selling or dealing in hydrocarbon oil.

(3)

Subsection (1) above does not apply to the selling of oil by a revenue trader if—

(a)

that oil was for use by the trader,

(b)

that use did not involve selling or dealing in hydrocarbon oil,

(c)

that use came to an end before the oil was used, and

(d)

the oil is sold after the use ends.

(4)

Where a revenue trader who is not a registered excise dealer and shipper is entitled to the possession of any controlled oil, the oil is liable to forfeiture.

(5)

Subsection (4) above does not apply to oil if—

(a)

that oil is for use by the revenue trader, and

(b)

that use does not involve selling or dealing in hydrocarbon oil.

(6)

Subsection (4) above does not apply to oil if—

(a)

the oil was for use by the revenue trader,

(b)

that use did not involve selling or dealing in hydrocarbon oil,

(c)

that use has come to an end,

(d)

that use came to an end before the oil was used, and

(e)

the oil is being held pending sale or other disposal.

(7)

Where oil is liable to forfeiture by virtue of subsection (4) above—

(a)

anything mixed with the oil,

(b)

any container in which the oil (and anything mixed with it) is kept, and

(c)

any equipment kept for dispensing the contents of any such container,

is liable to forfeiture.

23B Power to provide for exceptions to section 23A(1)

The Commissioners may by regulations make provision for—

(a)

exceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;

(b)

exceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;

(c)

exceptions to section 23A(7) above.

(2)

Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—

(a)

specified by such regulations;

(b)

specified by the Commissioners under such regulations.

24 Control of use of duty-free and rebated oil.(1)

The Commissioners may make regulations for any of the purposes of section 6(3) section 9(1) or (4), section 11, section 12 section 13A section 13AA, section 14(1), section 17, . . . section 19 , section 19A or section 24A of this Act, and in particular for the purposes specified in Schedule 4 to this Act.

(2)

Regulations made for the purposes of section 12 or section 13AA above may provide for restricting (whether by reference to locality, the obtaining of a licence from the Commissioners or other matters) the cases in which payments to the Commissioners under subsection (2) of that section are to be effective for the purposes of that subsection.

(3)

For the purposes of the Customs and Excise Acts 1979, the presence in any hydrocarbon oil of a marker which, in regulations made under this section, is prescribed in relation to—

(a)

oil delivered without payment of duty under section 9 above; or

(b)

rebated heavy oil or rebated light oil,

shall be conclusive evidence that that oil has been so delivered or, as the case may be, that the rebate in question has been allowed.

(4)

Where any person contravenes or fails to comply with any regulation made under this section his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.

(4A)

Where—

(a)

a rebate of duty is allowed on any oil, and

(b)

a person contravenes or fails to comply with any requirement which, by virtue of any regulations made under this section, is a condition of allowing the rebate,

the Commissioners may assess an amount equal to the rebate as being excise duty due from that person, and notify him or his representative accordingly.

(4B)

Where—

(a)

any oil is delivered without payment of duty, and

(b)

a person contravenes or fails to comply with any requirement which, by virtue of any regulations made under this section, is a condition of allowing the oil to be delivered without payment of duty,

the Commissioners may assess an amount equal to the excise duty on like oil at the rate in force at the time of the contravention or failure to comply as being excise duty due from that person, and notify him or his representative accordingly.

(4C)

In a case where subsection (4D) below applies, the power of the Commissioners under subsection (4A) above includes power, if it appears to them to be appropriate, to assess (and notify) an amount less than the amount of the rebate concerned.

(4D)

This subsection applies in any case where—

(a)

the Commissioners have power to assess (and notify) an amount under subsection (4A) above by virtue of a contravention of, or failure to comply with, a requirement such as is mentioned in paragraph 5 of Schedule 4 to this Act, and

(b)

the marker whose addition is required by the requirement is present at the time of the contravention or failure but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under this section for the purpose mentioned in paragraph 7 of that Schedule.

(5)

Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.

24AA Registered excise dealers and shippers regulations: special provision for traders in controlled oil(1)

For the purposes of section 100H(1)(p) of the Management Act (registered excise dealers and shippers regulations may, in particular, make provision authorised by this section), this section authorises provision—

(a)

requiring traders in controlled oil to notify prescribed information;

(b)

requiring traders in controlled oil to make prescribed returns;

(c)

authorising a trader in controlled oil to carry out or arrange for the carrying out of any prescribed activity falling within section 100H(1)(b) of the Management Act in relation to controlled oil, but subject to prescribed conditions or restrictions;

(d)

requiring a trader in controlled oil to give security by prescribed means for amounts that may become due from him by way of repayment of rebate;

(e)

for taking into account, in determining whether a trader in controlled oil has—

(i)

contravened any provision of registered excise dealers and shippers regulations, or

(ii)

failed to comply with any prescribed condition, restriction or requirement,

the extent to which the trader has followed guidance issued by the Commissioners (including guidance issued after the making of provision under this paragraph referring to it).

(2)

In this section—

prescribed” has the meaning given by section 100H(3) of the Management Act;

trader in controlled oil” means a registered excise dealer and shipper carrying on a trade or business that consists of or includes the dealing in, buying or selling of controlled oil.

24A Penalties for misuse of marked oil.(1)

Marked oil shall not be used as fuel for a road vehicle.

(2)

For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.

(3)

The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel for road vehicles, or for road vehicles of a particular description.

(4)

For the purposes of this section marked oil shall be taken to be used as fuel for a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine.

(5)

Where a person uses any hydrocarbon oil in contravention of subsection (1) above, his use of the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(6)

If a person who uses any marked oil in contravention of subsection (1) above does so in the knowledge that the oil he is using is marked oil, he shall be guilty of an offence and liable—

(a)

on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;

(b)

on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.

(7)

Any marked oil which is in a road vehicle as part of the fuel supply for the engine which propels the vehicle shall be liable to forfeiture.

(8)

Where in any proceedings relating to this section a question arises as to the nature of any substance present at any time in any hydrocarbon oil—

(a)

a certificate of the Commissioners to the effect that that substance is or was a marker designated for the purposes of this section shall be sufficient, unless the contrary is shown, for establishing that fact; and

(b)

any document purporting to be such a certificate shall be taken to be one unless it is shown not to be.

Supplementary
25 Regulations.

Any power to make regulations under this Act shall be exercisable by statutory instrument, and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of either House of Parliament.

26 Directions.

Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.

27 Interpretation.(1)

In this Act—

“aviation gasoline” has the meaning given by section 6(4) above

gas oil” has the meaning given by section 1(5) above;

heavy oil” has the meaning given by section 1(4) above;

. . .

hydrocarbon oil” has the meaning given by section 1(2) above;

light oil” has the meaning given by section 1(3) above;

the Management Act” means the Customs and Excise Management Act 1979;

. . .

. . .

the prescribed sum”, in relation to the penalty provided for an offence, means—

(a)

if the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act);

(b)

if the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section);

(c)

if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);

rebate” means rebate of duty under section 11 13A or14 above, and “rebated” has a corresponding meaning;

refinery” means any premises which—

(a)

are approved by the Commissioners for the treatment of hydrocarbon oil; or

(b)

are approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil;

and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph;

road fuel gas” has the meaning given by section 5 above; . . .

road vehicle” means a vehicle constructed or adapted for use on roads, but does not include any vehicle which is an excepted vehicle within the meaning given by Schedule 1 to this Act..

ultra low sulphur diesel” has the meaning given by section 1(6) above.

ultra low sulphur petrol” has the meaning given by section 1(3A) above;

unleaded petrol” and “leaded petrol” have the meaning given by section 1(3B) above.

(1A)

If in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of ’’refinery’’ in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil.

(2)

This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

(3)

Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Management Act

“the Commissioners”

“container”

“the Customs and Excise Acts 1979”

“excise warehouse”

“goods”

“hovercraft”

“occupier”

“officer” and “proper” in relation to an officer

“pipe-line”

“port”

“representative”

“ship”

“shipment”

“stores”

“warehouse”

Alcoholic Liquor Duties Act 1979

. . .

“spirits”.

28 Consequential amendments, repeals, savings and transitional provisions.(1)

The enactments and order specified in Schedule 6 to this Act shall be amended in accordance with the provisions of that Schedule.

(2)

The enactments specified in Schedule 7 to this Act are hereby repealed to the extent specified in the third column of that Schedule.

(3)

Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act.

(4)

The repeal by subsection (2) above of the Hydrocarbon Oil (Customs & Excise) Act 1971 shall not affect the operation of the saving in paragraph 2 in Part I of Schedule 14 to the Finance (No. 2) Act 1975 in relation to the provisions of the said Act of 1971 repealed by section 75(5) of the said Act of 1975 and specified in that Part.

(5)

The Amendment of Units of Measurement (Hydrocarbon Oil, etc)Order 1977 is hereby revoked.

(6)

Nothing in this section shall be taken as prejudicing the operation of sections 15 to 17 of the Interpretation Act 1978 (which relate to the effect of repeals).

29 Citation and commencement.(1)

This Act may be cited as the Hydrocarbon Oil Duties Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.

(2)

This Act shall come into operation on 1st April 1979.

