http://www.legislation.gov.uk/ukpga/1979/5/body/2005-09-01Hydrocarbon 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 Database2024-06-05Expert Participation2005-09-01 The dutiable commodities Hydrocarbon oil.11 Subsections (2) to (7) below define the various descriptions of oil referred to in this Act.2Hydrocarbon 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—asolid or semi-solid at a temperature of 15°C orbgaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.3Light oil” means hydrocarbon oil—aof which not less that 90 per cent. by volume distils at a temperature not exceeding 210°C orbwhich 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.3AUltra low sulphur petrol” means unleaded petrol—athe sulphur content of which does not exceed 0.005 per cent. by weight,bthe aromatics content of which does not exceed 35 per cent. by volume, andcwhich is not sulphur-free petrol.3BSulphur-free petrol” means unleaded petrol the sulphur content of which does not exceed 0.001 per cent. by weight (or is nil).3CUnleaded 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 petrol.4Heavy oil” means hydrocarbon oil other than light oil.5Gas 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.6Ultra low sulphur diesel” means gas oil—athe sulphur content of which does not exceed 0.005 per cent. by weight,bthe density of which does not exceed 835 kilograms per cubic metre at a temperature of 15°C,cof which not less than 95 per cent. by volume distils at a temperature not exceeding 345°C, anddwhich is not sulphur-free diesel.7Sulphur-free diesel” means gas oil the sulphur content of which does not exceed 0.001 per cent. by weight (or is nil). Provisions supplementing s. 1.21The 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Subject 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.3The 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.4For the purposes of the Customs and Excise Acts 1979, the production of hydrocarbon oil includes—athe obtaining of one description of hydrocarbon oil from another description of hydrocarbon oil; andbthe 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Addition ChangeId="d29p263" CommentaryRef="c11241281"> Biodiesel</Addition>2AA1In this Act “biodiesel” means diesel quality liquid fuel—athat is produced from biomass or waste cooking oil,bthe ester content of which is not less than 96.5% by weight, andcthe sulphur content of which does not exceed 0.005% by weight or is nil.2In subsection (1)—adiesel quality” means capable of being used for the same purposes as heavy oil;bliquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;cbiomass” means vegetable and animal substances constituting the biodegradable fraction of—iproducts, wastes and residues from agriculture, forestry and related activities, oriiindustrial and municipal waste.<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">Bioethanol</Addition>2AB1In this Act “bioethanol” means a liquid fuel—aconsisting of ethanol produced from biomass, andbcapable of being used for the same purposes as light oil.2In subsection (1)—aliquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, andbbiomass” means vegetable and animal substances constituting the biodegradable fraction of—iproducts, wastes and residues from agriculture, forestry and related activities, oriiindustrial and municipal waste.3A substance shall be treated as falling within subsection (1)(a) if it—ais denatured alcohol for the purposes of section 5 of the Finance Act 1995 (c. 4), andbwould fall within subsection (1)(a) above (without reliance on this subsection) but for the presence of a component introduced—ifor the purpose of rendering the substance denatured alcohol, andiiin the minimum proportion necessary for that purpose.<Addition ChangeId="d29p345"> Power to amend definitions.</Addition>2A1The Treasury may by order made by statutory instrument amend the definition for the purposes of this Act of—asulphur-free diesel;bsulphur-free petrol;cultra low sulphur diesel;dultra low sulphur petrol;eunleaded petrol and leaded petrol.1AThe Treasury may by order made by statutory instrument amend the definition for the purposes of this Act of “biodiesel”.1BThe Treasury may by order made by statutory instrument amend the definition for the purposes of this Act of “bioethanol”.1CThe Treasury may by order made by statutory instrument amend the definition for the purposes of section 11 of “fuel oil”.2An order under this section may contain such incidental, supplementary and transitional provision as appears to the Treasury to be appropriate.3No 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. Hydrocarbon oil as ingredient of imported goods.3Where 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.