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<timeInterval start="#date-2002-07-24" end="#date-2003-10-01" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2002-07-24-to-2008-04-01">
<timeInterval start="#date-2002-07-24" end="#date-2008-04-01" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="enactment" href="" showAs="EnactmentDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241171" marker="F1">
<p>
Words in
<ref eId="c00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/1">s. 1(1)</ref>
substituted (15.8.1997) by
<ref eId="c00009" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/1/a/10">s. 7(1)(a)(10)</ref>
;
<ref eId="c00011" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c00012" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241201" marker="F2">
<p>
<ref eId="c00023" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3C">S. 1(3C)</ref>
repealed (
<i>retrospective</i>
to 7.3.2001 at 6pm) by
<ref eId="c00024" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c00025" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/5">ss. 2(5)</ref>
,
<ref eId="c00026" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110">110</ref>
,
<ref eId="c00027" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/I/1">Sch. 33 Pt. I(1)</ref>
Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241181" marker="F3">
<p>
<rref eId="c00013" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3A" upTo="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3C">S. 1(3A)-(3C)</rref>
inserted (1.10.2000) by
<ref eId="c00014" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00015" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/5/1">s. 5(1)</ref>
;
<ref eId="c00016" href="http://www.legislation.gov.uk/id/uksi/2000/2674">S.I. 2000/2674</ref>
,
<ref eId="c00017" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/2674/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241191" marker="F4">
<p>
Words in
<ref eId="c00018" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3A">s. 1(3A)</ref>
repealed (
<i>retrospective</i>
to 7.3.2001 at 6pm) by
<ref eId="c00019" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/5">ss. 2(5)</ref>
,
<ref eId="c00021" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110">110</ref>
,
<ref eId="c00022" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/I/1">Sch. 33 Pt. I(1)</ref>
Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241211" marker="F5">
<p>
S. 1(5)(6) inserted (15.8.1997) by
<ref eId="c00029" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00030" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/1/b/10">s. 7(1)(b)(10)</ref>
;
<ref eId="c00031" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c00032" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241221" marker="F6">
<p>
<ref eId="c00033" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/6">S. 1(6)</ref>
substituted (
<i>retrospective</i>
to 6pm on 17.3.1998) by
<ref eId="c00034" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c00035" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/8/1/2">s. 8(1)(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241261" marker="F7">
<p>
<ref eId="c00036" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2/1A">S. 2(1A)</ref>
repealed (
<i>retrospective</i>
to 7.3.2001 at 6pm) by
<ref eId="c00037" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c00038" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/5">ss. 2(5)</ref>
,
<ref eId="c00039" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110">110</ref>
,
<ref eId="c00040" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/I/1">Sch. 33 Pt. I(1)</ref>
Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241271" marker="F8">
<p>
<ref eId="c00041" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2/5">S. 2(5)</ref>
repealed (15.10.1993) by
<ref eId="c00042" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00043" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/7/a/8">ss. 12(7)(a)(8)</ref>
,
<ref eId="c00044" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref eId="c00045" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I/5">Sch. 23 Pt. I(5)</ref>
Note;
<ref eId="c00046" href="http://www.legislation.gov.uk/id/uksi/1993/2215">S.I. 1993/2215</ref>
,
<ref eId="c00047" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241281" marker="F9">
<p>
<ref eId="c00048" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AA">S. 2AA</ref>
inserted (24.7.2002) by
<ref eId="c00049" href="http://www.legislation.gov.uk/id/ukpga/2002/23">2002 c. 23</ref>
,
<ref eId="c00050" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/2">s. 5(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241301" marker="F10">
<p>
<ref eId="c01412" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A">S. 2A</ref>
inserted (28.7.2000) by
<ref eId="c01413" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c01414" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/7">s. 7</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241311" marker="F11">
<p>
Words in
<ref eId="c01415" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/1">s. 2A(1)</ref>
repealed (
<i>retrospective</i>
to 3.7.2001 at 6pm) by
<ref eId="c01416" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c01417" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/5">ss. 2(5)</ref>
,
<ref eId="c01418" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110">110</ref>
,
<ref eId="c01419" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/1/I">Sch. 33 Pt. 1(I)</ref>
Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241371" marker="F12">
<p>
<ref eId="c00065" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/4">S. 4</ref>
repealed (1.12.1995) by
<ref eId="c00066" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00067" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/2/5">ss. 11(2)(5)</ref>
,
<ref eId="c00068" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref eId="c00069" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I">Sch. 23 Pt.I</ref>
;
<ref eId="c00070" href="http://www.legislation.gov.uk/id/uksi/1995/2715">S.I. 1995/2715</ref>
,
<ref eId="c00071" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11242731" marker="F13">
<p>
Words substituted by
<ref eId="c00075" href="http://www.legislation.gov.uk/id/ukpga/1982/39">Finance Act 1982 (c. 39, SIF 40:1)</ref>
,
<ref eId="c00076" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/2">s. 4(2)</ref>
(
<i>a</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11242741" marker="F14">
<p>
Words inserted by
<ref eId="c00077" href="http://www.legislation.gov.uk/id/ukpga/1989/26">Finance Act 1989 (c. 26, SIF 40:1)</ref>
,
<ref eId="c00078" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/1/1/a">s. 1(1)(a)</ref>
and repealed by
<ref eId="c00079" href="http://www.legislation.gov.uk/id/ukpga/1990/29">Finance Act 1990 (c. 29, SIF 40:1)</ref>
,
<ref eId="c00080" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132">s. 132</ref>
,
<ref eId="c00081" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/I">Sch. 19 Pt. I</ref>
Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11242751" marker="F15">
<p>
Words substituted by virtue of
<ref eId="c00082" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00083" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/4/1/3">s. 4(1)(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11242761" marker="F16">
<p>
Words in s. 6(1)(b) substituted (15.8.1997) by
<ref eId="c00085" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00086" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/2">s. 7(2)</ref>
;
<ref eId="c00087" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c00088" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11242771" marker="F17">
<p>
S. 6(1A) substituted (1.10.2000) by
<ref eId="c00090" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00091" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/5/3">s. 5(3)</ref>
;
<ref eId="c00092" href="http://www.legislation.gov.uk/id/uksi/2000/2674">S.I. 2000/2674</ref>
,
<ref eId="c00093" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/2674/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11242791" marker="F18">
<p>
Words in
<ref eId="c00097" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/a">s. 6(1A)(a)</ref>
substituted (
<i>retrospective</i>
to 7.3.2001 at 6pm) by
<ref eId="c00098" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c00099" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/1/1/a/4">s. 1(1)(a)(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11242801" marker="F19">
<p>
Words in
<ref eId="c00100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/c">s. 6(1A)(c)</ref>
substituted (
<i>retrospective</i>
to 7.3.2001 at 6pm) by
<ref eId="c00101" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c00102" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/1/1/b/4">s. 1(1)(b)(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11242811" marker="F20">
<p>
S. 6(2A) inserted by
<ref eId="c00104" href="http://www.legislation.gov.uk/id/ukpga/1989/26">Finance Act 1989 (c. 26, SIF 40:1)</ref>
,
<ref eId="c00105" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/1/1/b">s. 1(1)(b)</ref>
and repealed by
<ref eId="c00106" href="http://www.legislation.gov.uk/id/ukpga/1990/29">Finance Act 1990 (c. 29, SIF 40:1)</ref>
,
<ref eId="c00107" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/3/1/b/6">ss. 3(1)(b)(6)</ref>
,
<ref eId="c00108" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132">132</ref>
,
<ref eId="c00109" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/I">Sch. 19 Pt. I</ref>
Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11242821" marker="F21">
<p>
S. 6(3)(4) inserted by
<ref eId="c00111" href="http://www.legislation.gov.uk/id/ukpga/1982/39">Finance Act 1982 (c. 39, SIF 40:1)</ref>
,
<ref eId="c00112" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/2">s. 4(2)</ref>
(
<i>b</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11242831" marker="F22">
<p>
Words in s. 6(3) substituted (15.8.1997) by
<ref eId="c00114" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00115" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/4">s. 7(4)</ref>
;
<ref eId="c00116" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c00117" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11242991" marker="F23">
<p>
Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in
<ref eId="c00176" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/6/7">s. 5(6)(7)</ref>
of the amending Act) by
<ref eId="c00177" href="http://www.legislation.gov.uk/id/ukpga/2002/23">2002 c. 23</ref>
,
<ref eId="c00178" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/4">s. 5(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243001" marker="F24">
<p>
Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in
<ref eId="c00180" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/6/7">s. 5(6)(7)</ref>
of the amending Act) by
<ref eId="c00181" href="http://www.legislation.gov.uk/id/ukpga/2002/23">2002 c. 23</ref>
,
<ref eId="c00182" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/4">s. 5(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243041" marker="F25">
<p>
Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in
<ref eId="c00200" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/6/7">s. 5(6)(7)</ref>
of the amending Act) by
<ref eId="c00201" href="http://www.legislation.gov.uk/id/ukpga/2002/23">2002 c. 23</ref>
,
<ref eId="c00202" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/4">s. 5(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243061" marker="F26">
<p>
<ref eId="c01941" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A">S. 6A</ref>
inserted (1.12.1995) by
<ref eId="c01942" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c01943" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/1">s. 11(1)</ref>
;
<ref eId="c01944" href="http://www.legislation.gov.uk/id/uksi/1995/2715">S.I. 1995/2715</ref>
,
<ref eId="c01945" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243071" marker="F27">
<p>
<ref eId="c01946" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/2A">S. 6A(2A)</ref>
inserted (28.7.2000 with effect in relation to duty charged on or after 28.7.2000) by
<ref eId="c01947" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c01948" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/11/1/2">s. 11(1)(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243151" marker="F28">
<p>
S. 7 repealed (1.12.1995) by
<ref eId="c00223" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00224" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/2/5">ss. 11(2)(5)</ref>
,
<ref eId="c00225" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref eId="c00226" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I">Sch. 23 Pt. I</ref>
;
<ref eId="c00227" href="http://www.legislation.gov.uk/id/uksi/1995/2715">S.I. 1995/2715</ref>
,
<ref eId="c00228" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243301" marker="F29">
<p>
<ref eId="c00229" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/3">S. 8(3)</ref>
substituted for subsections (3) to (5) (
<i>retrospective</i>
to 6pm on 29.11.1994) by
<ref eId="c00230" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c00231" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/6/2/5">s. 6(2)(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243311" marker="F30">
<p>
Words in
<ref eId="c00232" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/3">s. 8(3)</ref>
substituted (
<i>retrospective</i>
to 7.3.2001 at 6pm) by
<ref eId="c00233" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c00234" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/1/3/4">s. 1(3)(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243321" marker="F31">
<p>
S. 8(7) repealed (1.5.1995) by
<ref eId="c00236" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c00237" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/9">ss. 9</ref>
,
<ref eId="c00238" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162">162</ref>
,
<ref eId="c00239" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/II">Sch. 29 Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243361" marker="F32">
<p>
<ref eId="c00247" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/2">S. 9(2)</ref>
substituted (1.1.1993) for s. 9(2) and (3) by
<ref eId="c00248" href="http://www.legislation.gov.uk/id/uksi/1992/3158">S.I. 1992/3158</ref>
,
<ref eId="c00249" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3158/regulation/3/1">reg. 3(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243391" marker="F33">
<p>
<ref eId="c00257" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/5/b">S. 9(5)(b)</ref>
and the word "and" immediately preceding it repealed (1.1.1993) by
<ref eId="c00258" href="http://www.legislation.gov.uk/id/uksi/1992/3158">S.I. 1992/3158</ref>
,
<ref eId="c00259" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3158/regulation/3/2">reg. 3(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243511" marker="F34">
<p>
Words in s. 10(3) substituted (1.1.1995) by
<ref eId="c00269" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00270" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00271" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/1/a">Sch. 4 Pt. III para. 50(1)(a)</ref>
(with
<ref eId="c00272" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00273" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00274" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243521" marker="F35">
<p>
Words in s. 10(3) substituted (1.1.1995) by
<ref eId="c00276" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00277" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00278" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/1/b">Sch. 4 Pt. III para. 50(1)(b)</ref>
(with
<ref eId="c00279" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00280" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00281" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243531" marker="F36">
<p>
Words in s. 10(3) substituted (1.6.1997) by
<ref eId="c00283" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00284" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c00285" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/1">Sch. 6 para. 6(1)</ref>
;
<ref eId="c00286" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c00287" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243541" marker="F37">
<p>
Words in s. 10(4) substituted (1.1.1995) by
<ref eId="c00289" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00290" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00291" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/2/a/b">Sch. 4 Pt. III para. 50(2)(a)(b)</ref>
(with
<ref eId="c00292" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00293" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00294" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243561" marker="F38">
<p>
Words in s. 10(4) inserted (1.1.1995) by
<ref eId="c00296" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00297" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00298" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/2/c">Sch. 4 Pt. III para. 50(2)(c)</ref>
(with
<ref eId="c00299" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00300" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00301" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243571" marker="F39">
<p>
Words substituted by
<ref eId="c00302" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref eId="c00303" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/b/6">s. 12(1)(b)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11244441" marker="F40">
<p>
Words in s. 11(1) substituted (1.10.1996) by
<ref eId="c00305" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c00306" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/2">s. 5(2)</ref>
;
<ref eId="c00307" href="http://www.legislation.gov.uk/id/uksi/1996/2314">S.I. 1996/2314</ref>
,
<ref eId="c00308" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11244451" marker="F41">
<p>
S. 11(1)(
<i>a</i>
)(
<i>b</i>
)(
<i>c</i>
) substituted for paragraphs (
<i>a</i>
) and (
<i>b</i>
) by
<ref eId="c00310" href="http://www.legislation.gov.uk/id/ukpga/1986/41">Finance Act 1986 (c.41, SIF 40:1)</ref>
,
<ref eId="c00311" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/2/3/4">s. 2(3)(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11244461" marker="F42">
<p>
Words in
<ref eId="c00312" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1/a">s. 11(1)(a)</ref>
substituted (
<i>retrospective</i>
to 6pm on 21.3.2000) by
<ref eId="c00313" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00314" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/4/2/a/5">s. 4(2)(a)(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11244481" marker="F43">
<p>
Words in s. 11(1)(b) inserted (15.8.1997) by
<ref eId="c00320" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00321" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/5/a">s. 7(5)(a)</ref>
;
<ref eId="c00322" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c00323" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11244491" marker="F44">
<p>
Words in
<ref eId="c00324" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1/b/ba">s. 11(1)(b)(ba)</ref>
substituted (
<i>retrospective</i>
to 6pm on 21.3.2000) by
<ref eId="c00325" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00326" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/4/2/b/5">s. 4(2)(b)(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11244511" marker="F45">
<p>
S. 11(1)(ba) substituted (15.8.1997) for the word “and” by
<ref eId="c00328" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00329" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/5/b">s. 7(5)(b)</ref>
;
<ref eId="c00330" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c00331" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11244541" marker="F46">
<p>
Words in s. 11(1)(c) substituted (15.8.1997) by
<ref eId="c00333" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00334" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/5/c">s. 7(5)(c)</ref>
;
<ref eId="c00335" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c00336" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11244551" marker="F47">
<p>
S. 11(2) substituted by
<ref eId="c00338" href="http://www.legislation.gov.uk/id/ukpga/1986/41">Finance Act 1986 (c. 41, SIF 40:1)</ref>
,
<ref eId="c00339" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/2/3/4">s. 2(3)(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11244561" marker="F48">
<p>
S. 11(2): definition of “gas oil” and the preceding “and” repealed (15.8.1997) by
<ref eId="c00341" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00342" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/10">ss. 7(10)</ref>
,
<ref eId="c00343" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113">113</ref>
,
<ref eId="c00344" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/I">Sch. 18 Pt. I</ref>
Note;
<ref eId="c00345" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c00346" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11244581" marker="F49">
<p>
S. 11(3)-(5) inserted (28.7.2000) by
<ref eId="c00348" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00349" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/2">s. 10(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11244771" marker="F50">
<p>
Words in s. 12(2) inserted (1.10.1996) by
<ref eId="c02266" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c02267" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/3">s. 5(3)</ref>
;
<ref eId="c02268" href="http://www.legislation.gov.uk/id/uksi/1996/2314">S.I. 1996/2314</ref>
,
<ref eId="c02269" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2/b">art. 2(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11245001" marker="F51">
<p>
Words in s. 13(1) substituted (1.1.1995) by
<ref eId="c00426" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00427" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00428" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/51/1/a">Sch. 4 Pt. III para. 51(1)(a)</ref>
(with
<ref eId="c00429" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00430" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00431" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11245011" marker="F52">
<p>
Words in s. 13(1) substituted (1.1.1995) by
<ref eId="c00433" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00434" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00435" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/51/1/b">Sch. 4 Pt. III para. 51(1)(b)</ref>
(with
<ref eId="c00436" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00437" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00438" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11245021" marker="F53">
<p>
Words in s. 13(1) substituted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by
<ref eId="c00440" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00441" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/8/2/a/4">s. 8(2)(a)(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11245041" marker="F54">
<p>
S. 13(1A) inserted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by
<ref eId="c00448" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00449" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/8/3/4">s. 8(3)(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11245051" marker="F55">
<p>
Words in s. 13(2) substituted (1.1.1995) by
<ref eId="c00451" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00452" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00453" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/51/2/a/b">Sch. 4 Pt. III para. 51(2)(a)(b)</ref>
(with
<ref eId="c00454" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00455" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00456" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11245071" marker="F56">
<p>
Words in s. 13(2) inserted (1.1.1995) by
<ref eId="c00458" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00459" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00460" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/51/2/c">Sch. 4 Pt. III para. 51(2)(c)</ref>
(with
<ref eId="c00461" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00462" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00463" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11245081" marker="F57">
<p>
Words substituted by
<ref eId="c00464" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref eId="c00465" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/b/6">s. 12(1)(b)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11245571" marker="F58">
<p>
S. 13A substituted (
<i>retrospective</i>
to 7.3.2001 at 6pm) by
<ref eId="c00467" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c00468" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/1/5">s. 2(1)(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11245591" marker="F59">
<p>
S. 13AA inserted (1.10.1996) by
<ref eId="c00470" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c00471" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/4">s. 5(4)</ref>
;
<ref eId="c00472" href="http://www.legislation.gov.uk/id/uksi/1996/2314">S.I. 1996/2314</ref>
,
<ref eId="c00473" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11245611" marker="F60">
<p>
Words in s. 13AA(6) substituted (15.8.1997) by
<ref eId="c00479" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00480" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/6">s. 7(6)</ref>
;
<ref eId="c00481" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c00482" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11245651" marker="F61">
<p>
S. 13AB inserted (1.10.1998) by
<ref eId="c00484" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c00485" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/4">s. 5(4)</ref>
;
<ref eId="c00486" href="http://www.legislation.gov.uk/id/uksi/1996/2314">S.I. 1996/2314</ref>
,
<ref eId="c00487" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11245661" marker="F62">
<p>
S. 13AB(1)(a)(2)(a) substituted (1.10.1998) by
<ref eId="c00489" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c00490" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/20">s. 20</ref>
,
<ref eId="c00491" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/4/2/3">Sch. 2 para. 4(2)(3)</ref>
;
<ref eId="c00492" href="http://www.legislation.gov.uk/id/uksi/1998/2243">S.I. 1998/2243</ref>
,
<ref eId="c00493" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/2243/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246531" marker="F63">
<p>
Words in
<ref eId="c00508" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/1">s. 14(1)</ref>
substituted (
<i>retrospective</i>
to 6pm on 21.3.2000) by
<ref eId="c00509" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00510" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/4/4/5">s. 4(4)(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246541" marker="F64">
<p>
Words in s. 14(4) substituted (1.1.1995) by
<ref eId="c00512" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00513" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00514" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/52/1/a/b">Sch. 4 Pt. III para. 52(1)(a)(b)</ref>
(with
<ref eId="c00515" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00516" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00517" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246561" marker="F65">
<p>
Words in s. 14(4) substituted (1.6.1997) by
<ref eId="c00519" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00520" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c00521" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/3">Sch. 6 paras. 6(3)</ref>
;
<ref eId="c00522" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c00523" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246571" marker="F66">
<p>
Words in s. 14(5) substituted (1.1.1995) by
<ref eId="c00525" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00526" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00527" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/52/2/a/b">Sch. 4 Pt. III para. 52(2)(a)(b)</ref>
(with
<ref eId="c00528" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00529" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00530" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246591" marker="F67">
<p>
Words in s. 14(5) inserted (1.1.1995) by
<ref eId="c00532" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00533" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00534" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/52/2/c">Sch. 4 Pt. III para. 52(2)(c)</ref>
; (with s. 19(3));
<ref eId="c00535" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00536" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246601" marker="F68">
<p>
Words substituted by
<ref eId="c00537" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref eId="c00538" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/b/6">s. 12(1)(b)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246731" marker="F69">
<p>
Words in
<ref eId="c00556" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/1">s. 12(1)</ref>
repealed (15.10.1993) by
<ref eId="c00557" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00558" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/7/b/8">ss. 12(7)(b)(8)</ref>
,
<ref eId="c00559" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref eId="c00560" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I/5">Sch. 23 Pt. I(5)</ref>
Note;
<ref eId="c00561" href="http://www.legislation.gov.uk/id/uksi/1993/2215">S.I. 1993/2215</ref>
,
<ref eId="c00562" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246741" marker="F70">
<p>
Word in
<ref eId="c00563" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1">s. 15(1)</ref>
repealed (27.7.1999 with effect as mentioned in
<ref eId="c00564" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/4/2">s. 4(2)</ref>
of the amending Act) by
<ref eId="c00565" href="http://www.legislation.gov.uk/id/ukpga/1999/16">1999 c. 16</ref>
,
<ref eId="c00566" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/4/1">s. 4(1)</ref>
,
<ref eId="c00567" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139">139</ref>
,
<ref eId="c00568" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/I/1">Sch. 20 Pt. I(1)</ref>
Note.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246761" marker="F71">
<p>
<ref eId="c00569" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/16">S. 16</ref>
repealed (1.12.1995) by
<ref eId="c00570" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00571" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/2">ss. 11(2)</ref>
,
<ref eId="c00572" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref eId="c00573" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I">Sch. 23 Pt. I</ref>
;
<ref eId="c00574" href="http://www.legislation.gov.uk/id/uksi/1995/2715">S.I. 1995/2715</ref>
,
<ref eId="c00575" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246821" marker="F72">
<p>
Words inserted (
<i>retrospectively</i>
) by
<ref eId="c00594" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
, 6(4)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246831" marker="F73">
<p>
Words repealed by
<ref eId="c00595" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00596" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref eId="c00597" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246841" marker="F74">
<p>
S. 17(4) repealed by
<ref eId="c00599" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c.35, SIF 40:1)</ref>
,
<ref eId="c00600" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref eId="c00601" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11246851" marker="F75">
<p>
<ref eId="c00602" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A">S. 17A</ref>
inserted (24.7.2002 with effect as mentioned in
<ref eId="c00603" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/6">s. 5(6)</ref>
of the amending Act) by
<ref eId="c00604" href="http://www.legislation.gov.uk/id/ukpga/2002/23">2002 c. 23</ref>
,
<ref eId="c00605" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5">s. 5</ref>
,
<ref eId="c00606" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/4/1">Sch. 2 para. 4(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247061" marker="F76">
<p>
<ref eId="c00607" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/18">S. 18</ref>
repealed (1.11.1996) by
<ref eId="c00608" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c00609" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8/1/a">ss. 8(1)(a)</ref>
,
<ref eId="c00610" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205">205</ref>
,
<ref eId="c00611" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I">Sch. 41 Pt. I</ref>
;
<ref eId="c00612" href="http://www.legislation.gov.uk/id/uksi/1996/2536">S.I. 1996/2536</ref>
,
<ref eId="c00613" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2536/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247371" marker="F77">
<p>
<ref eId="c00622" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1/a">s. 19(1)(a)</ref>
repealed (1.11.1996) by
<ref eId="c00623" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c00624" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8/1/b">ss. 8(1)(b)</ref>
,
<ref eId="c00625" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205">205</ref>
,
<ref eId="c00626" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I">Sch. 41 Pt. I</ref>
;
<ref eId="c00627" href="http://www.legislation.gov.uk/id/uksi/1996/2536">S.I. 1996/2536</ref>
,
<ref eId="c00628" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2536/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247381" marker="F78">
<p>
Words in
<ref eId="c00629" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1">s. 19(1)</ref>
repealed (1.11.1996) by
<ref eId="c00630" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c00631" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8/1/b">ss. 8(1)(b)</ref>
,
<ref eId="c00632" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205">205</ref>
,
<ref eId="c00633" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I">Sch. 41 Pt. I</ref>
:
<ref eId="c00634" href="http://www.legislation.gov.uk/id/uksi/1996/2536">S.I. 1996/2536</ref>
,art. 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247431" marker="F79">
<p>
Words repealed by
<ref eId="c00648" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00649" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247441" marker="F80">
<p>
Words inserted (
<i>retrospectively</i>
) by
<ref eId="c00650" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00651" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/4">s. 6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247451" marker="F81">
<p>
<ref eId="c00652" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/4/5">S. 19(4)(5)</ref>
repealed by
<ref eId="c00653" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00654" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247461" marker="F82">
<p>
<ref eId="c00655" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/6">S. 19(6)</ref>
repealed (1.12.1995) by
<ref eId="c00656" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00657" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5">ss. 11(5)</ref>
,
<ref eId="c00658" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref eId="c00659" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I">Sch. 23 Pt. I</ref>
;
<ref eId="c00660" href="http://www.legislation.gov.uk/id/uksi/1995/2715">S.I. 1995/2715</ref>
,
<ref eId="c00661" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247471" marker="F83">
<p>
<ref eId="c00662" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A">S. 19A</ref>
inserted by
<ref eId="c00663" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c.35, SIF 40:1)</ref>
,
<ref eId="c00664" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/5/2/5">s. 5(2)(5)</ref>
(in relation to oil used on or after 1.9.1981)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247551" marker="F84">
<p>
S. 20 substituted by
<ref eId="c00678" href="http://www.legislation.gov.uk/id/ukpga/1985/54">Finance Act 1985 (c. 54, SIF 40:1)</ref>
,
<ref eId="c00679" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7">s. 7</ref>
,
<ref eId="c00680" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/1">Sch. 4 para. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247611" marker="F85">
<p>
S. 20(4) inserted (15.11.1996) by
<ref eId="c00695" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c00696" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/2">s. 6(2)</ref>
;
<ref eId="c00697" href="http://www.legislation.gov.uk/id/uksi/1996/2751">S.I. 1996/2751</ref>
,
<ref eId="c00698" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2751/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247631" marker="F86">
<p>
Ss. 20A, 20AA inserted by
<ref eId="c00769" href="http://www.legislation.gov.uk/id/ukpga/1985/54">Finance Act 1985 (c. 54, SIF 40:1)</ref>
,
<ref eId="c00770" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7/2">s. 7(2)</ref>
,
<ref eId="c00771" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/2">Sch. 4 para. 2</ref>
and
<ref eId="c00772" href="http://www.legislation.gov.uk/id/ukpga/1989/26">Finance Act 1989 (c. 26, SIF 40:1)</ref>
,
<ref eId="c00773" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/2/1">s. 2(1)</ref>
respectively
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247641" marker="F87">
<p>
<ref eId="c00699" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A">Ss. 20A</ref>
,
<ref eId="c00700" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA">20AA</ref>
inserted by
<ref eId="c00701" href="http://www.legislation.gov.uk/id/ukpga/1985/54">Finance Act 1985 (c. 54, SIF 40:1)</ref>
,
<ref eId="c00702" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7/2">s. 7(2)</ref>
,
<ref eId="c00703" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/2">Sch. 4 para. 2</ref>
and
<ref eId="c00704" href="http://www.legislation.gov.uk/id/ukpga/1989/26">Finance Act 1989 (c. 26, SIF 40:1)</ref>
,
<ref eId="c00705" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/2/1">s. 2(1)</ref>
respectively
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247661" marker="F88">
<p>
<ref eId="c03105" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA">Ss. 20AAA</ref>
,
<ref eId="c03106" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB">20AAB</ref>
inserted (15.11.1996) by
<ref eId="c03107" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c03108" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/3">s. 6(3)</ref>
;
<ref eId="c03109" href="http://www.legislation.gov.uk/id/uksi/1996/2751">S.I. 1996/2751</ref>
,
<ref eId="c03110" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2751/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247671" marker="F89">
<p>
<ref eId="c03111" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/2A">S. 20AAA(2A)</ref>
inserted (
<i>retrospective</i>
to 6pm on 17.3.1998) by
<ref eId="c03112" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c03113" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/9/1/6">s. 9(1)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247681" marker="F90">
<p>
Words in
<ref eId="c03114" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/3">s. 20AAA(3)</ref>
inserted (
<i>retrospective</i>
to 6pm on 17.3.1998) by
<ref eId="c03115" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c03116" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/9/2/6">s. 9(2)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247761" marker="F91">
<p>
<ref eId="c03125" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA">Ss. 20AAA</ref>
,
<ref eId="c03126" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB">20AAB</ref>
inserted (15.11.1996) by
<ref eId="c03127" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c03128" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/3">s. 6(3)</ref>
;
<ref eId="c03129" href="http://www.legislation.gov.uk/id/uksi/1996/2751">S.I. 1996/2751</ref>
,
<ref eId="c03130" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2751/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247771" marker="F92">
<p>
Words in
<ref eId="c03131" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/1">s. 20AAB(1)</ref>
inserted (
<i>retrospective</i>
to 6pm on 17.3.1998) by
<ref eId="c03132" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c03133" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/9/3/6">s. 9(3)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247911" marker="F93">
<p>
<ref eId="c00738" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A">Ss. 20A</ref>
and 20AA inserted by
<ref eId="c00739" href="http://www.legislation.gov.uk/id/ukpga/1985/54">Finance Act 1985 (c. 54, SIF 40:1)</ref>
,
<ref eId="c00740" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7/2">s. 7(2)</ref>
,
<ref eId="c00741" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/2">Sch. 4 para. 2</ref>
and
<ref eId="c00742" href="http://www.legislation.gov.uk/id/ukpga/1989/26">Finance Act 1989 (c. 26, SIF 40:1)</ref>
,
<ref eId="c00743" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/2/1">s. 2(1)</ref>
respectively
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247921" marker="F94">
<p>
Words in s. 20AA(1)(a) repealed (1.12.1995) by
<ref eId="c00745" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00746" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5">ss. 11(5)</ref>
,
<ref eId="c00747" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref eId="c00748" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I">Sch. 23 Pt. I</ref>
;
<ref eId="c00749" href="http://www.legislation.gov.uk/id/uksi/1995/2715">S.I. 1995/2715</ref>
,
<ref eId="c00750" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247931" marker="F95">
<p>
Words in s. 20AA(2)(a) inserted (28.7.2000) by
<ref eId="c00752" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00753" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/3/a">s. 10(3)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247941" marker="F96">
<p>
S. 20AA(ga) inserted (28.7.2000) by
<ref eId="c00755" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00756" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/3/b">s. 10(3)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11247951" marker="F97">
<p>
S. 20AA(4)(a) substituted (1.1.1995) by
<ref eId="c00758" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00759" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00760" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/54">Sch. 4 Pt. III para. 54</ref>
(with
<ref eId="c00761" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00762" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00763" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12390061" marker="F98">
<p>
S. 20AB inserted (11.5.2001) by
<ref eId="c00765" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c00766" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/3/1">s. 3(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248011" marker="F99">
<p>
S. 21(1)(b) repealed (1.12.1995) by
<ref eId="c00778" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00779" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5">ss. 11(5)</ref>
,
<ref eId="c00780" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref eId="c00781" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I">Sch. 23 Pt. I</ref>
;
<ref eId="c00782" href="http://www.legislation.gov.uk/id/uksi/1995/2715">S.I. 1995/2715</ref>
,
<ref eId="c00783" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248031" marker="F100">
<p>
Words in s. 21(3) substituted (1.1.1995) by
<ref eId="c00785" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00786" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00787" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/55/a">Sch. 4 Pt. III para. 55(a)</ref>
(with
<ref eId="c00788" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00789" href="http://www.legislation.gov.uk/id/uksi/1994/2670">S.I. 1994/2670</ref>
,
<ref eId="c00790" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2670/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248041" marker="F101">
<p>
Words in s. 21(3) substituted (1.1.1995) by
<ref eId="c00792" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00793" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00794" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/55/b">Sch. 4 Pt. III para. 55(b)</ref>
(with s. 19(3);
<ref eId="c00795" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00796" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248091" marker="F102">
<p>
Words in
<ref eId="c03178" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1">s. 22(1)</ref>
substituted (1.12.1995) by
<ref eId="c03179" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c03180" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/3/5">s. 11(3)(5)</ref>
;
<ref eId="c03181" href="http://www.legislation.gov.uk/id/uksi/1995/2715">S.I. 1995/2715</ref>
,
<ref eId="c03182" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248101" marker="F103">
<p>
Words in
<ref eId="c03183" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1">s. 22(1)</ref>
substituted (1.1.1995) by
<ref eId="c03184" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03185" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c03186" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/56/1/a/b">Sch. 4 Pt. III para. 56(1)(a)(b)</ref>
(with
<ref eId="c03187" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c03188" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c03189" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248111" marker="F104">
<p>
<ref eId="c03190" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1A">S. 22(1A)</ref>
inserted (1.1.1995) by
<ref eId="c03191" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03192" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c03193" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/56/2">Sch. 4 Pt. III para. 56(2)</ref>
(with
<ref eId="c03194" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c03195" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c03196" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248221" marker="F105">
<p>
Words in s. 23(1) substituted (1.1.1995) by
<ref eId="c00836" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00837" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00838" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/57/1/a">Sch. 4 Pt. III para. 57(1)(a)</ref>
(with
<ref eId="c00839" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00840" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00841" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248231" marker="F106">
<p>
Words in s. 23(1) substituted (1.1.1995) by
<ref eId="c00843" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00844" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00845" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/57/1/b">Sch. 4 Pt. III para. 57(1)(b)</ref>
(with
<ref eId="c00846" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00847" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00848" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248241" marker="F107">
<p>
S. 23(1A) inserted (1.1.1995) by
<ref eId="c00850" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00851" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00852" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/57/2">Sch. 4 Pt. III para. 57(2)</ref>
(with
<ref eId="c00853" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00854" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00855" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248251" marker="F108">
<p>
S. 23(1B) inserted (1.6.1997) by
<ref eId="c00857" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00858" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c00859" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/4">Sch. 6 para. 6(4)</ref>
;
<ref eId="c00860" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c00861" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248261" marker="F109">
<p>
Words in
<ref eId="c00862" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23/2">s. 23(2)</ref>
substituted (1.6.1997) by
<ref eId="c00863" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00864" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c00865" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/5">Sch. 6 para. 6(5)</ref>
;
<ref eId="c00866" href="http://www.legislation.gov.uk/id/uksi/1994/1305">S.I. 1994/1305</ref>
,
<ref eId="c00867" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/1305/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248271" marker="F110">
<p>
Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by
<ref eId="c00870" href="http://www.legislation.gov.uk/id/ukpga/2002/23">2002 c. 23</ref>
,
<ref eId="c00871" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6">s. 6</ref>
,
<ref eId="c00872" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/1">Sch. 3 para. 1</ref>
;
<ref eId="c00873" href="http://www.legislation.gov.uk/id/uksi/2002/3056">S.I. 2002/3056</ref>
,
<ref eId="c00874" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/3056/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248301" marker="F111">
<p>
Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by
<ref eId="c00881" href="http://www.legislation.gov.uk/id/ukpga/2002/23">2002 c. 23</ref>
,
<ref eId="c00882" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6">s. 6</ref>
,
<ref eId="c00883" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/1">Sch. 3 para. 1</ref>
;
<ref eId="c00884" href="http://www.legislation.gov.uk/id/uksi/2002/3056">S.I. 2002/3056</ref>
,
<ref eId="c00885" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/3056/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248871" marker="F112">
<p>
Words inserted by virtue of
<ref eId="c03478" href="http://www.legislation.gov.uk/id/ukpga/1982/39">Finance Act 1982 (c. 39, SIF 40:1)</ref>
,
<ref eId="c03479" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/3">s. 4(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248881" marker="F113">
<p>
Words in
<ref eId="c03480" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/1">s. 24(1)</ref>
inserted (15.8.1997) by
<ref eId="c03481" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c03482" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/7">s. 7(7)</ref>
;
<ref eId="c03483" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c03484" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248891" marker="F114">
<p>
Words inserted by
<ref eId="c03485" href="http://www.legislation.gov.uk/id/ukpga/1987/16">Finance Act 1987 (c. 16, SIF 40:1)</ref>
,
<ref eId="c03486" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/1/2/4">s. 1(2)(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248901" marker="F115">
<p>
Words in
<ref eId="c03487" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/1">s. 24(1)</ref>
inserted (1.10.1996) by
<ref eId="c03488" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c03489" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/5/a/6">s. 5(5)(a)(6)</ref>
;
<ref eId="c03490" href="http://www.legislation.gov.uk/id/uksi/1996/2314">S.I. 1996/2314</ref>
,
<ref eId="c03491" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248911" marker="F116">
<p>
Words substituted by
<ref eId="c03492" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c03493" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/1/2">s. 6(1)(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248921" marker="F117">
<p>
Words in
<ref eId="c03494" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/1">s. 24(1)</ref>
repealed (1.11.1996) by
<ref eId="c03495" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c03496" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8">ss. 8</ref>
,
<ref eId="c03497" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205">205</ref>
,
<ref eId="c03498" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I">Sch. 41 Pt. I</ref>
;
<ref eId="c03499" href="http://www.legislation.gov.uk/id/uksi/1996/2536">S.I. 1996/2536</ref>
,
<ref eId="c03500" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2536/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248931" marker="F118">
<p>
Words in
<ref eId="c03501" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/1">s. 24(1)</ref>
substituted (29.4.1996) by virtue of
<ref eId="c03502" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c03503" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/7/2">s. 7(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248941" marker="F119">
<p>
Words in
<ref eId="c03504" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/2">s. 24(2)</ref>
inserted (1.10.1996) by
<ref eId="c03505" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c03506" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/5/b/6">s. 5(5)(b)(6)</ref>
;
<ref eId="c03507" href="http://www.legislation.gov.uk/id/uksi/1996/2314">S.I. 1996/2314</ref>
,
<ref eId="c03508" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248951" marker="F120">
<p>
Words in
<ref eId="c03509" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4">s. 24(4)</ref>
substituted (1.1.1995) by
<ref eId="c03510" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03511" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c03512" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/58/a">Sch. 4 Pt. III para. 58(a)</ref>
(with
<ref eId="c03513" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c03514" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c03515" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248961" marker="F121">
<p>
Words in
<ref eId="c03516" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4">s. 24(4)</ref>
substituted (1.1.1995) by
<ref eId="c03517" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03518" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c03519" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/58/b">Sch. 4 Pt. III para. 58(b)</ref>
(with
<ref eId="c03520" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c03521" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c03522" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248971" marker="F122">
<p>
<ref eId="c03523" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/4A">Ss. 4A</ref>
,
<ref eId="c03524" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/4B">4B</ref>
inserted (1.6.1997) by
<ref eId="c03525" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c03526" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c03527" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/6">Sch. 6 paras. 6(6)</ref>
,
<ref eId="c03528" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/7">7</ref>
;
<ref eId="c03529" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c03530" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248981" marker="F123">
<p>
<ref eId="c03531" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4C/4D">S. 24(4C)(4D)</ref>
inserted (28.7.2000) by
<ref eId="c03532" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c03533" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/4">s. 10(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11249281" marker="F124">
<p>
S. 24AA inserted (24.7.2002) by
<ref eId="c00958" href="http://www.legislation.gov.uk/id/ukpga/2002/23">2002 c. 23</ref>
,
<ref eId="c00959" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6">s. 6</ref>
,
<ref eId="c00960" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/3">Sch. 3 para. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11249291" marker="F125">
<p>
S. 24A inserted (29.4.1996) by
<ref eId="c00962" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c00963" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/7/1">s. 7(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250451" marker="F126">
<p>
Words inserted by
<ref eId="c03904" href="http://www.legislation.gov.uk/id/ukpga/1982/39">Finance Act 1982 (c. 39, SIF 40:1)</ref>
,
<ref eId="c03905" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/4">s. 4(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250461" marker="F127">
<p>
<ref eId="c03906" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1">S. 27(1)</ref>
: definition of “gas oil” inserted (15.8.1997) by
<ref eId="c03907" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c03908" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/8/a">s. 7(8)(a)</ref>
;
<ref eId="c03909" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c03910" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250471" marker="F128">
<p>
Definition of “higher octane unleaded petrol”in s. 27(1) repealed (
<i>retrospective</i>
to 7.3.2001 at 6pm) by
<ref eId="c03911" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c03912" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/5">ss. 2(5)</ref>
,
<ref eId="c03913" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110">110</ref>
,
<ref eId="c03914" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/1/1">Sch. 33 Pt. 1(1)</ref>
Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250491" marker="F129">
<p>
<ref eId="c03916" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1">S. 27(1)</ref>
: definitions of
</p>
<p>
<term refersTo="#term-petrol-substitute" eId="term-petrol-substitute">petrol substitute</term>
</p>
<p> </p>
<p> and</p>
<p>
<term refersTo="#term-power-methylated-spirits" eId="term-power-methylated-spirits">power methylated spirits</term>
</p>
<p> </p>
<p>
repealed (1.12.1995) by
<ref eId="c03917" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c03918" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5">ss. 11(5)</ref>
,
<ref eId="c03919" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref eId="c03920" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I">Sch. 23 Pt. I</ref>
;
<ref eId="c03921" href="http://www.legislation.gov.uk/id/uksi/1995/2715">S.I. 1995/2715</ref>
,
<ref eId="c03922" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250511" marker="F130">
<p>
Words substituted by
<ref eId="c03923" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) Sch. 6 para. 10(
<i>a</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250521" marker="F131">
<p>
Words substituted by
<ref eId="c03924" href="http://www.legislation.gov.uk/id/ukpga/1980/43">Magistrates' Courts Act 1980 (c. 43, SIF 82)</ref>
,
<ref eId="c03925" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1980/43/section/154">s. 154</ref>
,
<ref eId="c03926" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1980/43/schedule/7/paragraph/181">Sch. 7 para. 181</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250531" marker="F132">
<p>
<ref eId="c03927" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1">S. 27(1)</ref>
: words in definition of
</p>
<p>
<term refersTo="#term-the-prescribed-sum" eId="term-the-prescribed-sum">the prescribed sum</term>
</p>
<p> </p>
<p>
substituted (1.4.1996) by
<ref eId="c03928" href="http://www.legislation.gov.uk/id/ukpga/1995/40">1995 c. 40</ref>
,
<ref eId="c03929" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5">ss. 5</ref>
,
<ref eId="c03930" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2">7(2)</ref>
,
<ref eId="c03931" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/21">Sch. 4 para. 21</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250541" marker="F133">
<p>
In the definition of “the prescribed sum” paragraph (c) inserted by
<ref eId="c03932" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) Sch. 6 para. 10(
<i>b</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250551" marker="F134">
<p>
Word inserted by
<ref eId="c03933" href="http://www.legislation.gov.uk/id/ukpga/1987/16">Finance Act 1987 (c. 16, SIF 40:1)</ref>
,
<ref eId="c03934" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/1/3/4">s. 1(3)(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250561" marker="F135">
<p>
Definition substituted by
<ref eId="c03935" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c03936" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/5/3">s. 5(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250571" marker="F136">
<p>
Word in
<ref eId="c03937" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1">s. 27(1)</ref>
repealed (15.8.1997) by
<ref eId="c03938" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c03939" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113">s. 113</ref>
,
<ref eId="c03940" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/I">Sch. 18 Pt. I</ref>
Note;
<ref eId="c03941" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c03942" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250581" marker="F137">
<p>
<ref eId="c03943" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1">S. 27(1)</ref>
: words in the definition of
</p>
<p>
<term refersTo="#term-road-vehicle" eId="term-road-vehicle">road vehicle</term>
</p>
<p> </p>
<p>
substituted (1.7.1995) by
<ref eId="c03944" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c03945" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/8/1/3">s. 8(1)(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250591" marker="F138">
<p>
<ref eId="c03946" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1">S. 27(1)</ref>
: definition of
</p>
<p>
<term refersTo="#term-ultra-low-sulphur-diesel" eId="term-ultra-low-sulphur-diesel">ultra low sulphur diesel</term>
</p>
<p> </p>
<p>
inserted (15.8.1997) by
<ref eId="c03947" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c03948" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/8/b">s. 7(8)(b)</ref>
;
<ref eId="c03949" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c03950" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250601" marker="F139">
<p>
Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol” in s. 27(1) inserted (1.10.2000) by
<ref eId="c03951" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c03952" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/5/5">s. 5(5)</ref>
;
<ref eId="c03953" href="http://www.legislation.gov.uk/id/uksi/2000/2674">S.I. 2000/2674</ref>
,
<ref eId="c03954" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/2674/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250621" marker="F140">
<p>
<ref eId="c03955" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1A">S. 27(1A)</ref>
inserted by
<ref eId="c03956" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c03957" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/5/4">s. 5(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250631" marker="F141">
<p>
Word inserted by
<ref eId="c03958" href="http://www.legislation.gov.uk/id/ukpga/1985/54">Finance Act 1985 (c. 54, SIF 40:1)</ref>
,
<ref eId="c03959" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7">s. 7</ref>
,
<ref eId="c03960" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/3">Sch. 4 para.3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250641" marker="F142">
<p>
Words in
<ref eId="c03961" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/3">s. 27(3)</ref>
Table inserted (1.6.1997) by
<ref eId="c03962" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c03963" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c03964" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/7">Sch. 6 para. 6(7)</ref>
;
<ref eId="c03965" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c03966" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11250651" marker="F143">
<p>
Words in
<ref eId="c03967" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/3">s. 27(3)</ref>
repealed (1.5.1995) by
<ref eId="c03968" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c03969" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162">s. 162</ref>
,
<ref eId="c03970" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/I">Sch. 29 Pt. I</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11241351" marker="C1">
<p>
<ref eId="c00062" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/3">S. 3</ref>
modified (26.7.2002) by
<ref eId="c00063" href="http://www.legislation.gov.uk/id/uksi/2002/1928">S.I. 2002/1928</ref>
,
<ref eId="c00064" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/2/a">reg. 3(2)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11242721" marker="C2">
<p>
Words in s. 6(1) modified (
<i>retrospective</i>
to 6pm on 2.7.1997 until 14.8.1997) by
<ref eId="c00073" href="http://www.legislation.gov.uk/id/ukpga/1997/58">1997 c. 58</ref>
,
<ref eId="c00074" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/58/section/11/1/5">s. 11(1)(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11242781" marker="C3">
<p>
S. 6(1A) modified (
<i>temp.</i>
to midnight on 14.6.2001) (
<i>retrospective</i>
to 7.3.2001 at 6pm) by
<ref eId="c00095" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c00096" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/1/2/4">s. 1(2)(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11243341" marker="C4">
<p>
<ref eId="c00240" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9">S. 9</ref>
restricted (subject to reg. 6 of the amending S.I.)(1.8.2002) by
<ref eId="c00241" href="http://www.legislation.gov.uk/id/uksi/2002/1773">S.I. 2002/1773</ref>
,
<ref eId="c00242" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/5">regs. 5</ref>
,
<ref eId="c00243" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6">6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11243351" marker="C5">
<p>
<ref eId="c00244" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9">S. 9</ref>
excluded (20.10.1995) by
<ref eId="c00245" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref eId="c00246" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b">reg. 118(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11243371" marker="C6">
<p>
<ref eId="c00250" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/4">S. 9(4)</ref>
amended by
<ref eId="c00251" href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref eId="c00252" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<i>c</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11243381" marker="C7">
<p>
<ref eId="c00253" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/4">S. 9(4)</ref>
amended (1.1.1993) by
<ref eId="c00254" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00255" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d">reg. 11(d)</ref>
(with
<ref eId="c00256" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12">reg. 12</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11243501" marker="C8">
<p>
S. 10 restricted (1.6.1997) by
<ref eId="c00261" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00262" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c">s. 12A(3)(c)</ref>
(as inserted (1.6.1997) by
<ref eId="c00263" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00264" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c00265" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1">Sch. 6 paras. 1(1)</ref>
;
<ref eId="c00266" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c00267" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11244471" marker="C9">
<p>
S. 11(1)(b)(ba)(c) restricted (subject to reg. 6 of the amending S.I.) (1.8.2002) by
<ref eId="c00316" href="http://www.legislation.gov.uk/id/uksi/2002/1773">S.I. 2002/1773</ref>
,
<ref eId="c00317" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/4">regs. 4</ref>
,
<ref eId="c00318" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6">6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11244761" marker="C10">
<p>
S. 12(2) restricted by
<ref eId="c02263" href="http://www.legislation.gov.uk/id/uksi/1989/2439">S.I. 1989/2439</ref>
,
<ref eId="c02264" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1989/2439/regulation/2">reg. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11244991" marker="C11">
<p>
S. 13 restricted (1.6.1997) by
<ref eId="c00418" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00419" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c">s. 12A(3)(c)</ref>
(as inserted (1.6.1997) by
<ref eId="c00420" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00421" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c00422" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1">Sch. 6 para. 1(1)</ref>
;
<ref eId="c00423" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c00424" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11245601" marker="C12">
<p>
S. 13AA(1) restricted (1.8.2002) by
<ref eId="c00475" href="http://www.legislation.gov.uk/id/uksi/2002/1773">S.I. 2002/1773</ref>
,
<ref eId="c00476" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/4">regs. 4</ref>
,
<ref eId="c00477" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6">6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11246511" marker="C13">
<p>
S. 14 restricted (1.6.1997) by
<ref eId="c00497" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00498" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c">s. 12A(3)(c)</ref>
(as inserted (1.6.1997) by
<ref eId="c00499" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00500" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c00501" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1">Sch. 6 paras. 1(1)</ref>
;
<ref eId="c00502" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c00503" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11246521" marker="C14">
<p>
S. 14(1) restricted (1.8.2002) by
<ref eId="c00505" href="http://www.legislation.gov.uk/id/uksi/2002/1773">S.I. 2002/1773</ref>
,
<ref eId="c00506" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/4">regs. 4</ref>
,
<ref eId="c00507" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6">6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11246681" marker="C15">
<p>
<ref eId="c00539" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15">S. 15</ref>
amended (15.10.1993) by
<ref eId="c00540" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00541" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3">s. 12(3)</ref>