<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/4" id="section-4"><Pnumber><CommentaryRef Ref="c11241371"/>4</Pnumber><P1para><UnorderedList Decoration="none"><ListItem><Para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></Para></ListItem></UnorderedList></P1para></P1></P1group><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2004-09-01"><Title> Road fuel gas.51 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.2In this Act “natural road fuel gas”is road fuel gas with a methane content of not less than 80%. Charging provisions Excise duty on hydrocarbon oil.61Subject to subsections (2) . . . and (3) below, there shall be charged on hydrocarbon oil—aimported into the United Kingdom; orbproduced 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.1AThe rates at which the duty shall be charged are—a £0.4832 a litre in the case of ultra low sulphur petrol;aa £0.4832 a litre in the case of sulphur-free petrol;b £0.5766 a litre in the case of light oil other than ultra low sulphur petrol and sulphur-free petrol ;c £0.4832 a litre in the case of ultra low sulphur diesel; andca £0.4832 a litre in the case of sulphur-free diesel;d £0.5465 a litre in the case of heavy oil other than ultra low sulphur diesel and sulphur-free diesel .2Where 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3In 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)(b) above .4In this Act “aviation gasoline” means light oil which—ais specially produced as fuel for aircraft; andbis not normally used in road vehicles; andcis delivered for use solely as fuel for aircraft.<Addition ChangeId="d29p569" CommentaryRef="c11242991"> Excise duty on biodiesel</Addition>6AA1A 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.2In subsection (1) “chargeable use” means use—aas fuel for any engine, motor or other machinery, ...bas an additive or extender in any substance so used.cfor the production of bioblend.3The rate of duty under this section shall be £0.2832 a litre. Excise duty on blends of biodiesel and heavy oils6AB1A duty of excise shall be charged on bioblend—aimported into the United Kingdom, orbproduced 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.2In this Act “bioblend” means any mixture that is produced by mixing—abiodiesel, andbheavy oil not charged with the excise duty on hydrocarbon oil.3The rate at which the duty shall be charged on any bioblend shall be a composite rate representing—ain 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, andbin 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.4The references in subsection (3) above to the proportions of—ahydrocarbon oil, andbbiodiesel,are to the proportions by volume to the nearest 0.001%.5If 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.6Where 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. Application to biodiesel and bioblend of provisions relating to hydrocarbon oil6AC1The Commissioners may by regulations provide for—areferences in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—ibiodiesel;iibioblend;breferences in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under—isection 6AA above;iisection 6AB above;cbiodiesel, 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.2Where 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.3In this section “specified” means specified by regulations under this section.4Regulations under this section may make different provision for different cases.5Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">Excise duty on bioethanol</Addition>6AD1A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of bioethanol.2In subsection (1) “chargeable use” means use—aas fuel for any engine, motor or other machinery,bas an additive or extender in any substance so used, orcfor the production of bioethanol blend.3The rate of duty under this section shall be £0.2832 a litre.<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">Excise duty on blends of bioethanol and hydrocarbon oil</Addition>6AE1A duty of excise shall be charged on bioethanol blend—aimported into the United Kingdom, orbproduced in the United Kingdom and delivered for home use from a refinery or other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioethanol blend chargeable with duty under paragraph (a) above.2In this Act “bioethanol blend” means any mixture that is produced by mixing—abioethanol, andbhydrocarbon oil not charged with excise duty.3The rate at which the duty shall be charged on any bioethanol blend shall be a composite rate representing—ain respect of the proportion of the blend that is hydrocarbon oil, the rate that would be applicable to the blend if it consisted entirely of hydrocarbon oil of the description that went into producing the blend, andbin respect of the proportion of the blend that is bioethanol, the rate that would be applicable to the blend if it consisted entirely of bioethanol.4A reference in subsection (3) to a proportion is to a proportion by volume to the nearest 0.001%.5If the Commissioners are not satisfied as to the proportion of bioethanol in any bioethanol blend, the rate of duty chargeable shall be the rate that would be applicable to the blend if it consisted entirely of hydrocarbon oil of the description that went into producing the blend.6Where imported bioethanol blend 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 blend, 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.<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">Application to bioethanol and bioethanol blend of provisions relating to hydrocarbon oil</Addition>6AF1The Commissioners may by regulations provide for—areferences in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—ibioethanol;iibioethanol blend;breferences in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under—isection 6AD above;iisection 6AE above;cbioethanol, or bioethanol blend, 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.2Where 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.3In this section “specified” means specified by regulations under this section.4Regulations under this section may make different provision for different cases.5Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.<CommentaryRef Ref="c11243081"/><Addition ChangeId="d29p797">Fuel substitutes.