;
<ref eId="c00542" href="http://www.legislation.gov.uk/id/uksi/1993/2215">S.I. 1993/2215</ref>
. art. 3
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11246691" marker="C16">
<p>
<ref eId="c00543" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15">S. 15</ref>
excluded (20.10.1995) by
<ref eId="c00544" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref eId="c00545" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b">reg. 118(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11246701" marker="C17">
<p>
<ref eId="c00546" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1">S. 15(1)</ref>
modified (26.7.2002) by
<ref eId="c00547" href="http://www.legislation.gov.uk/id/uksi/2002/1928">S.I. 2002/1928</ref>
,
<ref eId="c00548" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/1/a/2/b/3">reg. 3(1)(a)(2)(b)(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11246711" marker="C18">
<p>
<ref eId="c00549" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1">S. 15(1)</ref>
amended by
<ref eId="c00550" href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref eId="c00551" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<i>c</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11246721" marker="C19">
<p>
<ref eId="c00552" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1">S. 15(1)</ref>
amended (1.1.1993) by
<ref eId="c00553" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00554" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d">reg. 11(d)</ref>
(with
<ref eId="c00555" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12">reg. 12</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11246771" marker="C20">
<p>
Ss. 17-19A amended (15.10.1993) by
<ref eId="c00577" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00578" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3">s. 12(3)</ref>
;
<ref eId="c00579" href="http://www.legislation.gov.uk/id/uksi/1993/2215">S.I. 1993/2215</ref>
,
<ref eId="c00580" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11246781" marker="C21">
<p>
S. 17 excluded (20.10.1995) by
<ref eId="c00582" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref eId="c00583" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b">reg. 118(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11246791" marker="C22">
<p>
S. 17(1) explained by
<ref eId="c00585" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00586" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/4">s. 6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11246801" marker="C23">
<p>
S. 17(1) amended by
<ref eId="c00588" href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref eId="c00589" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<i>c</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11246811" marker="C24">
<p>
S. 17(1) amended (1.1.1993) by
<ref eId="c00591" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00592" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d">reg. 11(d)</ref>
(with
<ref eId="c00593" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12">reg. 12</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247351" marker="C25">
<p>
<rref eId="c00614" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17" upTo="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A">Ss. 17-19A</rref>
amended (15.10.1993) by
<ref eId="c00615" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00616" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3">s. 12(3)</ref>
;
<ref eId="c00617" href="http://www.legislation.gov.uk/id/uksi/1993/2215">S.I. 1993/2215</ref>
,
<ref eId="c00618" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247361" marker="C26">
<p>
<ref eId="c00619" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19">S. 19</ref>
excluded (20.10.1995) by
<ref eId="c00620" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref eId="c00621" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b">reg. 118(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247391" marker="C27">
<p>
<ref eId="c00635" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3">S. 19(3)</ref>
modified (26.7.2002) by
<ref eId="c00636" href="http://www.legislation.gov.uk/id/uksi/2002/1928">S.I. 2002/1928</ref>
,
<ref eId="c00637" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/1/b/2/c">reg. 3(1)(b)(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247401" marker="C28">
<p>
<ref eId="c00638" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3">S. 19(3)</ref>
amended by
<ref eId="c00639" href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref eId="c00640" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<i>c</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247411" marker="C29">
<p>
<ref eId="c00641" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3">S. 19(3)</ref>
explained by
<ref eId="c00642" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00643" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/4">s. 6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247421" marker="C30">
<p>
<ref eId="c00644" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3">S. 19(3)</ref>
amended (1.1.1993) by
<ref eId="c00645" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00646" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d">reg. 11(d)</ref>
(with
<ref eId="c00647" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12">reg. 12</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247481" marker="C31">
<p>
<rref eId="c00665" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17" upTo="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A">Ss. 17-19A</rref>
amended (15.10.1993) by
<ref eId="c00666" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00667" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3">s. 12(3)</ref>
;
<ref eId="c00668" href="http://www.legislation.gov.uk/id/uksi/1993/2215">S.I. 1993/2215</ref>
,
<ref eId="c00669" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247491" marker="C32">
<p>
<ref eId="c00670" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/1">S. 19A(1)</ref>
amended by
<ref eId="c00671" href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref eId="c00672" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<i>c</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247501" marker="C33">
<p>
<ref eId="c00673" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/1">S. 19A(1)</ref>
amended (1.1.1993) by
<ref eId="c00674" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00675" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d">reg. 11(d)</ref>
(with
<ref eId="c00676" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12">reg. 12</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247561" marker="C34">
<p>
S. 20 excluded (20.10.1995) by
<ref eId="c00682" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref eId="c00683" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b">reg. 118(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247571" marker="C35">
<p>
S. 20(1) amended by
<ref eId="c00685" href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref eId="c00686" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<i>c</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247581" marker="C36">
<p>
S. 20(1) amended (1.1.1993) by
<ref eId="c00688" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00689" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d">reg. 11(d)</ref>
(with
<ref eId="c00690" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12">reg. 12</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11247591" marker="C37">
<p>
S. 20(1)(a)(3)(a) modified (26.7.2002) by
<ref eId="c00692" href="http://www.legislation.gov.uk/id/uksi/2002/1928">S.I. 2002/1928</ref>
,
<ref eId="c00693" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/2/d">reg. 3(2)(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11248001" marker="C38">
<p>
S. 21(1)(a)(2) modified (26.7.2002) by
<ref eId="c00775" href="http://www.legislation.gov.uk/id/uksi/2002/1928">S.I. 2002/1928</ref>
,
<ref eId="c00776" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/1/c">reg. 3(1)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11248211" marker="C39">
<p>
S. 23 restricted (1.6.1997) by
<ref eId="c00828" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00829" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c">s. 12A(3)(c)</ref>
(as inserted (1.6.1997) by
<ref eId="c00830" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00831" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c00832" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1">Sch. 6 para. 1(1)</ref>
;
<ref eId="c00833" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c00834" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_2b5b74c5-1a78-4ec1-8108-0f28f08d157a" marker="C40">
<p>
S. 23A restricted in part by
<ref eId="d20e4" href="http://www.legislation.gov.uk/id/uksi/2002/3057">S.I. 2002/3057</ref>
,
<ref eId="cc171287124484" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/3057/regulation/3/1">reg. 3(1)</ref>
(as substituted (1.4.2008) by
<ref eId="d20e10" href="http://www.legislation.gov.uk/id/uksi/2008/2753">The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/2753)</ref>
,
<ref eId="cc00020" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/2753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc116895019820" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2753/regulation/7/2">7(2)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11248281" marker="C41">
<p>
S. 23A(1)(4) excluded (1.1.2003) by
<ref eId="c00876" href="http://www.legislation.gov.uk/id/uksi/2002/3057">S.I. 2002/3057</ref>
,
<ref eId="c00877" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/3057/regulation/3/1">regs. 3(1)</ref>
,
<ref eId="c00878" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/3057/regulation/6/3">6(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11248861" marker="C42">
<p>
<ref eId="c03470" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24">S. 24</ref>
restricted (1.6.1997) by
<ref eId="c03471" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03472" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c">s. 12A(3)(c)</ref>
(as inserted (1.6.1997) by
<ref eId="c03473" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c03474" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c03475" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1">Sch. 6 para. 1(1)</ref>
;
<ref eId="c03476" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c03477" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11251161" marker="C43">
<p>The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11245671" marker="M1">
<p>
<ref eId="c00494" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11245691" marker="M2">
<p>
<ref eId="c00495" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11247781" marker="M3">
<p>
<ref eId="c03134" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11247791" marker="M4">
<p>
<ref eId="c03135" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11250481" marker="M5">
<p>
<ref eId="c03915" href="http://www.legislation.gov.uk/id/ukpga/1979/2">1979 c. 2</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11251181" marker="M6">
<p>
<ref eId="c01058" href="http://www.legislation.gov.uk/id/ukpga/1971/12">1971 c. 12</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11251191" marker="M7">
<p>
<ref eId="c01059" href="http://www.legislation.gov.uk/id/ukpga/1975/45">1975 c. 45</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11251211" marker="M8">
<p>
<ref eId="c01060" href="http://www.legislation.gov.uk/id/uksi/1977/1866">S.I. 1977/1866</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11251221" marker="M9">
<p>
<ref eId="c01061" href="http://www.legislation.gov.uk/id/ukpga/1978/30">1978 c. 30</ref>
.
</p>
</note>
</notes>
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<dc:title>Hydrocarbon Oil Duties Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.</dc:description>
<dc:date>1980-02-29</dc:date>
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<hcontainer name="crossheading" ukl:Name="Pblock" eId="crossheading-the-dutiable-commodities">
<heading> The dutiable commodities</heading>
<section eId="section-1">
<num>1</num>
<heading> Hydrocarbon oil.</heading>
<subsection eId="section-1-1">
<num>(1)</num>
<content>
<p>
Subsections
<ins class="first last" ukl:ChangeId="d29p60" ukl:CommentaryRef="c11241171">
<noteRef uk:name="commentary" href="#c11241171" class="commentary"/>
(2) to (6)
</ins>
below define the various descriptions of oil referred to in this Act.
</p>
</content>
</subsection>
<subsection eId="section-1-2">
<num>(2)</num>
<intro>
<p>
<term refersTo="#term-hydrocarbon-oil" eId="term-hydrocarbon-oil">Hydrocarbon oil</term>
” means petroleum oil, coal tar, and oil produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons, but does not include such hydrocarbons or bituminous or asphaltic substances as are—
</p>
</intro>
<level class="para1" eId="section-1-2-a">
<num>(a)</num>
<content>
<p>solid or semi-solid at a temperature of 15°C or</p>
</content>
</level>
<level class="para1" eId="section-1-2-b">
<num>(b)</num>
<content>
<p>gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.</p>
</content>
</level>
</subsection>
<subsection eId="section-1-3">
<num>(3)</num>
<intro>
<p>
<term refersTo="#term-light-oil" eId="term-light-oil">Light oil</term>
” means hydrocarbon oil—
</p>
</intro>
<level class="para1" eId="section-1-3-a">
<num>(a)</num>
<content>
<p>of which not less that 90 per cent. by volume distils at a temperature not exceeding 210°C or</p>
</content>
</level>
<level class="para1" eId="section-1-3-b">
<num>(b)</num>
<content>
<p>which gives off an inflammable vapour at a temperature of less than 23°C when tested in the manner prescribed by the Acts relating to petroleum.</p>
</content>
</level>
</subsection>
<subsection eId="section-1-3A">
<num>
<ins class="first" ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">
<noteRef uk:name="commentary" href="#c11241201" class="commentary"/>
<noteRef href="#c11241181" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201"></ins>
<term refersTo="#term-ultra-low-sulphur-petrol" eId="term-ultra-low-sulphur-petrol">
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">Ultra low sulphur petrol</ins>
</term>
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">” means unleaded petrol </ins>
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">
<noteRef href="#c11241191" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .—
</ins>
</p>
</intro>
<level class="para1" eId="section-1-3A-a">
<num>
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">the sulphur content of which does not exceed 0.005 per cent. by weight or is nil, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-1-3A-b">
<num>
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">the aromatics content of which does not exceed 35 per cent. by volume.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-1-3B">
<num>
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">(3B)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201"></ins>
<term refersTo="#term-unleaded-petrol" eId="term-unleaded-petrol">
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">Unleaded petrol</ins>
</term>
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">” means petrol that contains not more than 0.013 grams of lead per litre of petrol; and petrol is “</ins>
<term refersTo="#term-leaded-petrol" eId="term-leaded-petrol">
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">leaded petrol</ins>
</term>
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">” if it is not unleaded.</ins>
</p>
</content>
</subsection>
<subsection eId="section-1-3C">
<num>
<ins ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">
<noteRef href="#c11241201" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3C)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p106" ukl:CommentaryRef="c11241201">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subsection>
<subsection eId="section-1-4">
<num>(4)</num>
<content>
<p>
<term refersTo="#term-heavy-oil" eId="term-heavy-oil">Heavy oil</term>
” means hydrocarbon oil other than light oil.
</p>
</content>
</subsection>
<subsection eId="section-1-5">
<num>
<ins class="first" ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">
<noteRef uk:name="commentary" href="#c11241211" class="commentary"/>
(5)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211"></ins>
<term refersTo="#term-gas-oil" eId="term-gas-oil">
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">Gas oil</ins>
</term>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240° C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340° C.</ins>
</p>
</content>
</subsection>
<subsection eId="section-1-6">
<num>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">
<ins class="first" ukl:ChangeId="d29p171" ukl:CommentaryRef="c11241221">
<noteRef uk:name="commentary" href="#c11241221" class="commentary"/>
(6)
</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">
<ins ukl:ChangeId="d29p171" ukl:CommentaryRef="c11241221"></ins>
</ins>
<term refersTo="#term-ultra-low-sulphur-diesel" eId="term-ultra-low-sulphur-diesel">
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">
<ins ukl:ChangeId="d29p171" ukl:CommentaryRef="c11241221">Ultra low sulphur diesel</ins>
</ins>
</term>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">
<ins ukl:ChangeId="d29p171" ukl:CommentaryRef="c11241221">” means gas oil—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="section-1-6-a">
<num>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">
<ins ukl:ChangeId="d29p171" ukl:CommentaryRef="c11241221">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">
<ins ukl:ChangeId="d29p171" ukl:CommentaryRef="c11241221">the sulphur content of which does not exceed 0.005 per cent. by weight or is nil;</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-1-6-b">
<num>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">
<ins ukl:ChangeId="d29p171" ukl:CommentaryRef="c11241221">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">
<ins ukl:ChangeId="d29p171" ukl:CommentaryRef="c11241221">the density of which does not exceed 835 kilograms per cubic metre at a temperature of 15° C; and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-1-6-c">
<num>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">
<ins ukl:ChangeId="d29p171" ukl:CommentaryRef="c11241221">(c)</ins>
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">
<ins class="last" ukl:ChangeId="d29p171" ukl:CommentaryRef="c11241221">of which not less than 95 per cent. by volume distils at a temperature not exceeding 345° C.</ins>
</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-2">
<num>2</num>
<heading> Provisions supplementing s. 1.</heading>
<subsection eId="section-2-1">
<num>(1)</num>
<content>
<p>The method of testing oil for the purpose of ascertaining its classification in accordance with section 1 above shall, subject to subsection (3)(b) of that section, be such as the Commissioners may direct.</p>
</content>
</subsection>
<subsection eId="section-2-1A">
<num>
<noteRef href="#c11241261" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1A)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-2-2">
<num>(2)</num>
<content>
<p>Subject to subsection (3) below, the Treasury may from time to time direct that, for the purposes of any duty of excise for the time being chargeable on hydrocarbon oil, any specified description of light oil shall be treated as being heavy oil.</p>
</content>
</subsection>
<subsection eId="section-2-3">
<num>(3)</num>
<content>
<p>The Treasury shall not give a direction under subsection (2) above in relation to any description of oil unless they are satisfied that the description is one which should, according to its use, be classed with heavy oil.</p>
</content>
</subsection>
<subsection eId="section-2-4">
<num>(4)</num>
<intro>
<p>For the purposes of the Customs and Excise Acts 1979, the production of hydrocarbon oil includes—</p>
</intro>
<level class="para1" eId="section-2-4-a">
<num>(a)</num>
<content>
<p>the obtaining of one description of hydrocarbon oil from another description of hydrocarbon oil; and</p>
</content>
</level>
<level class="para1" eId="section-2-4-b">
<num>(b)</num>
<content>
<p>the subjecting of hydrocarbon oil to any process of purification or blending,</p>
</content>
</level>
<wrapUp>
<p>as well as the obtaining of hydrocarbon oil from other substances or from any natural source.</p>
</wrapUp>
</subsection>
<subsection eId="section-2-5">
<num>
<noteRef href="#c11241271" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-2AA">
<num>
<ins class="first" ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">
<noteRef uk:name="commentary" href="#c11241281" class="commentary"/>
2AA
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281"> Biodiesel</ins>
</heading>
<subsection eId="section-2AA-1">
<num>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">In this Act “</ins>
<term refersTo="#term-biodiesel" eId="term-biodiesel">
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">biodiesel</ins>
</term>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">” means diesel quality liquid fuel—</ins>
</p>
</intro>
<level class="para1" eId="section-2AA-1-a">
<num>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">that is produced from biomass or waste cooking oil,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-2AA-1-b">
<num>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">the ester content of which is not less than 96.5% by weight, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-2AA-1-c">
<num>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">the sulphur content of which does not exceed 0.005% by weight or is nil.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-2AA-2">
<num>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">In subsection (1)—</ins>
</p>
</intro>
<level class="para1" eId="section-2AA-2-a">
<num>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281"></ins>
<term refersTo="#term-diesel-quality" eId="term-diesel-quality">
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">diesel quality</ins>
</term>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">” means capable of being used for the same purposes as heavy oil;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-2AA-2-b">
<num>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281"></ins>
<term refersTo="#term-liquid" eId="term-liquid">
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">liquid</ins>
</term>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-2AA-2-c">
<num>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">(c)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281"></ins>
<term refersTo="#term-biomass" eId="term-biomass">
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">biomass</ins>
</term>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">” means vegetable and animal substances constituting the biodegradable fraction of—</ins>
</p>
</intro>
<level class="para2" eId="section-2AA-2-c-i">
<num>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">products, wastes and residues from agriculture, forestry and related activities, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-2AA-2-c-ii">
<num>
<ins ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">(ii)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p263" ukl:CommentaryRef="c11241281">industrial and municipal waste.</ins>
</p>
</content>
</level>
</level>
</subsection>
</section>
<section eId="section-2A">
<num>
<ins class="first" ukl:ChangeId="d29p18498">
<noteRef href="#c11241301" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
2A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p18498"> Power to amend definitions.</ins>
</heading>
<subsection eId="section-2A-1">
<num>
<ins ukl:ChangeId="d29p18498">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p18498">The Treasury may by order made by statutory instrument amend the definitions for the purposes of this Act of—</ins>
</p>
<p>
<ins ukl:ChangeId="d29p18498">“ultra low sulphur petrol”;</ins>
</p>
<p>
<ins ukl:ChangeId="d29p18498">“unleaded petrol” and “leaded petrol”; and</ins>
</p>
<p>
<ins ukl:ChangeId="d29p18498">
<noteRef href="#c11241311" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . and
</ins>
</p>
<p>
<ins ukl:ChangeId="d29p18498">“ultra low sulphur diesel”.</ins>
</p>
</content>
</subsection>
<subsection eId="section-2A-2">
<num>
<ins ukl:ChangeId="d29p18498">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p18498">An order under this section may contain such incidental, supplementary and transitional provision as appears to the Treasury to be appropriate.</ins>
</p>
</content>
</subsection>
<subsection eId="section-2A-3">
<num>
<ins ukl:ChangeId="d29p18498">(3)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p18498">No order shall be made under this section unless a draft of it has been laid before and approved by a resolution of the House of Commons.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-3">
<num>3</num>
<heading> Hydrocarbon oil as ingredient of imported goods.</heading>
<content>
<p>Where imported goods contain hydrocarbon oil as a part or ingredient thereof, the oil shall be disregarded in the application to the goods of section 126 of the Management Act (charge of duty on manufactured or composite imported articles) unless in the opinion of the Commissioners the goods should, according to their use, be classed with hydrocarbon oil.</p>
</content>
</section>
<section eId="section-4">
<num>
<noteRef href="#c11241371" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
4
</num>
<heading/>
<content>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</item>
</blockList>
</content>
</section>
<section eId="section-5">
<num>5</num>
<heading> Road fuel gas.</heading>
<content>
<p>
In this Act “
<term refersTo="#term-road-fuel-gas" eId="term-road-fuel-gas">road fuel gas</term>
” means any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars, and which is for use as fuel in road vehicles.
</p>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="crossheading-charging-provisions">
<heading> Charging provisions</heading>
<section eId="section-6">
<num>6</num>
<heading> Excise duty on hydrocarbon oil.</heading>
<subsection eId="section-6-1">
<num>(1)</num>
<intro>
<p>
Subject to
<ins class="first" ukl:ChangeId="d29p451" ukl:CommentaryRef="c11242731">
<noteRef uk:name="commentary" href="#c11242731" class="commentary"/>
subsections (2) . . .
</ins>
<ins class="last" ukl:ChangeId="d29p451" ukl:CommentaryRef="c11242731">
<noteRef href="#c11242741" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
and (3)
</ins>
below, there shall be charged on hydrocarbon oil—
</p>
</intro>
<level class="para1" eId="section-6-1-a">
<num>(a)</num>
<content>
<p>imported into the United Kingdom; or</p>
</content>
</level>
<level class="para1" eId="section-6-1-b">
<num>(b)</num>
<content>
<p>
produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above,
<ins class="first" ukl:ChangeId="d29p469" ukl:CommentaryRef="c11242751">
<noteRef uk:name="commentary" href="#c11242751" class="commentary"/>
a duty of excise at
</ins>
<ins class="last" ukl:ChangeId="d29p469" ukl:CommentaryRef="c11242751">
<ins class="first last" ukl:ChangeId="d29p471" ukl:CommentaryRef="c11242761">
<noteRef uk:name="commentary" href="#c11242761" class="commentary"/>
the rates specified in subsection (1A) below.
</ins>
</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-6-1A">
<num>
<ins class="first" ukl:ChangeId="d29p475">
<noteRef href="#c11242771" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p475">The rates at which the duty shall be charged are—</ins>
</p>
</intro>
<level class="para1" eId="section-6-1A-a">
<num>
<ins ukl:ChangeId="d29p475">(a)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p475">
<ins class="first last" ukl:ChangeId="d29p489" ukl:CommentaryRef="c11242791">
<noteRef uk:name="commentary" href="#c11242791" class="commentary"/>
£0.4582
</ins>
</ins>
a litre in the case of ultra low sulphur petrol;
</p>
</content>
</level>
<level class="para1" eId="section-6-1A-b">
<num>(b)</num>
<content>
<p>£0.5468 a litre in the case of light oil other than ultra low sulphur petrol;</p>
</content>
</level>
<level class="para1" eId="section-6-1A-c">
<num>(c)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p504" ukl:CommentaryRef="c11242801">
<noteRef uk:name="commentary" href="#c11242801" class="commentary"/>
£0.4582
</ins>
a litre in the case of ultra low sulphur diesel; and
</p>
</content>
</level>
<level class="para1" eId="section-6-1A-d">
<num>(d)</num>
<content>
<p>£0.5182 a litre in the case of heavy oil other than ultra low sulphur diesel.</p>
</content>
</level>
</subsection>
<subsection eId="section-6-2">
<num>(2)</num>
<content>
<p>Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.</p>
</content>
</subsection>
<subsection eId="section-6-2A">
<num>(2A)</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c11242811" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</subsection>
<subsection eId="section-6-3">
<num>
<ins class="first" ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">
<noteRef uk:name="commentary" href="#c11242821" class="commentary"/>
(3)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">In the case of aviation gasoline, the duty of excise charged under subsection (1) above shall be at one half of the rate specified in </ins>
<ins ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">
<ins class="first last" ukl:ChangeId="d29p535" ukl:CommentaryRef="c11242831">
<noteRef uk:name="commentary" href="#c11242831" class="commentary"/>
subsection (1A) above
</ins>
</ins>
<ins ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821"> in relation to light oil.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6-4">
<num>
<ins ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">In this Act “</ins>
<term refersTo="#term-aviation-gasoline" eId="term-aviation-gasoline">
<ins ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">aviation gasoline</ins>
</term>
<ins ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">” means light oil which—</ins>
</p>
</intro>
<level class="para1" eId="section-6-4-a">
<num>
<ins ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">is specially produced as fuel for aircraft; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-6-4-b">
<num>
<ins ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">is not normally used in road vehicles; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-6-4-c">
<num>
<ins ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">(c)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p528" ukl:CommentaryRef="c11242821">is delivered for use solely as fuel for aircraft.</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-6AA">
<num>
<ins class="first" ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">
<noteRef uk:name="commentary" href="#c11242991" class="commentary"/>
6AA
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991"> Excise duty on biodiesel</ins>
</heading>
<subsection eId="section-6AA-1">
<num>
<ins ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">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 biodiesel.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6AA-2">
<num>
<ins ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">In subsection (1) “</ins>
<term refersTo="#term-chargeable-use" eId="term-chargeable-use">
<ins ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">chargeable use</ins>
</term>
<ins ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">” means use—</ins>
</p>
</intro>
<level class="para1" eId="section-6AA-2-a">
<num>
<ins ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">as fuel for any engine, motor or other machinery, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-6AA-2-b">
<num>
<ins ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">as an additive or extender in any substance so used.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-6AA-3">
<num>
<ins ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">(3)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p569" ukl:CommentaryRef="c11242991">The rate of duty under this section shall be £0.2582 a litre.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-6AB">
<num>
<ins class="first" ukl:ChangeId="d29p617">
<noteRef href="#c11243001" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
6AB
</ins>
</num>
<heading> Excise duty on blends of biodiesel and heavy oils</heading>
<subsection eId="section-6AB-1">
<num>
<ins ukl:ChangeId="d29p617">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p617">A duty of excise shall be charged on bioblend—</ins>
</p>
</intro>
<level class="para1" eId="section-6AB-1-a">
<num>
<ins ukl:ChangeId="d29p617">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p617">imported into the United Kingdom, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-6AB-1-b">
<num>
<ins ukl:ChangeId="d29p617">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p617">produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioblend chargeable with duty under paragraph (a) above. This is subject to subsection (6) below.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-6AB-2">
<num>
<ins ukl:ChangeId="d29p617">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p617">In this Act “</ins>
<term refersTo="#term-bioblend" eId="term-bioblend">
<ins ukl:ChangeId="d29p617">bioblend</ins>
</term>
<ins ukl:ChangeId="d29p617">” means any mixture that is produced by mixing—</ins>
</p>
</intro>
<level class="para1" eId="section-6AB-2-a">
<num>
<ins ukl:ChangeId="d29p617">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p617">biodiesel, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-6AB-2-b">
<num>
<ins ukl:ChangeId="d29p617">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p617">heavy oil not charged with the excise duty on hydrocarbon oil.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-6AB-3">
<num>
<ins ukl:ChangeId="d29p617">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p617">The rate at which the duty shall be charged on any bioblend shall be a composite rate representing—</ins>
</p>
</intro>
<level class="para1" eId="section-6AB-3-a">
<num>
<ins ukl:ChangeId="d29p617">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p617">in respect of the proportion of the bioblend that is hydrocarbon oil, the rate that would be applicable to the bioblend if it consisted entirely of heavy oil of the description that went into producing the bioblend, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-6AB-3-b">
<num>
<ins ukl:ChangeId="d29p617">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p617">in respect of the proportion of the bioblend that is biodiesel, the rate that would be applicable to the bioblend if it consisted entirely of biodiesel.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-6AB-4">
<num>
<ins ukl:ChangeId="d29p617">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p617">The references in subsection (3) above to the proportions of—</ins>
</p>
</intro>
<level class="para1" eId="section-6AB-4-a">
<num>
<ins ukl:ChangeId="d29p617">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p617">hydrocarbon oil, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-6AB-4-b">
<num>
<ins ukl:ChangeId="d29p617">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p617">biodiesel,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p617">are to the proportions by volume to the nearest 0.001%.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-6AB-5">
<num>
<ins ukl:ChangeId="d29p617">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p617">If the Commissioners are not satisfied as to the proportion of biodiesel in any bioblend, the rate of duty chargeable shall be the rate that would be applicable to the bioblend if it consisted entirely of heavy oil of the description that went into producing the bioblend.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6AB-6">
<num>
<ins ukl:ChangeId="d29p617">(6)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p617">Where imported bioblend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the bioblend, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-6AC">
<num>
<ins class="first" ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">
<noteRef uk:name="commentary" href="#c11243041" class="commentary"/>
6AC
</ins>
</num>
<heading> Application to biodiesel and bioblend of provisions relating to hydrocarbon oil</heading>
<subsection eId="section-6AC-1">
<num>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">The Commissioners may by regulations provide for—</ins>
</p>
</intro>
<level class="para1" eId="section-6AC-1-a">
<num>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">(a)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—</ins>
</p>
</intro>
<level class="para2" eId="section-6AC-1-a-i">
<num>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">biodiesel;</ins>
</p>
</content>
</level>
<level class="para2" eId="section-6AC-1-a-ii">
<num>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">bioblend;</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-6AC-1-b">
<num>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">references in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under—</ins>
</p>
</intro>
<level class="para2" eId="section-6AC-1-b-i">
<num>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">section 6AA above;</ins>
</p>
</content>
</level>
<level class="para2" eId="section-6AC-1-b-ii">
<num>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">section 6AB above;</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-6AC-1-c">
<num>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">biodiesel, or bioblend, to be treated for the purposes of such of the following provisions of this Act as may be specified as if it fell within a specified description of hydrocarbon oil.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-6AC-2">
<num>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">Where the effect of provision made under subsection (1) above is to extend any power to make regulations, provision made in exercise of the power as extended may be contained in the same statutory instrument as the provision extending the power.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6AC-3">
<num>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">In this section “</ins>
<term refersTo="#term-specified" eId="term-specified">
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">specified</ins>
</term>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">” means specified by regulations under this section.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6AC-4">
<num>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">Regulations under this section may make different provision for different cases.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6AC-5">
<num>
<ins ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">(5)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p715" ukl:CommentaryRef="c11243041">Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-6A">
<num>
<ins class="first" ukl:ChangeId="d29p20730">6A</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p20730">
<noteRef href="#c11243061" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Fuel substitutes.
</ins>
</heading>
<subsection eId="section-6A-1">
<num>
<ins ukl:ChangeId="d29p20730">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p20730">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 any liquid which is not hydrocarbon oil.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6A-2">
<num>
<ins ukl:ChangeId="d29p20730">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p20730">In this section “</ins>
<term refersTo="#term-chargeable-use" eId="term-chargeable-use">
<ins ukl:ChangeId="d29p20730">chargeable use</ins>
</term>
<ins ukl:ChangeId="d29p20730">” in relation to any substance means the use of that substance—</ins>
</p>
</intro>
<level class="para1" eId="section-6A-2-a">
<num>
<ins ukl:ChangeId="d29p20730">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p20730">as fuel for any engine, motor or other machinery; or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-6A-2-b">
<num>
<ins ukl:ChangeId="d29p20730">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p20730">as an additive or extender in—</ins>
</p>
</intro>
<level class="para2" eId="section-6A-2-b-i">
<num>
<ins ukl:ChangeId="d29p20730">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p20730">any substance on which duty is charged by virtue of paragraph (a) above; or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-6A-2-b-ii">
<num>
<ins ukl:ChangeId="d29p20730">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p20730">any hydrocarbon oil which is or is to be used as mentioned in that paragraph.</ins>
</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-6A-2A">
<num>
<ins ukl:ChangeId="d29p20730">
<noteRef href="#c11243071" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p20730">But the use of water is not a chargeable use if—</ins>
</p>
</intro>
<level class="para1" eId="section-6A-2A-a">
<num>
<ins ukl:ChangeId="d29p20730">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p20730">the water is comprised in an emulsion of water in gas oil, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-6A-2A-b">
<num>
<ins ukl:ChangeId="d29p20730">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p20730">the emulsion is stabilised by additives.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-6A-3">
<num>(3)</num>
<content>
<p>The rate of the duty under this section shall be prescribed by order made by the Treasury.</p>
</content>
</subsection>
<subsection eId="section-6A-4">
<num>(4)</num>
<content>
<p>In the following provisions of this Act references to hydrocarbon oil shall be construed as including references to any substance on which duty is charged under this section; and, accordingly, references to duty on hydrocarbon oil shall be construed, where a substance is to be treated as such oil, as including references to duty under this section.</p>
</content>
</subsection>
<subsection eId="section-6A-5">
<num>(5)</num>
<intro>
<p>The Treasury may by order provide for any substance on which duty is charged under this section to be treated for the purposes of such of the following provisions of this Act as may be specified in the order as if it fell within the description of such one or more of the following as may be so specified, that is to say—</p>
</intro>
<level class="para1" eId="section-6A-5-a">
<num>(a)</num>
<content>
<p>heavy oil or light oil;</p>
</content>
</level>
<level class="para1" eId="section-6A-5-b">
<num>(b)</num>
<content>
<p>aviation gasoline;</p>
</content>
</level>
<level class="para1" eId="section-6A-5-c">
<num>(c)</num>
<content>
<p>fuel oil or gas oil, as defined in section 11(2) below; and</p>
</content>
</level>
<level class="para1" eId="section-6A-5-d">
<num>(d)</num>
<content>
<p>unleaded petrol, as defined in section 13A(2) below.</p>
</content>
</level>
</subsection>
<subsection eId="section-6A-6">
<num>(6)</num>
<intro>
<p>In exercising their powers under this section, the Treasury shall so far as practicable secure—</p>
</intro>
<level class="para1" eId="section-6A-6-a">
<num>(a)</num>
<intro>
<p>that a substance set aside for use or used as mentioned in subsection (2)(a) above is—</p>
</intro>
<level class="para2" eId="section-6A-6-a-i">
<num>(i)</num>
<content>
<p>charged with duty at the same rate as, and</p>
</content>
</level>
<level class="para2" eId="section-6A-6-a-ii">
<num>(ii)</num>
<content>
<p>otherwise treated for the purposes of the following provisions of this Act as if it were,</p>
</content>
</level>
<wrapUp>
<p>the substance falling within the descriptions specified in subsection (5) above to which, when put to that use, it is most closely equivalent; and</p>
</wrapUp>
</level>
<level class="para1" eId="section-6A-6-b">
<num>(b)</num>
<intro>
<p>that a substance set aside for use or used as an additive or extender in any substance is—</p>
</intro>
<level class="para2" eId="section-6A-6-b-i">
<num>(i)</num>
<content>
<p>charged with duty at the same rate as, and</p>
</content>
</level>
<level class="para2" eId="section-6A-6-b-ii">
<num>(ii)</num>
<content>
<p>otherwise treated for the purposes of the following provisions of this Act as if it were,</p>
</content>
</level>
<wrapUp>
<p>the substance in which it is an additive or extender.</p>
</wrapUp>
</level>
</subsection>
<subsection eId="section-6A-7">
<num>(7)</num>
<content>
<p>
For the purposes of this section “
<term refersTo="#term-liquid" eId="term-liquid">liquid</term>
” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars.
</p>
</content>
</subsection>
<subsection eId="section-6A-8">
<num>(8)</num>
<content>
<p>The power of the Treasury to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.</p>
</content>
</subsection>
<subsection eId="section-6A-9">
<num>(9)</num>
<intro>
<p>An order under this section—</p>
</intro>
<level class="para1" eId="section-6A-9-a">
<num>(a)</num>
<content>
<p>may make different provision for different cases and for different substances;</p>
</content>
</level>
<level class="para1" eId="section-6A-9-b">
<num>(b)</num>
<content>
<p>may prescribe the rate of duty under this section in respect of any substance by reference to the rate of duty under this Act in respect of any other substance; and</p>
</content>
</level>
<level class="para1" eId="section-6A-9-c">
<num>(c)</num>
<content>
<p>in making different provision for different substances, may define a substance by reference to the use for which it is set aside or the use to which it is put.</p>
</content>
</level>
</subsection>
</section>
<section eId="section-7">
<num>
<noteRef href="#c11243151" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
7
</num>
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<content>
<p/>
</content>
</section>
<section eId="section-8">
<num>8</num>
<heading> Excise duty on road fuel gas.</heading>
<subsection eId="section-8-1">
<num>(1)</num>
<content>
<p>A duty of excise shall be charged on road fuel gas which is sent out from the premises of a person producing or dealing in road fuel gas and on which the duty charged by this section has not been paid.</p>
</content>
</subsection>
<subsection eId="section-8-2">
<num>(2)</num>
<content>
<p>The like duty of excise shall be charged on the setting aside for use, or on the use, by any person, as fuel in a road vehicle, of road fuel gas on which the duty charged by this section has not been paid.</p>
</content>
</subsection>
<subsection eId="section-8-3">
<num>
<ins class="first" ukl:ChangeId="d29p1011" ukl:CommentaryRef="c11243301">
<noteRef uk:name="commentary" href="#c11243301" class="commentary"/>
(3)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1011" ukl:CommentaryRef="c11243301">The rate of the duty under this section shall be </ins>
<ins ukl:ChangeId="d29p1011" ukl:CommentaryRef="c11243301">
<ins class="first last" ukl:ChangeId="d29p1018" ukl:CommentaryRef="c11243311">
<noteRef uk:name="commentary" href="#c11243311" class="commentary"/>
£0.0900
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p1011" ukl:CommentaryRef="c11243301">a kilogram.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8-6">
<num>(6)</num>
<content>
<p>For the purposes of this Act, so far as it relates to the excise duty chargeable under this section, road fuel gas shall be deemed to be used as fuel in a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle, or for an engine which draws its fuel from the same supply as that engine.</p>
</content>
</subsection>
<subsection eId="section-8-7">
<num>
<noteRef href="#c11243321" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(7)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="crossheading-delivery-of-oil-without-payment-of-duty">
<heading> Delivery of oil without payment of duty</heading>
<section eId="section-9">
<num>9</num>
<heading> Oil delivered for home use for certain industrial purposes.</heading>
<subsection eId="section-9-1">
<num>(1)</num>
<intro>
<p>The Commissioners may permit hydrocarbon oil to be delivered for home use to an approved person, without payment of excise duty on the oil, where—</p>
</intro>
<level class="para1" eId="section-9-1-a">
<num>(a)</num>
<content>
<p>it is to be put by him to a use qualifying for relief under this section; or</p>
</content>
</level>
<level class="para1" eId="section-9-1-b">
<num>(b)</num>
<content>
<p>it is to be supplied by him in the course of a trade of supplying oil for any such use.</p>
</content>
</level>
</subsection>
<subsection eId="section-9-2">
<num>
<ins class="first" ukl:ChangeId="d29p1068">
<noteRef href="#c11243361" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1068">the uses of hydrocarbon oil qualifying for relief under this section are all uses which do not consist in either—</ins>
</p>
</intro>
<level class="para1" eId="section-9-2-a">
<num>
<ins ukl:ChangeId="d29p1068">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1068">the use of the oil as fuel for any engine, motor or other machinery; or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-9-2-b">
<num>
<ins ukl:ChangeId="d29p1068">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1068">the use of the oil as heating fuel.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-9-4">
<num>(4)</num>
<content>
<p>Where the Commissioners are authorised to give permission under subsection (1) above in the case of any oil, but the permission is for any reason not given, they shall, if satisfied that the oil has been put by an approved person to a use qualifying for relief under this section, repay to him the amount of the excise duty paid on the oil, less any rebate allowed in respect of the duty.</p>
</content>
</subsection>
<subsection eId="section-9-5">
<num>(5)</num>
<intro>
<p>In this section—</p>
</intro>
<level class="para1" eId="section-9-5-a">
<num>(a)</num>
<content>
<p>
<term refersTo="#term-an-approved-person" eId="term-an-approved-person">an approved person</term>
” means a person for the time being approved in accordance with regulations made for any of the purposes of subsection (1) or (4) above under section 24(1) below;
<noteRef href="#c11243391" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</content>
</level>
<level class="para1" eId="section-9-5-b">
<num>
<noteRef href="#c11243391" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(b)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
</subsection>
</section>
<section eId="section-10">
<num>10</num>
<heading> Restrictions on the use of duty-free oil.</heading>
<subsection eId="section-10-1">
<num>(1)</num>
<intro>
<p>Except with the consent of the Commissioners, no oil in whose case delivery without payment of duty has been permitted under section 9 above shall—</p>
</intro>
<level class="para1" eId="section-10-1-a">
<num>(a)</num>
<content>
<p>be put to a use not qualifying for relief under that section; or</p>
</content>
</level>
<level class="para1" eId="section-10-1-b">
<num>(b)</num>
<content>
<p>be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.</p>
</content>
</level>
</subsection>
<subsection eId="section-10-2">
<num>(2)</num>
<content>
<p>In giving their consent for the purposes of subsection (1) above, the Commissioners may impose such conditions as they think fit.</p>
</content>
</subsection>
<subsection eId="section-10-3">
<num>(3)</num>
<intro>
<p>
<ins class="first last" ukl:ChangeId="d29p1159" ukl:CommentaryRef="c11243511">
<noteRef uk:name="commentary" href="#c11243511" class="commentary"/>
Where any person
</ins>
</p>
</intro>
<level class="para1" eId="section-10-3-a">
<num>(a)</num>
<content>
<p>uses or acquires oil in contravention of subsection (1) above; or</p>
</content>
</level>
<level class="para1" eId="section-10-3-b">
<num>(b)</num>
<content>
<p>is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,</p>
</content>
</level>
<wrapUp>
<p>
<ins class="first last" ukl:ChangeId="d29p1176" ukl:CommentaryRef="c11243521">
<noteRef uk:name="commentary" href="#c11243521" class="commentary"/>
his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)
</ins>
; and the Commissioners may
<ins class="first last" ukl:ChangeId="d29p1180" ukl:CommentaryRef="c11243531">
<noteRef uk:name="commentary" href="#c11243531" class="commentary"/>
assess an amount equal to the excise duty on like oil at the rate in force at the time of the contravention as being excise duty due from him, and notify him or his representative accordingly.
</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-10-4">
<num>(4)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p1188" ukl:CommentaryRef="c11243541">
<noteRef uk:name="commentary" href="#c11243541" class="commentary"/>
Where any person
</ins>
supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above
<ins class="first last" ukl:ChangeId="d29p1192" ukl:CommentaryRef="c11243541">
<noteRef uk:name="commentary" href="#c11243541" class="commentary"/>
and
</ins>
that use without the consent of the Commissioners would contravene subsection (1) above
<ins class="first last" ukl:ChangeId="d29p1196" ukl:CommentaryRef="c11243561">
<noteRef uk:name="commentary" href="#c11243561" class="commentary"/>
his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-10-5">
<num>(5)</num>
<intro>
<p>A person who, with the intent that the restrictions imposed by subsection (1) above should be contravened,—</p>
</intro>
<level class="para1" eId="section-10-5-a">
<num>(a)</num>
<content>
<p>uses or acquires oil in contravention of that subsection; or</p>
</content>
</level>
<level class="para1" eId="section-10-5-b">
<num>(b)</num>
<content>
<p>supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above, being a use which, without the consent of the Commissioners, would contravene that subsection,</p>
</content>
</level>
<wrapUp>
<p>shall be guilty of an offence under this subsection.</p>
</wrapUp>
</subsection>
<subsection eId="section-10-6">
<num>(6)</num>
<content>
<p>A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (1) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.</p>
</content>
</subsection>
<subsection eId="section-10-7">
<num>(7)</num>
<intro>
<p>A person guilty of an offence under subsection (5) or (6) above shall be liable—</p>
</intro>
<level class="para1" eId="section-10-7-a">
<num>(a)</num>
<content>
<p>on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</p>
</content>
</level>
<level class="para1" eId="section-10-7-b">
<num>(b)</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding
<ins class="first last" ukl:ChangeId="d29p1244" ukl:CommentaryRef="c11243571">
<noteRef uk:name="commentary" href="#c11243571" class="commentary"/>
7 years
</ins>
, or to both.
</p>
</content>
</level>
</subsection>
<subsection eId="section-10-8">
<num>(8)</num>
<content>
<p>For the purposes of this section, a person is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (1) above if he is at the time the person having the charge of the vehicle, appliance or tank, or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.</p>
</content>
</subsection>
<subsection eId="section-10-9">
<num>(9)</num>
<content>
<p>Any oil acquired, or taken into a vehicle, appliance or storage tank as mentioned in subsection (1) above, or supplied as mentioned in subsection (4) or (5) above, shall be liable to forfeiture.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="crossheading-rebate-of-duty">
<heading> Rebate of duty</heading>
<section eId="section-11">
<num>11</num>
<heading> Rebate on heavy oil.</heading>
<subsection eId="section-11-1">
<num>(1)</num>
<intro>
<p>
Subject to sections 12
<ins class="first last" ukl:ChangeId="d29p1278" ukl:CommentaryRef="c11244441">
<noteRef uk:name="commentary" href="#c11244441" class="commentary"/>
13, 13AA and 13AB
</ins>
below, where heavy oil charged with the excise duty on hydrocarbon oil is delivered for home use, there shall be allowed on the oil at the time of delivery a rebate of duty at a rate—
</p>
</intro>
<level class="para1" eId="section-11-1-a">
<num>
<ins class="first" ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">
<noteRef uk:name="commentary" href="#c11244451" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">in the case of fuel oil, of </ins>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">
<ins class="first last" ukl:ChangeId="d29p1289" ukl:CommentaryRef="c11244461">
<noteRef uk:name="commentary" href="#c11244461" class="commentary"/>
£0.0274
</ins>
</ins>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">a litre less than the rate at which the duty is for the time being chargeable;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-11-1-b">
<num>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">in the case of gas oil </ins>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">
<ins class="first last" ukl:ChangeId="d29p1300" ukl:CommentaryRef="c11244481">
<noteRef uk:name="commentary" href="#c11244481" class="commentary"/>
which is not ultra low sulphur diesel
</ins>
</ins>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">, of </ins>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">
<ins class="first last" ukl:ChangeId="d29p1304" ukl:CommentaryRef="c11244491">
<noteRef uk:name="commentary" href="#c11244491" class="commentary"/>
£0.0313
</ins>
</ins>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">a litre less than the rate at which the duty is for the time being chargeable;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-11-1-ba">
<num>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">
<ins class="first" ukl:ChangeId="d29p1309" ukl:CommentaryRef="c11244511">
<noteRef uk:name="commentary" href="#c11244511" class="commentary"/>
(ba)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">
<ins ukl:ChangeId="d29p1309" ukl:CommentaryRef="c11244511">in the case of ultra low sulphur diesel, of </ins>
</ins>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">
<ins ukl:ChangeId="d29p1309" ukl:CommentaryRef="c11244511">
<ins class="first last" ukl:ChangeId="d29p1316" ukl:CommentaryRef="c11244491">
<noteRef uk:name="commentary" href="#c11244491" class="commentary"/>
£0.0313
</ins>
</ins>
</ins>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">
<ins class="last" ukl:ChangeId="d29p1309" ukl:CommentaryRef="c11244511"> a litre less than the rate at which the duty is for the time being chargeable; and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-11-1-c">
<num>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">in the case of heavy oil </ins>
<ins ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451">
<ins class="first last" ukl:ChangeId="d29p1328" ukl:CommentaryRef="c11244541">
<noteRef uk:name="commentary" href="#c11244541" class="commentary"/>
which is neither fuel oil nor
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p1282" ukl:CommentaryRef="c11244451"> gas oil, equal to the rate at which the duty is for the time being chargeable.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-11-2">
<num>
<ins class="first" ukl:ChangeId="d29p1333" ukl:CommentaryRef="c11244551">
<noteRef uk:name="commentary" href="#c11244551" class="commentary"/>
(2)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1333" ukl:CommentaryRef="c11244551">In this section—</ins>
</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p1333" ukl:CommentaryRef="c11244551"></ins>
<term refersTo="#term-fuel-oil" eId="term-fuel-oil">
<ins ukl:ChangeId="d29p1333" ukl:CommentaryRef="c11244551">fuel oil</ins>
</term>
<ins ukl:ChangeId="d29p1333" ukl:CommentaryRef="c11244551">” means heavy oil which contains in solution an amount of asphaltenes of not less than 0·5 per cent. or which contains less than 0·5 per cent. but not less than 0·1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C; </ins>
<ins ukl:ChangeId="d29p1333" ukl:CommentaryRef="c11244551">
<noteRef href="#c11244561" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1333" ukl:CommentaryRef="c11244551">
<noteRef href="#c11244561" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</ins>
</p>
</content>
</hcontainer>
</subsection>
<subsection eId="section-11-3">
<num>
<ins class="first" ukl:ChangeId="d29p1356">
<noteRef href="#c11244581" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1356">This subsection applies in any case where—</ins>
</p>
</intro>
<level class="para1" eId="section-11-3-a">
<num>
<ins ukl:ChangeId="d29p1356">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1356">oil is delivered for home use,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-11-3-b">
<num>
<ins ukl:ChangeId="d29p1356">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1356">regulations under section 24 below require, as a condition of allowing a rebate on the oil under subsection (1) above, that a marker prescribed by regulations under that section shall have been added to the oil, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-11-3-c">
<num>
<ins ukl:ChangeId="d29p1356">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1356">the marker is present at the time of delivery for home use but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under that section.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-11-4">
<num>
<ins ukl:ChangeId="d29p1356">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1356">In any case where subsection (3) above applies, a rebate may be allowed on the oil at the time it is delivered for home use if it appears to the Commissioners to be appropriate to allow it.</ins>
</p>
</content>
</subsection>
<subsection eId="section-11-5">
<num>
<ins ukl:ChangeId="d29p1356">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1356">Where a rebate is allowed under subsection (4) above, the rate at which the rebate is allowed—</ins>
</p>
</intro>
<level class="para1" eId="section-11-5-a">
<num>
<ins ukl:ChangeId="d29p1356">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1356">shall be such rate as appears to the Commissioners to be appropriate, but</ins>
</p>
</content>
</level>
<level class="para1" eId="section-11-5-b">
<num>
<ins ukl:ChangeId="d29p1356">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1356">shall not be less than 95 per cent. of, and shall not exceed, the rate of rebate specified in the relevant paragraph of subsection (1) above.</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-12">
<num>12</num>
<heading> Rebate not allowed on fuel for road vehicles.</heading>
<subsection eId="section-12-1">
<num>(1)</num>
<content>
<p>If, on the delivery of heavy oil for home use, it is intended to use the oil as fuel for a road vehicle, a declaration shall be made to that effect in the entry for home use and thereupon no rebate shall be allowed in respect of that oil.</p>
</content>
</subsection>
<subsection eId="section-12-2">
<num>(2)</num>
<intro>
<p>
No heavy oil on whose delivery for home use rebate has been allowed
<ins class="first last" ukl:ChangeId="d29p22404" ukl:CommentaryRef="c11244771">
<noteRef uk:name="commentary" href="#c11244771" class="commentary"/>
(whether under section 11(1) above or 13AA(1) below)
</ins>
shall—
</p>
</intro>
<level class="para1" eId="section-12-2-a">
<num>(a)</num>
<content>
<p>be used as fuel for a road vehicle; or</p>
</content>
</level>
<level class="para1" eId="section-12-2-b">
<num>(b)</num>
<content>
<p>be taken into a road vehicle as fuel,</p>
</content>
</level>
<wrapUp>
<p>unless an amount equal to the amount for the time being allowable in respect of rebate on like oil has been paid to the Commissioners in accordance with regulations made under section 24(1) below for the purposes of this section.</p>
</wrapUp>
</subsection>
<subsection eId="section-12-3">
<num>(3)</num>
<intro>
<p>For the purposes of this section and section 13 below—</p>
</intro>
<level class="para1" eId="section-12-3-a">
<num>(a)</num>
<content>
<p>heavy oil shall be deemed to be used as fuel for a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine; and</p>
</content>
</level>
<level class="para1" eId="section-12-3-b">
<num>(b)</num>
<content>
<p>heavy oil shall be deemed to be taken into a road vehicle as fuel if, but only if, it is taken into it as part of that supply.</p>
</content>
</level>
</subsection>
</section>
<section eId="section-13">
<num>13</num>
<heading> Penalties for misuse of rebated heavy oil.</heading>
<subsection eId="section-13-1">
<num>(1)</num>
<intro>
<p>
<ins class="first last" ukl:ChangeId="d29p1486" ukl:CommentaryRef="c11245001">
<noteRef uk:name="commentary" href="#c11245001" class="commentary"/>
Where any person
</ins>
</p>
</intro>
<level class="para1" eId="section-13-1-a">
<num>(a)</num>
<content>
<p>uses heavy oil in contravention of section 12(2) above; or</p>
</content>
</level>
<level class="para1" eId="section-13-1-b">
<num>(b)</num>
<content>
<p>is liable for heavy oil being taken into a road vehicle in contravention of that subsection,</p>
</content>
</level>
<wrapUp>
<p>
<ins class="first" ukl:ChangeId="d29p1503" ukl:CommentaryRef="c11245011">
<noteRef uk:name="commentary" href="#c11245011" class="commentary"/>
his use of the oil
</ins>
<ins ukl:ChangeId="d29p1503" ukl:CommentaryRef="c11245011">
<ins class="first last" ukl:ChangeId="d29p1505" ukl:CommentaryRef="c11245021">
<noteRef uk:name="commentary" href="#c11245021" class="commentary"/>
or his becoming so liable (or, where his conduct includes both, each of them)
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p1503" ukl:CommentaryRef="c11245011"> shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)</ins>
. . .
</p>
</wrapUp>
</subsection>
<subsection eId="section-13-1A">
<num>
<ins class="first" ukl:ChangeId="d29p1512">
<noteRef href="#c11245041" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1512">Where oil is used, or is taken into a road vehicle, in contravention of section 12(2) above, the Commissioners may—</ins>
</p>
</intro>
<level class="para1" eId="section-13-1A-a">
<num>
<ins ukl:ChangeId="d29p1512">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1512">assess an amount equal to the rebate on like oil at the rate in force at the time of the contravention as being excise duty due from any person who used the oil or was liable for the oil being taken into the road vehicle, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-13-1A-b">
<num>
<ins ukl:ChangeId="d29p1512">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1512">notify him or his representative accordingly.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-13-2">
<num>(2)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p1538" ukl:CommentaryRef="c11245051">
<noteRef uk:name="commentary" href="#c11245051" class="commentary"/>
Where any person
</ins>
supplies heavy oil having reason to believe that it will be put to a particular use
<ins class="first last" ukl:ChangeId="d29p1542" ukl:CommentaryRef="c11245051">
<noteRef uk:name="commentary" href="#c11245051" class="commentary"/>
and
</ins>
that use would, if a payment under subsection (2) of section 12 above were not made in respect of the oil, contravene that subsection
<ins class="first last" ukl:ChangeId="d29p1546" ukl:CommentaryRef="c11245071">
<noteRef uk:name="commentary" href="#c11245071" class="commentary"/>
his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-13-3">
<num>(3)</num>
<intro>
<p>A person who, with the intent that the restrictions imposed by section 12 above should be contravened,—</p>
</intro>
<level class="para1" eId="section-13-3-a">
<num>(a)</num>
<content>
<p>uses heavy oil in contravention of subsection (2) of that section; or</p>
</content>
</level>
<level class="para1" eId="section-13-3-b">
<num>(b)</num>
<content>
<p>supplies heavy oil having reason to believe that it will be put to a particular use, being a use which would, if a payment under that subsection were not made in respect of the oil, contravene that subsection,</p>
</content>
</level>
<wrapUp>
<p>shall be guilty of an offence under this subsection.</p>
</wrapUp>
</subsection>
<subsection eId="section-13-4">
<num>(4)</num>
<content>
<p>A person who is liable for heavy oil being taken into a road vehicle in contravention of subsection (2) of section 12 above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that section should be contravened.</p>
</content>
</subsection>
<subsection eId="section-13-5">
<num>(5)</num>
<intro>
<p>A person guilty of an offence under subsection (3) or (4) above shall be liable—</p>
</intro>
<level class="para1" eId="section-13-5-a">
<num>(a)</num>
<content>
<p>on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</p>
</content>
</level>
<level class="para1" eId="section-13-5-b">
<num>(b)</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<ins class="first last" ukl:ChangeId="d29p1594" ukl:CommentaryRef="c11245081">
<noteRef uk:name="commentary" href="#c11245081" class="commentary"/>
7 years
</ins>
, or to both.
</p>
</content>
</level>
</subsection>
<subsection eId="section-13-6">
<num>(6)</num>
<intro>
<p>Any heavy oil—</p>
</intro>
<level class="para1" eId="section-13-6-a">
<num>(a)</num>
<content>
<p>taken into a road vehicle as mentioned in section 12(2) above or supplied as mentioned in subsection (2) or (3) above; or</p>
</content>
</level>
<level class="para1" eId="section-13-6-b">
<num>(b)</num>
<content>
<p>taken as fuel into a vehicle at a time when it is not a road vehicle and remaining in the vehicle as part of its fuel supply at a later time when it becomes a road vehicle,</p>
</content>
</level>
<wrapUp>
<p>shall be liable to forfeiture.</p>
</wrapUp>
</subsection>
<subsection eId="section-13-7">
<num>(7)</num>
<content>
<p>For the purposes of this section, a person is liable for heavy oil being taken into a road vehicle in contravention of section 12(2) above if he is at the time the person having the charge of the vehicle or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.</p>
</content>
</subsection>
</section>
<section eId="section-13A">
<num>
<ins class="first" ukl:ChangeId="d29p1626" ukl:CommentaryRef="c11245571">
<noteRef uk:name="commentary" href="#c11245571" class="commentary"/>
13A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p1626" ukl:CommentaryRef="c11245571"> Rebate on unleaded petrol</ins>
</heading>
<subsection eId="section-13A-1">
<num>
<ins ukl:ChangeId="d29p1626" ukl:CommentaryRef="c11245571">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1626" ukl:CommentaryRef="c11245571">On unleaded petrol, other than ultra low sulphur petrol, charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of £0.0586 a litre.</ins>
</p>
</content>
</subsection>
<subsection eId="section-13A-2">
<num>
<ins ukl:ChangeId="d29p1626" ukl:CommentaryRef="c11245571">(2)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1626" ukl:CommentaryRef="c11245571">Rebate is not allowed under this section in a case where a rebate is allowed under section 14 below.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-13AA">
<num>
<ins class="first" ukl:ChangeId="d29p1648">
<noteRef href="#c11245591" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
13AA
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p1648"> Restrictions on use of rebated kerosene.</ins>
</heading>
<subsection eId="section-13AA-1">
<num>
<ins ukl:ChangeId="d29p1648">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1648">If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for—</ins>
</p>
</intro>
<level class="para1" eId="section-13AA-1-a">
<num>
<ins ukl:ChangeId="d29p1648">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1648">an engine provided for propelling an excepted vehicle, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-13AA-1-b">
<num>
<ins ukl:ChangeId="d29p1648">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1648">an engine which is used neither for propelling a vehicle nor for heating,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p1648">a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for rebated gas oil which is then in force, instead of at the rate then in force under section 11(1)(c) above.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-13AA-2">
<num>
<ins ukl:ChangeId="d29p1648">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1648">Subject to subsection (3) below, no kerosene on whose delivery for home use a rebate at the rate given by section 11(1)(c) above has been allowed shall—</ins>
</p>
</intro>
<level class="para1" eId="section-13AA-2-a">
<num>
<ins ukl:ChangeId="d29p1648">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1648">be used as fuel for an engine provided for propelling an excepted vehicle;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-13AA-2-b">
<num>
<ins ukl:ChangeId="d29p1648">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1648">be used as fuel for an engine which is used neither for propelling a vehicle nor for heating; or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-13AA-2-c">
<num>
<ins ukl:ChangeId="d29p1648">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1648">be taken into the fuel supply of an engine falling within paragraph (a) or (b) above.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-13AA-3">
<num>
<ins ukl:ChangeId="d29p1648">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1648">Subsection (2) above does not apply to any quantity of kerosene in respect of which there has been paid to the Commissioners an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the payment.</ins>
</p>
</content>
</subsection>
<subsection eId="section-13AA-4">
<num>
<ins ukl:ChangeId="d29p1648">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1648">A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.</ins>
</p>
</content>
</subsection>
<subsection eId="section-13AA-5">
<num>
<ins ukl:ChangeId="d29p1648">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1648">For the purposes of this section and section 13AB below—</ins>
</p>
<blockContainer ukl:Name="BlockText">
<p>
<ins ukl:ChangeId="d29p1648"></ins>
<term refersTo="#term-excepted-vehicle" eId="term-excepted-vehicle">
<ins ukl:ChangeId="d29p1648">excepted vehicle</ins>
</term>
<ins ukl:ChangeId="d29p1648">” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act; and</ins>
</p>
<p>
<ins ukl:ChangeId="d29p1648"></ins>
<term refersTo="#term-kerosene" eId="term-kerosene">
<ins ukl:ChangeId="d29p1648">kerosene</ins>
</term>
<ins ukl:ChangeId="d29p1648">” means heavy oil of which more than 50 per cent. by volume distils at a temperature of 240°C or less.</ins>
</p>
</blockContainer>
</content>
</subsection>
<subsection eId="section-13AA-6">
<num>
<ins ukl:ChangeId="d29p1648">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1648">For the purposes of this section and section 13AB below the rate for rebated gas oil which is in force at any time is the rate of duty which at that time is in force under </ins>
<ins class="last" ukl:ChangeId="d29p1648">
<ins class="first last" ukl:ChangeId="d29p1738" ukl:CommentaryRef="c11245611">
<noteRef uk:name="commentary" href="#c11245611" class="commentary"/>
section 6(1A) above in the case of heavy oil which is not ultra low sulphur diesel,
</ins>
</ins>
as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.
</p>
</content>
</subsection>
</section>
<section eId="section-13AB">
<num>
<ins class="first" ukl:ChangeId="d29p1745">
<noteRef href="#c11245651" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
13AB
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p1745"> Penalties for misuse of kerosene.</ins>
</heading>
<subsection eId="section-13AB-1">
<num>
<ins ukl:ChangeId="d29p1745">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1745">If a person uses kerosene in contravention of section 13AA(2) above—</ins>
</p>
</intro>
<level class="para1" eId="section-13AB-1-a">
<num>
<ins ukl:ChangeId="d29p1745">
<ins class="first" ukl:ChangeId="d29p1759" ukl:CommentaryRef="c11245661">
<noteRef uk:name="commentary" href="#c11245661" class="commentary"/>
(a)
</ins>
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1745">
<ins class="last" ukl:ChangeId="d29p1759" ukl:CommentaryRef="c11245661">in respect of the quantity of kerosene used the Commissioners may assess as being excise duty due from him an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention, and they may notify him or his representative accordingly;</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-13AB-1-b">
<num>(b)</num>
<content>
<p>
his use of the kerosene shall attract a penalty under section 9 of the
<noteRef href="#c11245671" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1994 (civil penalties); and
</p>
</content>
</level>
<level class="para1" eId="section-13AB-1-c">
<num>(c)</num>
<content>
<p>if he uses the kerosene with the relevant intent, he shall be guilty of an offence.</p>
</content>
</level>
</subsection>
<subsection eId="section-13AB-2">
<num>(2)</num>
<intro>
<p>If a person is liable for kerosene being taken into a fuel supply of an engine in contravention of section 13AA(2) above—</p>
</intro>
<level class="para1" eId="section-13AB-2-a">
<num>
<ins class="first" ukl:ChangeId="d29p1787" ukl:CommentaryRef="c11245661">
<noteRef uk:name="commentary" href="#c11245661" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1787" ukl:CommentaryRef="c11245661">in respect of the quantity of kerosene taken into the fuel supply the Commissioners may assess as being excise duty due from him an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention, and they may notify him or his representative accordingly;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-13AB-2-b">
<num>(b)</num>
<content>
<p>his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and</p>
</content>
</level>
<level class="para1" eId="section-13AB-2-c">
<num>(c)</num>
<content>
<p>if he has the relevant intent in relation to the kerosene being taken into the fuel supply, he shall be guilty of an offence.</p>
</content>
</level>
</subsection>
<subsection eId="section-13AB-3">
<num>(3)</num>
<intro>
<p>For the purposes of subsection (2) above, a person is liable for kerosene being taken into a fuel supply of an engine if at the time—</p>
</intro>
<level class="para1" eId="section-13AB-3-a">
<num>(a)</num>
<content>
<p>he has the charge of the engine; or</p>
</content>
</level>
<level class="para1" eId="section-13AB-3-b">
<num>(b)</num>
<content>
<p>subject to subsection (4) below, he is the owner of the engine.</p>
</content>
</level>
</subsection>
<subsection eId="section-13AB-4">
<num>(4)</num>
<content>
<p>If a person other than the owner is for the time being entitled to possession of the engine, that other person and not the owner is liable.</p>
</content>
</subsection>
<subsection eId="section-13AB-5">
<num>(5)</num>
<intro>
<p>If—</p>
</intro>
<level class="para1" eId="section-13AB-5-a">
<num>(a)</num>
<content>
<p>a person supplies kerosene having reason to believe that it will be put to a particular use, and</p>
</content>
</level>
<level class="para1" eId="section-13AB-5-b">
<num>(b)</num>
<content>
<p>that use is one which, if a payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section,</p>
</content>
</level>
<wrapUp>
<p>
his supplying the kerosene shall attract a penalty under section 9 of the
<noteRef href="#c11245691" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1994 (civil penalties) and, if he makes the supply with the relevant intent, he shall be guilty of an offence.
</p>
</wrapUp>
</subsection>
<subsection eId="section-13AB-6">
<num>(6)</num>
<content>
<p>
In this section “
<term refersTo="#term-the-relevant-intent" eId="term-the-relevant-intent">the relevant intent</term>
” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.
</p>
</content>
</subsection>
<subsection eId="section-13AB-7">
<num>(7)</num>
<intro>
<p>A person guilty of an offence under this section shall be liable—</p>
</intro>
<level class="para1" eId="section-13AB-7-a">
<num>(a)</num>
<content>
<p>on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;</p>
</content>
</level>
<level class="para1" eId="section-13AB-7-b">
<num>(b)</num>
<content>
<p>on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.</p>
</content>
</level>
</subsection>
<subsection eId="section-13AB-8">
<num>(8)</num>
<content>
<p>Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.</p>
</content>
</subsection>
<subsection eId="section-13AB-9">
<num>(9)</num>
<content>
<p>Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.</p>
</content>
</subsection>
<subsection eId="section-13AB-10">
<num>(10)</num>
<intro>
<p>Kerosene falls within this subsection if—</p>
</intro>
<level class="para1" eId="section-13AB-10-a">
<num>(a)</num>
<content>
<p>it has been supplied in circumstances in which there is reason to believe that it will be put to a particular use; and</p>
</content>
</level>
<level class="para1" eId="section-13AB-10-b">
<num>(b)</num>
<content>
<p>that use is one which, if payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section.</p>
</content>
</level>
</subsection>
</section>
<section eId="section-14">
<num>14</num>
<heading> Rebate on light oil for use as furnace fuel.</heading>
<subsection eId="section-14-1">
<num>(1)</num>
<content>
<p>
On light oil charged with the excise duty on hydrocarbon oil, and delivered for home use as furnace fuel for burning in vaporised or atomised form by a person for the time being approved in accordance with regulations made for the purposes of this subsection under section 24(1) below, there shall be allowed at the time of delivery a rebate of duty at a rate of
<ins class="first last" ukl:ChangeId="d29p1927" ukl:CommentaryRef="c11246531">
<noteRef uk:name="commentary" href="#c11246531" class="commentary"/>
£0.0274
</ins>
a litre less than the rate at which the duty is charged.
</p>
</content>
</subsection>
<subsection eId="section-14-2">
<num>(2)</num>
<intro>
<p>Except with the consent of the Commissioners, no oil in whose case rebate has been allowed under this section shall—</p>
</intro>
<level class="para1" eId="section-14-2-a">
<num>(a)</num>
<content>
<p>be put to a use otherwise than as mentioned in subsection (1) above; or</p>
</content>
</level>
<level class="para1" eId="section-14-2-b">
<num>(b)</num>
<content>
<p>be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.</p>
</content>
</level>
</subsection>
<subsection eId="section-14-3">
<num>(3)</num>
<content>
<p>In giving their consent for the purposes of subsection (2) above, the Commissioners may impose such conditions as they think fit.</p>
</content>
</subsection>
<subsection eId="section-14-4">
<num>(4)</num>
<intro>
<p>
<ins class="first last" ukl:ChangeId="d29p1960" ukl:CommentaryRef="c11246541">
<noteRef uk:name="commentary" href="#c11246541" class="commentary"/>
Where any person
</ins>
</p>
</intro>
<level class="para1" eId="section-14-4-a">
<num>(a)</num>
<content>
<p>uses or acquires oil in contravention of subsection (2) above; or</p>
</content>
</level>
<level class="para1" eId="section-14-4-b">
<num>(b)</num>
<content>
<p>is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,</p>
</content>
</level>
<wrapUp>
<p>
<ins class="first last" ukl:ChangeId="d29p1977" ukl:CommentaryRef="c11246541">
<noteRef uk:name="commentary" href="#c11246541" class="commentary"/>
his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)
</ins>
; and the Commissioners may
<ins class="first last" ukl:ChangeId="d29p1981" ukl:CommentaryRef="c11246561">
<noteRef uk:name="commentary" href="#c11246561" class="commentary"/>
assess the amount of rebate allowed on the oil as being excise duty due from him, and notify him or his representative accordingly.
</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-14-5">
<num>(5)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p1989" ukl:CommentaryRef="c11246571">
<noteRef uk:name="commentary" href="#c11246571" class="commentary"/>
Where any person
</ins>
supplies oil having reason to believe that it will be used otherwise than as mentioned in subsection (1) above
<ins class="first last" ukl:ChangeId="d29p1993" ukl:CommentaryRef="c11246571">
<noteRef uk:name="commentary" href="#c11246571" class="commentary"/>
and
</ins>
that use without the consent of the Commissioners would contravene subsection (2) above
<ins class="first last" ukl:ChangeId="d29p1997" ukl:CommentaryRef="c11246591">
<noteRef uk:name="commentary" href="#c11246591" class="commentary"/>
his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-14-6">
<num>(6)</num>
<intro>
<p>A person who, with the intent that the restrictions imposed by subsection (2) above should be contravened,—</p>
</intro>
<level class="para1" eId="section-14-6-a">
<num>(a)</num>
<content>
<p>uses or acquires oil in contravention of that subsection; or</p>
</content>
</level>
<level class="para1" eId="section-14-6-b">
<num>(b)</num>
<content>
<p>supplies oil having reason to believe that it will be put to a use otherwise than as mentioned in subsection (1) above, being a use which, without the consent of the Commissioners, would contravene subsection (2) above,</p>
</content>
</level>
<wrapUp>
<p>shall be guilty of an offence under this subsection.</p>
</wrapUp>
</subsection>
<subsection eId="section-14-7">
<num>(7)</num>
<content>
<p>A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (2) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.</p>
</content>
</subsection>
<subsection eId="section-14-8">
<num>(8)</num>
<intro>
<p>A person guilty of an offence under subsection (6) or (7) above shall be liable—</p>
</intro>
<level class="para1" eId="section-14-8-a">
<num>(a)</num>
<content>
<p>on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</p>
</content>
</level>
<level class="para1" eId="section-14-8-b">
<num>(b)</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<ins class="first last" ukl:ChangeId="d29p2045" ukl:CommentaryRef="c11246601">
<noteRef uk:name="commentary" href="#c11246601" class="commentary"/>
7 years
</ins>
, or to both.
</p>
</content>
</level>
</subsection>
<subsection eId="section-14-9">
<num>(9)</num>
<content>
<p>For the purposes of this section, a person is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (2) above if he is at the time the person having the charge of the vehicle, appliance or tank, or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.</p>
</content>
</subsection>
<subsection eId="section-14-10">
<num>(10)</num>
<content>
<p>Any oil acquired, or taken into a vehicle, appliance or storage tank, as mentioned in subsection (2) above, or supplied as mentioned in subsection (5) or (6) above, shall be liable to forfeiture.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="crossheading-drawback">
<heading> Drawback</heading>
<section eId="section-15">
<num>15</num>
<heading>
Drawback of duty on exportation
<abbr title="et cetera" xml:lang="la">etc.</abbr>
of certain goods.
</heading>
<subsection eId="section-15-1">
<num>(1)</num>
<intro>
<p>
A drawback equal to any amount
<noteRef href="#c11246731" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . paid in respect of the goods in question by way of the excise duty on hydrocarbon oil shall be allowed on the
<noteRef href="#c11246741" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . ., shipment as stores or warehousing in an excise warehouse for use as stores of—
</p>
</intro>
<level class="para1" eId="section-15-1-a">
<num>(a)</num>
<content>
<p>any hydrocarbon oil; or</p>
</content>
</level>
<level class="para1" eId="section-15-1-b">
<num>(b)</num>
<content>
<p>any article in which there is contained any hydrocarbon oil which was used, or which formed a component of any article used, as an ingredient in the manufacture or preparation of the article.</p>
</content>
</level>
</subsection>
<subsection eId="section-15-2">
<num>(2)</num>
<content>
<p>The Treasury may by order direct as respects articles of any class or description specified in the order that, subject to the provisions of the order, drawback shall be allowed under subsection (1) above in respect of hydrocarbon oil (or goods containing it) used as a material, solvent, extractant, preservative or finish in the manufacture or preparation of the articles.</p>
</content>
</subsection>
<subsection eId="section-15-3">
<num>(3)</num>
<content>
<p>On the making of an order under subsection (2) above this Act shall have effect, subject to the provisions of the order and of this section, as if the reference in subsection (1)(b) above to an article in which there is contained any hydrocarbon oil used as an ingredient in the manufacture or preparation of the article included a reference to an article of the class or description specified in the order.</p>
</content>
</subsection>
<subsection eId="section-15-4">
<num>(4)</num>
<intro>
<p>An order made under subsection (2) above as respects articles of any class or description—</p>
</intro>
<level class="para1" eId="section-15-4-a">
<num>(a)</num>
<content>
<p>may provide for drawback to be allowed in respect of hydrocarbon oil (or goods containing it) used as a material, solvent, extractant, preservative or finish in the manufacture or preparation not directly of articles of that class or description but of articles incorporated in them; and</p>
</content>
</level>
<level class="para1" eId="section-15-4-b">
<num>(b)</num>
<content>
<p>may provide that the quantity of hydrocarbon oil as respects duty on which drawback is to be allowed shall be determined by reference to average quantities or otherwise.</p>
</content>
</level>
</subsection>
<subsection eId="section-15-5">
<num>(5)</num>
<content>
<p>The power to make orders under subsection (2) above shall be exercisable by statutory instrument, and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of the House of Commons.</p>
</content>
</subsection>
</section>
<section eId="section-16">
<num>
<noteRef href="#c11246761" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
16
</num>
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<content>
<p/>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="crossheading-miscellaneous-reliefs">
<heading> Miscellaneous reliefs</heading>
<section eId="section-17">
<num>17</num>
<heading> Heavy oil used by horticultural producers.</heading>
<subsection eId="section-17-1">
<num>(1)</num>
<content>
<p>
If, on an application made for the purposes of this section by a horticultural producer, it is shown to the satisfaction of the Commissioners that within the period for which the application is made any quantity of heavy oil has been used by the applicant as mentioned in subsection (2) below, then, subject as provided below, the applicant shall be entitled to obtain from the Commissioners repayment of the amount of any excise duty which has been paid in respect of the quantity so used
<ins class="first last" ukl:ChangeId="d29p2169" ukl:CommentaryRef="c11246821">
<noteRef uk:name="commentary" href="#c11246821" class="commentary"/>
less any rebate allowed in respect of the duty
</ins>
, . . .
<noteRef href="#c11246831" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
.
</p>
</content>
</subsection>
<subsection eId="section-17-2">
<num>(2)</num>
<intro>
<p>A horticultural producer shall be entitled to repayment under this section in respect of oil used by him—</p>
</intro>
<level class="para1" eId="section-17-2-a">
<num>(a)</num>
<content>
<p>in the heating, for the growth of horticultural produce primarily with a view to the production of horticultural produce for sale, of any building or structure, or of the earth or other growing medium in it; or</p>
</content>
</level>
<level class="para1" eId="section-17-2-b">
<num>(b)</num>
<content>
<p>in the sterilisation of the earth or other growing medium to be used for the growth of horticultural produce as mentioned in paragraph (a) above in any building or structure.</p>
</content>
</level>
</subsection>
<subsection eId="section-17-3">
<num>(3)</num>
<content>
<p>Where any quantity of oil is used partly for any such purpose as is mentioned in subsection (2) above and partly for another purpose, such part of that quantity shall be treated as used for each purpose as may be determined by the Commissioners.</p>
</content>
</subsection>
<subsection eId="section-17-4">
<num>(4)</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c11246841" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</subsection>
<subsection eId="section-17-5">
<num>(5)</num>
<intro>
<p>The Commissioners may require an applicant for repayment under this section—</p>
</intro>
<level class="para1" eId="section-17-5-a">
<num>(a)</num>
<content>
<p>to state such facts concerning the hydrocarbon oil delivered to or used by him, or concerning the production of horticultural produce by him, as they may think necessary to deal with the application;</p>
</content>
</level>
<level class="para1" eId="section-17-5-b">
<num>(b)</num>
<content>
<p>to furnish them in such form as they may require with proof of any statement so made; and</p>
</content>
</level>
<level class="para1" eId="section-17-5-c">
<num>(c)</num>
<content>
<p>to permit an officer to inspect any premises or plant used by him for the production of horticultural produce or in or for which any such oil was used.</p>
</content>
</level>
</subsection>
<subsection eId="section-17-6">
<num>(6)</num>
<intro>
<p>If—</p>
</intro>
<level class="para1" eId="section-17-6-a">
<num>(a)</num>
<content>
<p>the facts required by the Commissioners under subsection (5)(a) above are not stated; or</p>
</content>
</level>
<level class="para1" eId="section-17-6-b">
<num>(b)</num>
<content>
<p>proof of the matters referred to in subsection (5)(b) above is not furnished to the satisfaction of the Commissioners; or</p>
</content>
</level>
<level class="para1" eId="section-17-6-c">
<num>(c)</num>
<content>
<p>an applicant fails to permit inspection of premises or plant as required under the subsection (5)(c) above,</p>
</content>
</level>
<wrapUp>
<p>the facts shall be deemed for the purposes of this section to be such as the Commissioners may determine.</p>
</wrapUp>
</subsection>
<subsection eId="section-17-7">
<num>(7)</num>
<intro>
<p>In this section—</p>
</intro>
<level class="para1" eId="section-17-7-a">
<num>(a)</num>
<content>
<p>
<term refersTo="#term-horticultural-produce" eId="term-horticultural-produce">horticultural produce</term>
” has the meaning assigned to it by Schedule 2 to this Act; and
</p>
</content>
</level>
<level class="para1" eId="section-17-7-b">
<num>(b)</num>
<content>
<p>
<term refersTo="#term-horticultural-producer" eId="term-horticultural-producer">horticultural producer</term>
” means a person growing horticultural produce primarily for sale.
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-17A">
<num>
<ins class="first" ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">
<noteRef uk:name="commentary" href="#c11246851" class="commentary"/>
17A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851"> Biodiesel used otherwise than as road fuel</ins>
</heading>
<subsection eId="section-17A-1">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">If, on an application made for the purposes of this section, it is shown to the satisfaction of the Commissioners that within the period for which the application is made any quantity of biodiesel has been used by the applicant as mentioned in subsection (2) below, then, subject as provided below, the applicant shall be entitled to obtain from the Commissioners repayment of the amount specified below.</ins>
</p>
</content>
</subsection>
<subsection eId="section-17A-2">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">A person is entitled to repayment under this section in respect of biodiesel used by him—</ins>
</p>
</intro>
<level class="para1" eId="section-17A-2-a">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">otherwise than as road fuel,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-17A-2-b">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">otherwise than by mixing the biodiesel with—</ins>
</p>
</intro>
<level class="para2" eId="section-17A-2-b-i">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">hydrocarbon oil, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-17A-2-b-ii">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">a mixture containing hydrocarbon oil, and</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-17A-2-c">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">otherwise than in the form of a mixture containing biodiesel and hydrocarbon oil.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-17A-3">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">For the purposes of subsection (2)(a) above, use “</ins>
<term refersTo="#term-as-road-fuel" eId="term-as-road-fuel">
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">as road fuel</ins>
</term>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">” means use—</ins>
</p>
</intro>
<level class="para1" eId="section-17A-3-a">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">as fuel for the engine provided for propelling a road vehicle or for an engine that draws its fuel from the same supply as such an engine, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-17A-3-b">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">as an additive or extender in any substance so used.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-17A-4">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">The amount of the repayment is the amount of the excise duty which has been paid in respect of the quantity of biodiesel used less the amount of £0.0313 a litre.</ins>
</p>
</content>
</subsection>
<subsection eId="section-17A-5">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">The Commissioners may require an applicant for repayment under this section—</ins>
</p>
</intro>
<level class="para1" eId="section-17A-5-a">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">to state such facts concerning the biodiesel that is the subject of the claim, or the use to which it was put, as they may think necessary to deal with the application;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-17A-5-b">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">to furnish them in such form as they may require with proof of any statement so made;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-17A-5-c">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">to retain such records as the Commissioners may require relating to the use of biodiesel; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-17A-5-d">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">to permit an officer to inspect any premises, plant or vehicle on or in which the biodiesel in respect of which repayment is claimed is used.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-17A-6">
<num>
<ins ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">(6)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p2282" ukl:CommentaryRef="c11246851">If the applicant fails to comply with any such requirement, the Commissioners may reject the claim.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-18">
<num>
<noteRef href="#c11247061" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
18
</num>
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<content>
<p/>
</content>
</section>
<section eId="section-19">
<num>19</num>
<heading>
Fuel used in fishing boats,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-19-1">
<num>(1)</num>
<intro>
<p>Subsection (3) below shall have effect in the case of—</p>
</intro>
<level class="para1" eId="section-19-1-a">
<num>
<noteRef href="#c11247371" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(a)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-19-1-b">
<num>(b)</num>
<content>
<p>any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); or</p>
</content>
</level>
<level class="para1" eId="section-19-1-c">
<num>(c)</num>
<content>
<p>any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,</p>
</content>
</level>
<wrapUp>
<p>
in respect of which an application is made to the Commissioners for the purposes of this section
<noteRef href="#c11247381" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . ., by the Institution.
</p>
</wrapUp>
</subsection>
<subsection eId="section-19-2">
<num>(2)</num>
<content>
<p>Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.</p>
</content>
</subsection>
<subsection eId="section-19-3">
<num>(3)</num>
<content>
<p>
Subject to the provisions of this section, if it appears to the satisfaction of the Commissioners that the applicant has . . .
<noteRef href="#c11247431" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
used any quantity of hydrocarbon oil on board that boat or for the purposes of that tractor or gear, the applicant shall be entitled to obtain from the Commissioners repayment of any excise duty which has been paid in respect of the oil so used
<ins class="first last" ukl:ChangeId="d29p2462" ukl:CommentaryRef="c11247441">
<noteRef uk:name="commentary" href="#c11247441" class="commentary"/>
less any rebate allowed in respect of the duty
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-19-4">
<num>(4)(5)</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c11247451" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</subsection>
<subsection eId="section-19-6">
<num>
<noteRef href="#c11247461" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(6)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-19A">
<num>
<ins class="first" ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">
<noteRef uk:name="commentary" href="#c11247471" class="commentary"/>
19A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">
Fuel for producing energy for refineries
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</ins>
</heading>
<subsection eId="section-19A-1">
<num>
<ins ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">If on an application made for the purposes of this section by an approved person it is shown to the satisfaction of the Commissioners—</ins>
</p>
</intro>
<level class="para1" eId="section-19A-1-a">
<num>
<ins ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">that any quantity of rebated hydrocarbon oil has been used by him, otherwise than at a refinery or other premises used for the production of hydrocarbon oil, as fuel for producing energy; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-19A-1-b">
<num>
<ins ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">that not less than one-sixth or more than one-third of that energy was used in the treatment of hydrocarbon oil at a refinery or in the production of hydrocarbon oil at other premises used for the production of such oil,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">the applicant shall be entitled to obtain from the Commissioners repayment of one-third of the amount of excise duty which has been paid in respect of the quantity so used less the rebate allowed in respect of the duty.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-19A-2">
<num>
<ins ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">In this section “</ins>
<term refersTo="#term-an-approved-person" eId="term-an-approved-person">
<ins ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">an approved person</ins>
</term>
<ins class="last" ukl:ChangeId="d29p2484" ukl:CommentaryRef="c11247471">” means a person for the time being approved in accordance with regulations made for the purposes of this section under section 24(1) below.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-20">
<num>
<ins class="first" ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">
<noteRef uk:name="commentary" href="#c11247551" class="commentary"/>
20
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551"> Contaminated or accidentally mixed oil.</ins>
</heading>
<subsection eId="section-20-1">
<num>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">This section applies where it is shown to the satisfaction of the Commissioners—</ins>
</p>
</intro>
<level class="para1" eId="section-20-1-a">
<num>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">that hydrocarbon oil has been delivered for home use, that since it was so delivered it has become contaminated, and that at the time it became contaminated it was oil on which the appropriate duty of excise had been paid, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20-1-b">
<num>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">that hydrocarbon oils of different descriptions have been deivered for home use, that since they were so delivered they have become accidentally mixed with each other, and that at the time of mixing they were oils on which the appropriate duty of excise had been paid.</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20-1-2">
<num>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">Subject to any conditions which the Commissioners see fit to impose for the protection of the revenue, they may make to such person as they see fit a payment in accordance with subsection (3) below.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20-3">
<num>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">The payment shall be of an amount appearing to the Commissioners to be equal to the excise duty which would have been payable if—</ins>
</p>
</intro>
<level class="para1" eId="section-20-3-a">
<num>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">the oil had been delivered for home use (uncontaminated) at the time it became contaminated (where subsection (1)(a) above applies), or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20-3-b">
<num>
<ins ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p2526" ukl:CommentaryRef="c11247551">the oils had been delivered for home use (un-mixed) at the time they became mixed (where subsection (1)(b) above applies).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20-4">
<num>
<ins class="first" ukl:ChangeId="d29p2581" ukl:CommentaryRef="c11247611">
<noteRef uk:name="commentary" href="#c11247611" class="commentary"/>
(4)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p2581" ukl:CommentaryRef="c11247611">The power to make a payment to a person under subsection (2) above in relation to oils that have become accidentally mixed does not apply in relation to a mixture in respect of which he is liable to pay duty under section 20AAA below.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="crossheading-mixing-adjustment-of-duty">
<heading>
<ins class="first last" ukl:ChangeId="d29p26860" ukl:CommentaryRef="c11247631">
<noteRef uk:name="commentary" href="#c11247631" class="commentary"/>
Mixing: adjustment of duty
</ins>
</heading>
<section eId="section-20A">
<num>
<ins class="first" ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">
<noteRef uk:name="commentary" href="#c11247631" class="commentary"/>
<noteRef href="#c11247641" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
20A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631"> Mixing: adjustment of duty.</ins>
</heading>
<subsection eId="section-20A-1">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">In this section “</ins>
<term refersTo="#term-new-oil" eId="term-new-oil">
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">new oil</ins>
</term>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">” means hydrocarbon oil which after it has been charged under section 6 above as oil of one description becomes oil of a different description as a result of approved mixing in a pipe-line with other hydrocarbon oil which has been so charged; and “approved mixing” has the meaning given by subsection (5) below.</ins>
</p>
</content>
</subsection>
<subsection eId="section-20A-2">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">Where the Commissioners are of the opinion that, if the new oil had fallen to be charged under section 6 above as oil of the different description, the amount of duty would have been greater or less than that actually charged, then—</ins>
</p>
</intro>
<level class="para1" eId="section-20A-2-a">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">if in their opinion the amount would have been greater, they may charge under this section a duty of excise on the oil of an amount equal to the difference, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20A-2-b">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">if in their opinion the amount would have been less, they may make under this section an allowance equal to the difference.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20A-3">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">In determining the amount of duty which would have been charged if the new oil had fallen to be charged under section 6 above as oil of the different description, the rates to be applied are those effective at the time when in the Commissioners’ opinion the oil became oil of the different description.</ins>
</p>
</content>
</subsection>
<subsection eId="section-20A-4">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">Where the Commissioners have made a charge or allowance under subsection (2) above, then, for the purposes of this Act, any relief or rebate which was permitted or allowed at the time of the charge under section 6 above shall be disregarded.</ins>
</p>
</content>
</subsection>
<subsection eId="section-20A-5">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">The Commissioners may make regulations—</ins>
</p>
</intro>
<level class="para1" eId="section-20A-5-a">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">enabling them to grant to persons (whether individually or of a specified class) permission to mix in a pipe-line different descriptions of hydrocarbon oil (whether generally or in the case of specified descriptions only), and to withdraw permission for reasonable cause;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20A-5-b">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">enabling permission to be granted subject to conditions and conditions to be varied for reasonable cause,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">and in this section “</ins>
<term refersTo="#term-approved-mixing" eId="term-approved-mixing">
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">approved mixing</ins>
</term>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">” means mixing in accordance with permission under the regulations.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-20A-6">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">The Commissioners may make regulations—</ins>
</p>
</intro>
<level class="para1" eId="section-20A-6-a">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">for prescribing the method of charging the duty under this section;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20A-6-b">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">for determining the form of the allowance under this section (which may be by way of repayment or otherwise) and the time the allowance may be made.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20A-7">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(7)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">Regulations under this section may make different provision for different circumstances.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-20AAA">
<num>
<ins class="first" ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">
<noteRef uk:name="commentary" href="#c11247661" class="commentary"/>
20AAA
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661"> Mixing of rebated oil.</ins>
</heading>
<subsection eId="section-20AAA-1">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-20AAA-1-a">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">a mixture which is leaded or unleaded petrol is produced in contravention of Part I of Schedule 2A to this Act, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AAA-1-b">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">the mixture is not produced as a result of approved mixing,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">a duty of excise shall be charged on the mixture.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-20AAA-2">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-20AAA-2-a">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">a mixture of heavy oils is produced in contravention of Part II of Schedule 2A to this Act,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AAA-2-b">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">the mixture is not produced as a result of approved mixing, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AAA-2-c">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">the mixture is supplied for use as fuel for a road vehicle or an excepted vehicle,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">a duty of excise shall be charged on the mixture.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-20AAA-2A">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">
<ins class="first" ukl:ChangeId="d29p27037" ukl:CommentaryRef="c11247671">
<noteRef uk:name="commentary" href="#c11247671" class="commentary"/>
(2A)
</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">
<ins ukl:ChangeId="d29p27037" ukl:CommentaryRef="c11247671">Where—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="section-20AAA-2A-a">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">
<ins ukl:ChangeId="d29p27037" ukl:CommentaryRef="c11247671">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">
<ins ukl:ChangeId="d29p27037" ukl:CommentaryRef="c11247671">a mixture of heavy oils is produced in contravention of Part IIA of Schedule 2A to this Act, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AAA-2A-b">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">
<ins ukl:ChangeId="d29p27037" ukl:CommentaryRef="c11247671">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">
<ins ukl:ChangeId="d29p27037" ukl:CommentaryRef="c11247671">the mixture is not produced as a result of approved mixing,</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">
<ins class="last" ukl:ChangeId="d29p27037" ukl:CommentaryRef="c11247671">a duty of excise shall be charged on the mixture.</ins>
</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-20AAA-3">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">The person liable to pay the duty charged under subsection (1) </ins>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">
<ins class="first last" ukl:ChangeId="d29p27065" ukl:CommentaryRef="c11247681">
<noteRef uk:name="commentary" href="#c11247681" class="commentary"/>
or (2A)
</ins>
</ins>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661"> above is the person producing the mixture.</ins>
</p>
</content>
</subsection>
<subsection eId="section-20AAA-4">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">The person liable to pay the duty charged under subsection (2) above is the person supplying the mixture.</ins>
</p>
</content>
</subsection>
<subsection eId="section-20AAA-5">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">The Commissioners may exempt a person from liability to pay duty charged under this section in respect of the production or supply of a mixture if they are satisfied—</ins>
</p>
</intro>
<level class="para1" eId="section-20AAA-5-a">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">that the mixture has been produced or (as the case may be) supplied accidentally; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AAA-5-b">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">that, having regard to all the circumstances, the person should be exempted from liability to pay the duty.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20AAA-6">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">Part III of Schedule 2A to this Act makes provision with respect to rates and amounts of duty charged under this section.</ins>
</p>
</content>
</subsection>
<subsection eId="section-20AAA-7">
<num>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">(7)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">In this section—</ins>
</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661"></ins>
<term refersTo="#term-approved-mixing" eId="term-approved-mixing">
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">approved mixing</ins>
</term>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">” has the meaning given by section 20A(5) above; and</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661"></ins>
<term refersTo="#term-excepted-vehicle" eId="term-excepted-vehicle">
<ins ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">excepted vehicle</ins>
</term>
<ins class="last" ukl:ChangeId="d29p26984" ukl:CommentaryRef="c11247661">” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act.</ins>
</p>
</content>
</hcontainer>
</subsection>
</section>
<section eId="section-20AAB">
<num>
<noteRef href="#c11247761" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
20AAB
</num>
<heading> Mixing of rebated oil: supplementary.</heading>
<subsection eId="section-20AAB-1">
<num>(1)</num>
<intro>
<p>A person who—</p>
</intro>
<level class="para1" eId="section-20AAB-1-a">
<num>(a)</num>
<content>
<p>
produces a mixture on which duty is charged under section 20AAA(1)
<ins class="first last" ukl:ChangeId="d29p27265" ukl:CommentaryRef="c11247771">
<noteRef uk:name="commentary" href="#c11247771" class="commentary"/>
or (2A)
</ins>
above, or
</p>
</content>
</level>
<level class="para1" eId="section-20AAB-1-b">
<num>(b)</num>
<content>
<p>supplies a mixture on which duty is charged under section 20AAA(2) above,</p>
</content>
</level>
<wrapUp>
<p>must notify the Commissioners that he has done so within the period of seven days beginning with the date on which he produced or (as the case may be) supplied the mixture.</p>
</wrapUp>
</subsection>
<subsection eId="section-20AAB-2">
<num>(2)</num>
<content>
<p>A person is not required to give a notification under subsection (1) above if, before he produced or (as the case may be) supplied the mixture, he notified the Commissioners that he proposed to do so.</p>
</content>
</subsection>
<subsection eId="section-20AAB-3">
<num>(3)</num>
<content>
<p>Notification under subsection (1) or (2) above must be given in such form and in such manner, and must contain such particulars, as the Commissioners may direct.</p>
</content>
</subsection>
<subsection eId="section-20AAB-4">
<num>(4)</num>
<intro>
<p>Subject to subsection (7) below, where it appears to the Commissioners—</p>
</intro>
<level class="para1" eId="section-20AAB-4-a">
<num>(a)</num>
<content>
<p>that a person has produced or supplied a mixture on which duty is charged under section 20AAA above, and</p>
</content>
</level>
<level class="para1" eId="section-20AAB-4-b">
<num>(b)</num>
<content>
<p>that he is the person liable to pay the duty,</p>
</content>
</level>
<wrapUp>
<p>they may assess the amount of duty due from him to the best of their judgement and notify that amount to him or his representative.</p>
</wrapUp>
</subsection>
<subsection eId="section-20AAB-5">
<num>(5)</num>
<content>
<p>
An assessment under subsection (4) above shall be treated as if it were an assessment under section 12(1) of the
<noteRef href="#c11247781" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1994.
</p>
</content>
</subsection>
<subsection eId="section-20AAB-6">
<num>(6)</num>
<intro>
<p>The Commissioners may give a direction that a person who is, or expects to be, liable to pay duty charged under section 20AAA above—</p>
</intro>
<level class="para1" eId="section-20AAB-6-a">
<num>(a)</num>
<content>
<p>shall account for duty charged under that section by reference to such periods (“accounting periods”) as may be determined by or under the direction;</p>
</content>
</level>
<level class="para1" eId="section-20AAB-6-b">
<num>(b)</num>
<content>
<p>shall make, in relation to accounting periods, returns in such form and at such times and containing such particulars as may be so determined;</p>
</content>
</level>
<level class="para1" eId="section-20AAB-6-c">
<num>(c)</num>
<content>
<p>shall pay duty charged under that section at such times and in such manner as may be so determined.</p>
</content>
</level>
</subsection>
<subsection eId="section-20AAB-7">
<num>(7)</num>
<content>
<p>The power to make an assessment under subsection (4) above does not apply in relation to a person who is for the time being subject to a direction under subsection (6) above.</p>
</content>
</subsection>
<subsection eId="section-20AAB-8">
<num>(8)</num>
<intro>
<p>Where any person—</p>
</intro>
<level class="para1" eId="section-20AAB-8-a">
<num>(a)</num>
<content>
<p>fails to give a notification which he is required to give under subsection (1) above, or</p>
</content>
</level>
<level class="para1" eId="section-20AAB-8-b">
<num>(b)</num>
<content>
<p>fails to comply with a direction under subsection (6) above,</p>
</content>
</level>
<wrapUp>
<p>
his failure shall attract a penalty under section 9 of the
<noteRef href="#c11247791" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1994 (civil penalties).
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-20AA">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">
<noteRef href="#c11247911" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
20AA
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631"> Power to allow reliefs.</ins>
</heading>
<subsection eId="section-20AA-1">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">The Commissioners may make regulations allowing reliefs as regards—</ins>
</p>
</intro>
<level class="para1" eId="section-20AA-1-a">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">any duty of excise which has been charged in respect of hydrocarbon oil, </ins>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">
<noteRef href="#c11247921" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . ., or road fuel gas;
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AA-1-b">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">any amount which has been paid to the Commissioners under section 12(2) above;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AA-1-c">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">any amount which would (apart from the regulations) be payable to the Commissioners under section 12(2) above.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20AA-2">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—</ins>
</p>
</intro>
<level class="para1" eId="section-20AA-2-a">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">provide for relief to take the form of a repayment or remission </ins>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">
<ins class="first last" ukl:ChangeId="d29p3009" ukl:CommentaryRef="c11247931">
<noteRef uk:name="commentary" href="#c11247931" class="commentary"/>
or an allowance to be set off against duty payable to the Commissioners by the person claiming relief
</ins>
</ins>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AA-2-b">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">provide for relief to be allowed in cases or classes of case set out in the regulations;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AA-2-c">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">provide for relief to be allowed to the extent set out in the regulations;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AA-2-d">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">provide for relief to be allowed subject to conditions imposed by the regulations;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AA-2-e">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(e)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">provide for relief to be allowed subject to such conditions as the Commissioners may impose on the person claiming relief;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AA-2-f">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(f)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">provide for the taking of samples of hydrocarbon oil in order to ascertain whether relief should be allowed or has been properly allowed;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AA-2-g">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(g)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">make provision as to administration (which may include provision requiring the making of applications for relief);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AA-2-ga">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">
<ins class="first" ukl:ChangeId="d29p3049">
<noteRef href="#c11247941" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(ga)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">
<ins class="last" ukl:ChangeId="d29p3049">provide for oil on which relief is allowed to be treated for the purposes of this Act as oil on which a rebate has been allowed;</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AA-2-h">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(h)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">make different provision in relation to different cases or classes of case;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AA-2-i">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">include such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20AA-3">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">The conditions which may be imposed as mentioned in subsection (2)(d) or (e) above may include conditions as to the physical security of premises, the provision (by bond or otherwise) of security for payment, or such other matters as the Commissioners think fit.</ins>
</p>
</content>
</subsection>
<subsection eId="section-20AA-4">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">Where a person contravenes or fails to comply with any regulation made under this section or any condition imposed by or under such a regulation—</ins>
</p>
</intro>
<level class="para1" eId="section-20AA-4-a">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">
<ins class="first" ukl:ChangeId="d29p3083" ukl:CommentaryRef="c11247951">
<noteRef uk:name="commentary" href="#c11247951" class="commentary"/>
(a)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">
<ins class="last" ukl:ChangeId="d29p3083" ukl:CommentaryRef="c11247951">his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AA-4-b">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">any goods in respect of which the contravention or failure occurred shall be liable to forfeiture.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20AA-5">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">A reference in this section to a duty of excise includes a reference to any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979.</ins>
</p>
</content>
</subsection>
<subsection eId="section-20AA-6">
<num>
<ins ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">(6)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p2591" ukl:CommentaryRef="c11247631">Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-20AB">
<num>
<ins class="first" ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">
<noteRef uk:name="commentary" href="#c12390061" class="commentary"/>
20AB
</ins>
</num>
<heading>
Power to allow reliefs for fuel testing
<abbr title="Et cetera" xml:lang="la">etc</abbr>
</heading>
<subsection eId="section-20AB-1">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">The Commissioners may by regulations make provision allowing reliefs as regards excise duty charged in respect of experimental fuel where—</ins>
</p>
</intro>
<level class="para1" eId="section-20AB-1-a">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">the fuel is, or is to be, used for the purposes of a fuel-testing project that is approved by the Commissioners,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AB-1-b">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">the project is approved for the purposes of the development of the fuel (see subsection (8)(a) below), and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AB-1-c">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">the use takes place, or is to take place, during the period that, for the purposes of the project, is the relief period for the fuel (see subsection (8)(b) below).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20AB-2">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">In this section “</ins>
<term refersTo="#term-experimental-fuel" eId="term-experimental-fuel">
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">experimental fuel</ins>
</term>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">” means a substance of a description specified in regulations made by the Commissioners.</ins>
</p>
</content>
</subsection>
<subsection eId="section-20AB-3">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">For each experimental fuel, the Commissioners shall by regulations make provision specifying—</ins>
</p>
</intro>
<level class="para1" eId="section-20AB-3-a">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">the beginning and end of the period that is the experimental period for that fuel; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AB-3-b">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">the form that (subject to any directions under subsection (9)(a) below) is to be taken by relief under this section as regards excise duty chargeable on that fuel.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20AB-4">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">A form of relief specified under subsection (3)(b) above must be an authorised form; and for the purposes of this section “</ins>
<term refersTo="#term-an-authorised-form" eId="term-an-authorised-form">
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">an authorised form</ins>
</term>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">” is—</ins>
</p>
</intro>
<level class="para1" eId="section-20AB-4-a">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">a repayment, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AB-4-b">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">a rebate (or extra rebate).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20AB-5">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">Relief under this section shall be allowed—</ins>
</p>
</intro>
<level class="para1" eId="section-20AB-5-a">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">to the extent specified in, or determined in accordance with, regulations under subsection (1) above, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AB-5-b">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">subject to—</ins>
</p>
</intro>
<level class="para2" eId="section-20AB-5-b-i">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">such conditions as the Commissioners may impose, and</ins>
</p>
</content>
</level>
<level class="para2" eId="section-20AB-5-b-ii">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">any directions under subsection (9)(b) below.</ins>
</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-20AB-6">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">The conditions that may be imposed under subsection (5)(b)(i) above include, in particular, conditions in connection with—</ins>
</p>
</intro>
<level class="para1" eId="section-20AB-6-a">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">the collection, keeping, compilation or analysis, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AB-6-b">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">the supply to the Commissioners or other persons,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">of data, or information, relating to the production, use or performance of an experimental fuel.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-20AB-7">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(7)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">Subsections (8) and (9) below apply where the Commissioners have approved a fuel-testing project.</ins>
</p>
</content>
</subsection>
<subsection eId="section-20AB-8">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(8)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">The Commissioners shall give directions specifying—</ins>
</p>
</intro>
<level class="para1" eId="section-20AB-8-a">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">each experimental fuel for the purposes of whose development the project is approved;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AB-8-b">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">for each fuel specified under paragraph (a) above, the beginning and end of the period that, for the purposes of the project, is (in accordance with subsection (10) below) the relief period for the fuel; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AB-8-c">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">any conditions imposed under subsection (5)(b)(i) above that apply to the allowance under this section of relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20AB-9">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(9)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">The Commissioners may give directions—</ins>
</p>
</intro>
<level class="para1" eId="section-20AB-9-a">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">providing for relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project to take an authorised form different to the form specified under subsection (3)(b) above;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AB-9-b">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">as to administration in connection with allowing reliefs under this section as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20AB-10">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(10)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">For the purposes of subsection (8)(b) above—</ins>
</p>
</intro>
<level class="para1" eId="section-20AB-10-a">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">the beginning of the relief period for a fuel may not be earlier than the beginning of the experimental period for that fuel; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-20AB-10-b">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">the end of the relief period for a fuel may not be later than the end of the experimental period for that fuel.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20AB-11">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(11)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">In this section—</ins>
</p>
</intro>
<hcontainer name="definition">
<intro>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061"></ins>
<term refersTo="#term-excise-duty" eId="term-excise-duty">
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">excise duty</ins>
</term>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">” means—</ins>
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">excise duty chargeable by virtue of this Act, or</ins>
</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8);</ins>
</p>
</content>
</level>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061"></ins>
<term refersTo="#term-fuel-testing-project" eId="term-fuel-testing-project">
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">fuel-testing project</ins>
</term>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">” means a pilot project connected with the technological development of environment-friendly fuels.</ins>
</p>
</content>
</hcontainer>
</subsection>
<subsection eId="section-20AB-12">
<num>
<ins ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">(12)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p3116" ukl:CommentaryRef="c12390061">Regulations under this section may make different provision for different cases.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="crossheading-administration-and-enforcement">
<heading> Administration and enforcement</heading>
<section eId="section-21">
<num>21</num>
<heading> Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.</heading>
<subsection eId="section-21-1">
<num>(1)</num>
<intro>
<p>The Commissioners may, with a view to the protection of the revenue, make regulations—</p>
</intro>
<level class="para1" eId="section-21-1-a">
<num>(a)</num>
<content>
<p>for any of the purposes specified in Part I of Schedule 3 to this Act (which relates to hydrocarbon oil);</p>
</content>
</level>
<level class="para1" eId="section-21-1-b">
<num>
<noteRef href="#c11248011" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(b)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="section-21-1-c">
<num>(c)</num>
<content>
<p>for any of the purposes specified in Part III of that Schedule (which relates to road fuel gas).</p>
</content>
</level>
</subsection>
<subsection eId="section-21-2">
<num>(2)</num>
<intro>
<p>In the case of regulations made for the purposes mentioned in subsection (1)(a) above, different regulations may be made for different classes of hydrocarbon oil; and the power to make such regulations shall include power to make regulations—</p>
</intro>
<level class="para1" eId="section-21-2-a">
<num>(a)</num>
<content>
<p>regulating the allowance and payment of drawback under or by virtue of section 15 above; and</p>
</content>
</level>
<level class="para1" eId="section-21-2-b">
<num>(b)</num>
<content>
<p>for making the allowance and payment of drawback by virtue of an order under subsection (2) of that section subject to such conditions as the Commissioners see fit to impose for the protection of the revenue.</p>
</content>
</level>
</subsection>
<subsection eId="section-21-3">
<num>(3)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p3408" ukl:CommentaryRef="c11248031">
<noteRef uk:name="commentary" href="#c11248031" class="commentary"/>
Where any person
</ins>
contravenes or fails to comply with any regulation made under this section
<ins class="first last" ukl:ChangeId="d29p3412" ukl:CommentaryRef="c11248041">
<noteRef uk:name="commentary" href="#c11248041" class="commentary"/>
his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.
</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-22">
<num>22</num>
<heading> Prohibition on use of petrol substitutes on which duty has not been paid.</heading>
<subsection eId="section-22-1">
<num>(1)</num>
<intro>
<p>
<ins class="first" ukl:ChangeId="d29p27585" ukl:CommentaryRef="c11248091">
<noteRef uk:name="commentary" href="#c11248091" class="commentary"/>
A person who—
</ins>
</p>
</intro>
<level class="para1" eId="section-22-1-a">
<num>
<ins ukl:ChangeId="d29p27585" ukl:CommentaryRef="c11248091">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p27585" ukl:CommentaryRef="c11248091">puts to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-22-1-b">
<num>
<ins ukl:ChangeId="d29p27585" ukl:CommentaryRef="c11248091">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p27585" ukl:CommentaryRef="c11248091">knows or has reasonable cause to believe that there is duty charged under section 6A above on that liquid which has not been paid and is not lawfully deferred,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p27585" ukl:CommentaryRef="c11248091">shall</ins>
<ins class="first last" ukl:ChangeId="d29p27602" ukl:CommentaryRef="c11248101">
<noteRef uk:name="commentary" href="#c11248101" class="commentary"/>
attract a penalty undersection 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes this subsection shall be liable to forfeiture.
</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-22-1A">
<num>
<ins class="first" ukl:ChangeId="d29p27605" ukl:CommentaryRef="c11248111">
<noteRef uk:name="commentary" href="#c11248111" class="commentary"/>
(1A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p27605" ukl:CommentaryRef="c11248111">Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.</ins>
</p>
</content>
</subsection>
<subsection eId="section-22-2">
<num>(2)</num>
<content>
<p>
In subsection (1) above, “
<term refersTo="#term-liquid" eId="term-liquid">liquid</term>
” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.
</p>
</content>
</subsection>
</section>
<section eId="section-23">
<num>23</num>
<heading>
Prohibition on use
<abbr title="et cetera" xml:lang="la">etc.</abbr>
of road fuel gas on which duty has not been paid.
</heading>
<subsection eId="section-23-1">
<num>(1)</num>
<intro>
<p>
<ins class="first last" ukl:ChangeId="d29p3505" ukl:CommentaryRef="c11248221">
<noteRef uk:name="commentary" href="#c11248221" class="commentary"/>
Where any person
</ins>
</p>
</intro>
<level class="para1" eId="section-23-1-a">
<num>(a)</num>
<content>
<p>uses as fuel in; or</p>
</content>
</level>
<level class="para1" eId="section-23-1-b">
<num>(b)</num>
<content>
<p>takes as fuel into,</p>
</content>
</level>
<wrapUp>
<p>
a road vehicle any road fuel gas on which he knows or has reasonable cause to believe that the excise duty chargeable under section 8 above has not been paid
<ins class="first last" ukl:ChangeId="d29p3523" ukl:CommentaryRef="c11248231">
<noteRef uk:name="commentary" href="#c11248231" class="commentary"/>
his use of the road fuel gas or, as the case may be, his taking it as fuel into that vehicle shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which a person contravenes this subsection shall be liable to forfeiture.
</ins>
.
</p>
</wrapUp>
</subsection>
<subsection eId="section-23-1A">
<num>
<ins class="first" ukl:ChangeId="d29p3527" ukl:CommentaryRef="c11248241">
<noteRef uk:name="commentary" href="#c11248241" class="commentary"/>
(1A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p3527" ukl:CommentaryRef="c11248241">Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.</ins>
</p>
</content>
</subsection>
<subsection eId="section-23-1B">
<num>
<ins class="first" ukl:ChangeId="d29p3535" ukl:CommentaryRef="c11248251">
<noteRef uk:name="commentary" href="#c11248251" class="commentary"/>
(1B)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3535" ukl:CommentaryRef="c11248251">Where any person—</ins>
</p>
</intro>
<level class="para1" eId="section-23-1B-a">
<num>
<ins ukl:ChangeId="d29p3535" ukl:CommentaryRef="c11248251">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3535" ukl:CommentaryRef="c11248251">uses as fuel in, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23-1B-b">
<num>
<ins ukl:ChangeId="d29p3535" ukl:CommentaryRef="c11248251">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3535" ukl:CommentaryRef="c11248251">takes as fuel into,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p3535" ukl:CommentaryRef="c11248251">a road vehicle any road fuel gas on which the excise duty chargeable under section 8 above has not been paid, the Commissioners may assess the amount of that duty as being excise duty due from that person and notify him or his representative accordingly.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-23-2">
<num>(2)</num>
<content>
<p>
For the purposes of
<ins class="first last" ukl:ChangeId="d29p3563" ukl:CommentaryRef="c11248261">
<noteRef uk:name="commentary" href="#c11248261" class="commentary"/>
subsections (1)(b) and (1B)(b)
</ins>
above, road fuel gas shall be deemed to be taken into a road vehicle as fuel if, but only if, it is taken into it as part of the supply of fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine.
</p>
</content>
</subsection>
</section>
<section eId="section-23A">
<num>
<ins class="first" ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">
<noteRef uk:name="commentary" href="#c11248271" class="commentary"/>
23A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">Regulation of traders in controlled oil</ins>
</heading>
<subsection eId="section-23A-1">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">If a revenue trader who is not a registered excise dealer and shipper—</ins>
</p>
</intro>
<level class="para1" eId="section-23A-1-a">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">buys or sells controlled oil in the course of a trade or business, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23A-1-b">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">in the course of a trade or business deals in controlled oil,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">his buying or selling, or dealing in, the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-23A-2">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">Subsection (1) above does not apply to the buying of oil by a revenue trader if—</ins>
</p>
</intro>
<level class="para1" eId="section-23A-2-a">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">the oil is for use by the trader, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23A-2-b">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">that use does not involve selling or dealing in hydrocarbon oil.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-23A-3">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">Subsection (1) above does not apply to the selling of oil by a revenue trader if—</ins>
</p>
</intro>
<level class="para1" eId="section-23A-3-a">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">that oil was for use by the trader,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23A-3-b">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">that use did not involve selling or dealing in hydrocarbon oil,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23A-3-c">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">that use came to an end before the oil was used, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23A-3-d">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">the oil is sold after the use ends.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-23A-4">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">Where a revenue trader who is not a registered excise dealer and shipper is entitled to the possession of any controlled oil, the oil is liable to forfeiture.</ins>
</p>
</content>
</subsection>
<subsection eId="section-23A-5">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">Subsection (4) above does not apply to oil if—</ins>
</p>
</intro>
<level class="para1" eId="section-23A-5-a">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">that oil is for use by the revenue trader, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23A-5-b">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">that use does not involve selling or dealing in hydrocarbon oil.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-23A-6">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">Subsection (4) above does not apply to oil if—</ins>
</p>
</intro>
<level class="para1" eId="section-23A-6-a">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">the oil was for use by the revenue trader,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23A-6-b">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">that use did not involve selling or dealing in hydrocarbon oil,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23A-6-c">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">that use has come to an end,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23A-6-d">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">that use came to an end before the oil was used, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23A-6-e">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(e)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">the oil is being held pending sale or other disposal.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-23A-7">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(7)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">Where oil is liable to forfeiture by virtue of subsection (4) above—</ins>
</p>
</intro>
<level class="para1" eId="section-23A-7-a">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">anything mixed with the oil,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23A-7-b">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">any container in which the oil (and anything mixed with it) is kept, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-23A-7-c">
<num>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">any equipment kept for dispensing the contents of any such container,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p3569" ukl:CommentaryRef="c11248271">is liable to forfeiture.</ins>
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-23B">
<num>
<noteRef href="#c11248301" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
23B
</num>
<heading> Power to provide for exceptions to section 23A</heading>
<subsection eId="section-23B-1">
<num>(1)</num>
<intro>
<p>The Commissioners may by regulations make provision for—</p>
</intro>
<level class="para1" eId="section-23B-1-a">
<num>(a)</num>
<content>
<p>exceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;</p>
</content>
</level>
<level class="para1" eId="section-23B-1-b">
<num>(b)</num>
<content>
<p>exceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;</p>
</content>
</level>
<level class="para1" eId="section-23B-1-c">
<num>(c)</num>
<content>
<p>exceptions to section 23A(7) above.</p>
</content>
</level>
</subsection>
<subsection eId="section-23B-2">
<num>(2)</num>
<intro>
<p>Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—</p>
</intro>
<level class="para1" eId="section-23B-2-a">
<num>(a)</num>
<content>
<p>specified by such regulations;</p>
</content>
</level>
<level class="para1" eId="section-23B-2-b">
<num>(b)</num>
<content>
<p>specified by the Commissioners under such regulations.</p>
</content>
</level>
</subsection>
</section>
<section eId="section-24">
<num>24</num>
<heading> Control of use of duty-free and rebated oil.</heading>
<subsection eId="section-24-1">
<num>(1)</num>
<content>
<p>
The Commissioners may make regulations for any of the purposes of
<ins class="first last" ukl:ChangeId="d29p28355" ukl:CommentaryRef="c11248871">
<noteRef uk:name="commentary" href="#c11248871" class="commentary"/>
section 6(3)
</ins>
section 9(1) or (4),
<ins class="first last" ukl:ChangeId="d29p28359" ukl:CommentaryRef="c11248881">
<noteRef uk:name="commentary" href="#c11248881" class="commentary"/>
section 11,
</ins>
section 12
<ins class="first" ukl:ChangeId="d29p28363" ukl:CommentaryRef="c11248891">
<noteRef uk:name="commentary" href="#c11248891" class="commentary"/>
section 13A
</ins>
<ins class="last" ukl:ChangeId="d29p28363" ukl:CommentaryRef="c11248891">
<ins class="first last" ukl:ChangeId="d29p28365" ukl:CommentaryRef="c11248901">
<noteRef uk:name="commentary" href="#c11248901" class="commentary"/>
section 13AA
</ins>
</ins>
<ins class="first" ukl:ChangeId="d29p28369" ukl:CommentaryRef="c11248911">
<noteRef uk:name="commentary" href="#c11248911" class="commentary"/>
, section 14(1), section 17,
</ins>
<ins ukl:ChangeId="d29p28369" ukl:CommentaryRef="c11248911">
<noteRef href="#c11248921" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . section 19
</ins>
<ins class="last" ukl:ChangeId="d29p28369" ukl:CommentaryRef="c11248911">
<ins class="first last" ukl:ChangeId="d29p28373" ukl:CommentaryRef="c11248931">
<noteRef uk:name="commentary" href="#c11248931" class="commentary"/>
, section 19A or section 24A of this Act
</ins>
</ins>
, and in particular for the purposes specified in Schedule 4 to this Act.
</p>
</content>
</subsection>
<subsection eId="section-24-2">
<num>(2)</num>
<content>
<p>
Regulations made for the purposes of section 12
<ins class="first last" ukl:ChangeId="d29p28384" ukl:CommentaryRef="c11248941">
<noteRef uk:name="commentary" href="#c11248941" class="commentary"/>
or section 13AA
</ins>
above may provide for restricting (whether by reference to locality, the obtaining of a licence from the Commissioners or other matters) the cases in which payments to the Commissioners under subsection (2) of that section are to be effective for the purposes of that subsection.
</p>
</content>
</subsection>
<subsection eId="section-24-3">
<num>(3)</num>
<intro>
<p>For the purposes of the Customs and Excise Acts 1979, the presence in any hydrocarbon oil of a marker which, in regulations made under this section, is prescribed in relation to—</p>
</intro>
<level class="para1" eId="section-24-3-a">
<num>(a)</num>
<content>
<p>oil delivered without payment of duty under section 9 above; or</p>
</content>
</level>
<level class="para1" eId="section-24-3-b">
<num>(b)</num>
<content>
<p>rebated heavy oil or rebated light oil,</p>
</content>
</level>
<wrapUp>
<p>shall be conclusive evidence that that oil has been so delivered or, as the case may be, that the rebate in question has been allowed.</p>
</wrapUp>
</subsection>
<subsection eId="section-24-4">
<num>(4)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p28413" ukl:CommentaryRef="c11248951">
<noteRef uk:name="commentary" href="#c11248951" class="commentary"/>
Where any person
</ins>
contravenes or fails to comply with any regulation made under this section
<ins class="first last" ukl:ChangeId="d29p28417" ukl:CommentaryRef="c11248961">
<noteRef uk:name="commentary" href="#c11248961" class="commentary"/>
his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.
</ins>
</p>
</content>
</subsection>
<subsection eId="section-24-4A">
<num>
<ins class="first" ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">
<noteRef uk:name="commentary" href="#c11248971" class="commentary"/>
(4A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-24-4A-a">
<num>
<ins ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">a rebate of duty is allowed on any oil, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24-4A-b">
<num>
<ins ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">a person contravenes or fails to comply with any requirement which, by virtue of any regulations made under this section, is a condition of allowing the rebate,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">the Commissioners may assess an amount equal to the rebate as being excise duty due from that person, and notify him or his representative accordingly.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-24-4B">
<num>
<ins ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">(4B)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">Where—</ins>
</p>
</intro>
<level class="para1" eId="section-24-4B-a">
<num>
<ins ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">any oil is delivered without payment of duty, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24-4B-b">
<num>
<ins ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">a person contravenes or fails to comply with any requirement which, by virtue of any regulations made under this section, is a condition of allowing the oil to be delivered without payment of duty,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p28420" ukl:CommentaryRef="c11248971">the Commissioners may assess an amount equal to the excise duty on like oil at the rate in force at the time of the contravention or failure to comply as being excise duty due from that person, and notify him or his representative accordingly.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-24-4C">
<num>
<ins class="first" ukl:ChangeId="d29p28462">
<noteRef href="#c11248981" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4C)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p28462">In a case where subsection (4D) below applies, the power of the Commissioners under subsection (4A) above includes power, if it appears to them to be appropriate, to assess (and notify) an amount less than the amount of the rebate concerned.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24-4D">
<num>
<ins ukl:ChangeId="d29p28462">(4D)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p28462">This subsection applies in any case where—</ins>
</p>
</intro>
<level class="para1" eId="section-24-4D-a">
<num>
<ins ukl:ChangeId="d29p28462">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p28462">the Commissioners have power to assess (and notify) an amount under subsection (4A) above by virtue of a contravention of, or failure to comply with, a requirement such as is mentioned in paragraph 5 of Schedule 4 to this Act, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24-4D-b">
<num>
<ins ukl:ChangeId="d29p28462">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p28462">the marker whose addition is required by the requirement is present at the time of the contravention or failure but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under this section for the purpose mentioned in paragraph 7 of that Schedule.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-24-5">
<num>(5)</num>
<content>
<p>Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.</p>
</content>
</subsection>
</section>
<section eId="section-24AA">
<num>
<ins class="first" ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">
<noteRef uk:name="commentary" href="#c11249281" class="commentary"/>
24AA
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281"> Registered excise dealers and shippers regulations: special provision for traders in controlled oil</ins>
</heading>
<subsection eId="section-24AA-1">
<num>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">For the purposes of section 100H(1)(p) of the Management Act (registered excise dealers and shippers regulations may, in particular, make provision authorised by this section), this section authorises provision—</ins>
</p>
</intro>
<level class="para1" eId="section-24AA-1-a">
<num>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">requiring traders in controlled oil to notify prescribed information;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24AA-1-b">
<num>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">requiring traders in controlled oil to make prescribed returns;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24AA-1-c">
<num>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">authorising a trader in controlled oil to carry out or arrange for the carrying out of any prescribed activity falling within section 100H(1)(b) of the Management Act in relation to controlled oil, but subject to prescribed conditions or restrictions;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24AA-1-d">
<num>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">requiring a trader in controlled oil to give security by prescribed means for amounts that may become due from him by way of repayment of rebate;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24AA-1-e">
<num>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">(e)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">for taking into account, in determining whether a trader in controlled oil has—</ins>
</p>
</intro>
<level class="para2" eId="section-24AA-1-e-i">
<num>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">contravened any provision of registered excise dealers and shippers regulations, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-24AA-1-e-ii">
<num>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">failed to comply with any prescribed condition, restriction or requirement,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">the extent to which the trader has followed guidance issued by the Commissioners (including guidance issued after the making of provision under this paragraph referring to it).</ins>
</p>
</wrapUp>
</level>
</subsection>
<subsection eId="section-24AA-2">
<num>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">In this section—</ins>
</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281"></ins>
<term refersTo="#term-prescribed" eId="term-prescribed">
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">prescribed</ins>
</term>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">” has the meaning given by section 100H(3) of the Management Act;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281"></ins>
<term refersTo="#term-trader-in-controlled-oil" eId="term-trader-in-controlled-oil">
<ins ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">trader in controlled oil</ins>
</term>
<ins class="last" ukl:ChangeId="d29p3950" ukl:CommentaryRef="c11249281">” means a registered excise dealer and shipper carrying on a trade or business that consists of or includes the dealing in, buying or selling of controlled oil.</ins>
</p>
</content>
</hcontainer>
</subsection>
</section>
<section eId="section-24A">
<num>
<ins class="first" ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">
<noteRef uk:name="commentary" href="#c11249291" class="commentary"/>
24A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291"> Penalties for misuse of marked oil.</ins>
</heading>
<subsection eId="section-24A-1">
<num>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">Marked oil shall not be used as fuel for a road vehicle.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24A-2">
<num>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24A-3">
<num>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel for road vehicles, or for road vehicles of a particular description.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24A-4">
<num>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">For the purposes of this section marked oil shall be taken to be used as fuel for a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24A-5">
<num>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">Where a person uses any hydrocarbon oil in contravention of subsection (1) above, his use of the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).</ins>
</p>
</content>
</subsection>
<subsection eId="section-24A-6">
<num>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">If a person who uses any marked oil in contravention of subsection (1) above does so in the knowledge that the oil he is using is marked oil, he shall be guilty of an offence and liable—</ins>
</p>
</intro>
<level class="para1" eId="section-24A-6-a">
<num>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24A-6-b">
<num>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-24A-7">
<num>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">(7)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">Any marked oil which is in a road vehicle as part of the fuel supply for the engine which propels the vehicle shall be liable to forfeiture.</ins>
</p>
</content>
</subsection>
<subsection eId="section-24A-8">
<num>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">(8)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">Where in any proceedings relating to this section a question arises as to the nature of any substance present at any time in any hydrocarbon oil—</ins>
</p>
</intro>
<level class="para1" eId="section-24A-8-a">
<num>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">a certificate of the Commissioners to the effect that that substance is or was a marker designated for the purposes of this section shall be sufficient, unless the contrary is shown, for establishing that fact; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-24A-8-b">
<num>
<ins ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p4031" ukl:CommentaryRef="c11249291">any document purporting to be such a certificate shall be taken to be one unless it is shown not to be.</ins>
</p>
</content>
</level>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="crossheading-supplementary">
<heading> Supplementary</heading>
<section eId="section-25">
<num>25</num>
<heading> Regulations.</heading>
<content>
<p>Any power to make regulations under this Act shall be exercisable by statutory instrument, and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of either House of Parliament.</p>
</content>
</section>
<section eId="section-26">
<num>26</num>
<heading> Directions.</heading>
<content>
<p>Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.</p>
</content>
</section>
<section eId="section-27">
<num>27</num>
<heading> Interpretation.</heading>
<subsection eId="section-27-1">
<num>(1)</num>
<hcontainer name="wrapper2">
<intro>
<p>In this Act—</p>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p>
<ins class="first last" ukl:ChangeId="d29p30829" ukl:CommentaryRef="c11250451">
<noteRef uk:name="commentary" href="#c11250451" class="commentary"/>
“aviation gasoline” has the meaning given by section 6(4) above
</ins>
</p>
</item>
<item>
<p>
<ins class="first" ukl:ChangeId="d29p30834" ukl:CommentaryRef="c11250461">
<noteRef uk:name="commentary" href="#c11250461" class="commentary"/>
</ins>
<term refersTo="#term-gas-oil" eId="term-gas-oil">
<ins ukl:ChangeId="d29p30834" ukl:CommentaryRef="c11250461">gas oil</ins>
</term>
<ins class="last" ukl:ChangeId="d29p30834" ukl:CommentaryRef="c11250461">” has the meaning given by section 1(5) above;</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-heavy-oil" eId="term-heavy-oil">heavy oil</term>
” has the meaning given by section 1(4) above;
</p>
</item>
<item>
<p>
<noteRef href="#c11250471" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</item>
<item>
<p>
<term refersTo="#term-hydrocarbon-oil" eId="term-hydrocarbon-oil">hydrocarbon oil</term>
” has the meaning given by section 1(2) above;
</p>
</item>
<item>
<p>
<term refersTo="#term-light-oil" eId="term-light-oil">light oil</term>
” has the meaning given by section 1(3) above;
</p>
</item>
<item>
<p>
<term refersTo="#term-the-management-act" eId="term-the-management-act">the Management Act</term>
” means the
<noteRef href="#c11250481" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Customs and Excise Management Act 1979;
</p>
</item>
<item>
<p>
<noteRef href="#c11250491" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</item>
<item>
<p>
<noteRef href="#c11250491" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</item>
<item>
<p>
<term refersTo="#term-the-prescribed-sum" eId="term-the-prescribed-sum">the prescribed sum</term>
”, in relation to the penalty provided for an offence, means—
</p>
</item>
</blockList>
</intro>
<level class="para1" eId="crossheading-supplementary_section-27-1-an1">
<num>(a)</num>
<content>
<p>
if the offence was committed in England
<ins class="first last" ukl:ChangeId="d29p30902" ukl:CommentaryRef="c11250511">
<noteRef uk:name="commentary" href="#c11250511" class="commentary"/>
or Wales
</ins>
, the prescribed sum within the meaning of
<ins class="first last" ukl:ChangeId="d29p30906" ukl:CommentaryRef="c11250521">
<noteRef uk:name="commentary" href="#c11250521" class="commentary"/>
section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)
</ins>
;
</p>
</content>
</level>
<level class="para1" eId="crossheading-supplementary_section-27-1-bn1">
<num>(b)</num>
<content>
<p>
if the offence was committed in Scotland, the prescribed sum within the meaning of
<ins class="first last" ukl:ChangeId="d29p30916" ukl:CommentaryRef="c11250531">
<noteRef uk:name="commentary" href="#c11250531" class="commentary"/>
subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)
</ins>
;
</p>
</content>
</level>
<level class="para1" eId="section-27-1-c">
<num>
<ins class="first" ukl:ChangeId="d29p30922" ukl:CommentaryRef="c11250541">
<noteRef uk:name="commentary" href="#c11250541" class="commentary"/>
(c)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p30922" ukl:CommentaryRef="c11250541">if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);</ins>
</p>
</content>
</level>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-rebate" eId="term-rebate">rebate</term>
” means rebate of duty under section 11
<ins class="first last" ukl:ChangeId="d29p30936" ukl:CommentaryRef="c11250551">
<noteRef uk:name="commentary" href="#c11250551" class="commentary"/>
13A
</ins>
or14 above, and “
<term refersTo="#term-rebated" eId="term-rebated">rebated</term>
” has a corresponding meaning;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p30944" ukl:CommentaryRef="c11250561">
<noteRef uk:name="commentary" href="#c11250561" class="commentary"/>
</ins>
<term refersTo="#term-refinery" eId="term-refinery">
<ins ukl:ChangeId="d29p30944" ukl:CommentaryRef="c11250561">refinery</ins>
</term>
<ins ukl:ChangeId="d29p30944" ukl:CommentaryRef="c11250561">” means any premises which—</ins>
</p>
</content>
</hcontainer>
<level class="para1" eId="crossheading-supplementary_section-27-1-an2">
<num>
<ins ukl:ChangeId="d29p30944" ukl:CommentaryRef="c11250561">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p30944" ukl:CommentaryRef="c11250561">are approved by the Commissioners for the treatment of hydrocarbon oil; or</ins>
</p>
</content>
</level>
<level class="para1" eId="crossheading-supplementary_section-27-1-bn2">
<num>
<ins ukl:ChangeId="d29p30944" ukl:CommentaryRef="c11250561">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p30944" ukl:CommentaryRef="c11250561">are approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil;</ins>
</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>
<ins class="last" ukl:ChangeId="d29p30944" ukl:CommentaryRef="c11250561">and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph;</ins>
</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-road-fuel-gas" eId="term-road-fuel-gas">road fuel gas</term>
” has the meaning given by section 5 above;
<noteRef href="#c11250571" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-road-vehicle" eId="term-road-vehicle">road vehicle</term>
” means a vehicle constructed or adapted for use on roads, but does not include any vehicle
<ins class="first last" ukl:ChangeId="d29p30983" ukl:CommentaryRef="c11250581">
<noteRef uk:name="commentary" href="#c11250581" class="commentary"/>
which is an excepted vehicle within the meaning given by Schedule 1 to this Act.
</ins>
.
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p30987" ukl:CommentaryRef="c11250591">
<noteRef uk:name="commentary" href="#c11250591" class="commentary"/>
</ins>
<term refersTo="#term-ultra-low-sulphur-diesel" eId="term-ultra-low-sulphur-diesel">
<ins ukl:ChangeId="d29p30987" ukl:CommentaryRef="c11250591">ultra low sulphur diesel</ins>
</term>
<ins class="last" ukl:ChangeId="d29p30987" ukl:CommentaryRef="c11250591">” has the meaning given by section 1(6) above.</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p30996" ukl:CommentaryRef="c11250601">
<noteRef uk:name="commentary" href="#c11250601" class="commentary"/>
</ins>
<term refersTo="#term-ultra-low-sulphur-petrol" eId="term-ultra-low-sulphur-petrol">
<ins ukl:ChangeId="d29p30996" ukl:CommentaryRef="c11250601">ultra low sulphur petrol</ins>
</term>
<ins class="last" ukl:ChangeId="d29p30996" ukl:CommentaryRef="c11250601">” has the meaning given by section 1(3A) above;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p31005">
<noteRef href="#c11250601" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</ins>
<term refersTo="#term-unleaded-petrol" eId="term-unleaded-petrol">
<ins ukl:ChangeId="d29p31005">unleaded petrol</ins>
</term>
<ins ukl:ChangeId="d29p31005">” and “</ins>
<term refersTo="#term-leaded-petrol" eId="term-leaded-petrol">
<ins ukl:ChangeId="d29p31005">leaded petrol</ins>
</term>
<ins class="last" ukl:ChangeId="d29p31005">” have the meaning given by section 1(3B) above.</ins>
</p>
</content>
</hcontainer>
</hcontainer>
</subsection>
<subsection eId="section-27-1A">
<num>
<ins class="first" ukl:ChangeId="d29p31018" ukl:CommentaryRef="c11250621">
<noteRef uk:name="commentary" href="#c11250621" class="commentary"/>
(1A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p31018" ukl:CommentaryRef="c11250621">If in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of ’’refinery’’ in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil.</ins>
</p>
</content>
</subsection>
<subsection eId="section-27-2">
<num>(2)</num>
<content>
<p>This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.</p>
</content>
</subsection>
<subsection eId="section-27-3">
<num>(3)</num>
<content>
<p>Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—</p>
<p>
<i>Management Act</i>
</p>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p>“the Commissioners”</p>
</item>
<item>
<p>“container”</p>
</item>
<item>
<p>“the Customs and Excise Acts 1979”</p>
</item>
<item>
<p>“excise warehouse”</p>
</item>
<item>
<p>“goods”</p>
</item>
<item>
<p>“hovercraft”</p>
</item>
<item>
<p>“occupier”</p>
</item>
<item>
<p>“officer” and “proper” in relation to an officer</p>
</item>
<item>
<p>
<ins class="first last" ukl:ChangeId="d29p31076">
<noteRef href="#c11250631" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
“pipe-line”
</ins>
</p>
</item>
<item>
<p>“port”</p>
</item>
<item>
<p>
<ins class="first last" ukl:ChangeId="d29p31092" ukl:CommentaryRef="c11250641">
<noteRef uk:name="commentary" href="#c11250641" class="commentary"/>
“representative”
</ins>
</p>
</item>
<item>
<p>“ship”</p>
</item>
<item>
<p>“shipment”</p>
</item>
<item>
<p>“stores”</p>
</item>
<item>
<p>“warehouse”</p>
<p>
<i>Alcoholic Liquor Duties Act 1979</i>
</p>
</item>
<item>
<p>
<noteRef href="#c11250651" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</item>
<item>
<p>“spirits”.</p>
</item>
</blockList>
</content>
</subsection>
</section>
<section eId="section-28">
<num>28</num>
<heading> Consequential amendments, repeals, savings and transitional provisions.</heading>
<subsection eId="section-28-1">
<num>(1)</num>
<content>
<p>The enactments and order specified in Schedule 6 to this Act shall be amended in accordance with the provisions of that Schedule.</p>
</content>
</subsection>
<subsection eId="section-28-2">
<num>(2)</num>
<content>
<p>The enactments specified in Schedule 7 to this Act are hereby repealed to the extent specified in the third column of that Schedule.</p>
</content>
</subsection>
<subsection eId="section-28-3">
<num>(3)</num>
<content>
<p>Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act.</p>
</content>
</subsection>
<subsection eId="section-28-4">
<num>(4)</num>
<content>
<p>
The repeal by subsection (2) above of the
<noteRef href="#c11251181" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Hydrocarbon Oil (Customs & Excise) Act 1971 shall not affect the operation of the saving in paragraph 2 in Part I of Schedule 14 to the
<noteRef href="#c11251191" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance (
<abbr title="Number">No.</abbr>
2) Act 1975 in relation to the provisions of the said Act of 1971 repealed by section 75(5) of the said Act of 1975 and specified in that Part.
</p>
</content>
</subsection>
<subsection eId="section-28-5">
<num>(5)</num>
<content>
<p>
The
<noteRef href="#c11251211" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Amendment of Units of Measurement (Hydrocarbon Oil,
<abbr title="Et cetera" xml:lang="la">etc</abbr>
)Order 1977 is hereby revoked.
</p>
</content>
</subsection>
<subsection eId="section-28-6">
<num>(6)</num>
<content>
<p>
Nothing in this section shall be taken as prejudicing the operation of sections 15 to 17 of the
<noteRef href="#c11251221" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Interpretation Act 1978 (which relate to the effect of repeals).
</p>
</content>
</subsection>
</section>
<section eId="section-29">
<num>29</num>
<heading> Citation and commencement.</heading>
<subsection eId="section-29-1">
<num>(1)</num>
<content>
<p>This Act may be cited as the Hydrocarbon Oil Duties Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.</p>
</content>
</subsection>
<subsection eId="section-29-2">
<num>(2)</num>
<content>
<p>This Act shall come into operation on 1st April 1979.</p>
</content>
</subsection>
</section>
</hcontainer>
</body>
</act>
</akomaNtoso>