</Addition>6A1A 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— ahydrocarbon oil,bbiodiesel,cbioblend,dbioethanol, orebioethanol blend.2In this section “chargeable use” in relation to any substance means the use of that substance—aas fuel for any engine, motor or other machinery; orbas an additive or extender in any substance so used.2ABut the use of water is not a chargeable use if—athe water is comprised in an emulsion of water in gas oil, andbthe emulsion is stabilised by additives.3The rate of the duty under this section shall be prescribed by order made by the Treasury.4In 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.5The 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 such description of hydrocarbon oil as may be so specified.6In exercising their powers under this section, the Treasury shall so far as practicable secure—athat a substance set aside for use or used as mentioned in subsection (2)(a) above is—icharged with duty at the same rate as, andiiotherwise treated for the purposes of the following provisions of this Act as if it were,hydrocarbon oil of the description to which, when put to that use, it is most closely equivalent; andbthat a substance set aside for use or used as an additive or extender in any substance is—icharged with duty at the same rate as, andiiotherwise 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.7For 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.8The 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.9An order under this section—amay make different provision for different cases and for different substances;bmay 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; andcin 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 Excise duty on road fuel gas.81A 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.2The 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.3The rate of the duty under this section shall be—ain the case of natural road fuel gas, £0.1080 a kilogram, andbin any other case, £0.1270 a kilogram.6For 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 Oil delivered for home use for certain industrial purposes.91The Commissioners may permit hydrocarbon oil to be delivered for home use to an approved person, without payment of excise duty on the oil, where—ait is to be put by him to a use qualifying for relief under this section; orbit is to be supplied by him in the course of a trade of supplying oil for any such use.2the uses of hydrocarbon oil qualifying for relief under this section are all uses which do not consist in either—athe use of the oil as fuel for any engine, motor or other machinery; orbthe use of the oil as heating fuel.4Where 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.5In this section—aan 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restrictions on the use of duty-free oil.101Except with the consent of the Commissioners, no oil in whose case delivery without payment of duty has been permitted under section 9 above shall—abe put to a use not qualifying for relief under that section; orbbe acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.2In giving their consent for the purposes of subsection (1) above, the Commissioners may impose such conditions as they think fit.3Where any personauses or acquires oil in contravention of subsection (1) above; orbis 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.4Where 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).5A person who, with the intent that the restrictions imposed by subsection (1) above should be contravened,—auses or acquires oil in contravention of that subsection; orbsupplies 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.6A 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.7A person guilty of an offence under subsection (5) or (6) above shall be liable—aon 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; orbon conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 7 years, or to both.8For 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.9Any 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 Rebate on heavy oil.111Subject 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— ain the case of fuel oil, of £0.0604 a litre less than the rate at which the duty is for the time being chargeable;bin the case of gas oil which is not ultra low sulphur diesel, of £0.0644 a litre less than the rate at which the duty is for the time being chargeable;bain the case of ultra low sulphur diesel, of £0.0644 a litre less than the rate at which the duty is for the time being chargeable; andcin 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.2In 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; . . .. . .3This subsection applies in any case where—aoil is delivered for home use,bregulations 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, andcthe 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.4In 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.5Where a rebate is allowed under subsection (4) above, the rate at which the rebate is allowed—ashall be such rate as appears to the Commissioners to be appropriate, butbshall 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. Rebate not allowed on fuel for road vehicles.121If, 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 under section 11 above shall be allowed in respect of that oil.2No heavy oil on whose delivery for home use rebate has been allowed (whether under section 11 above or 13AA(1) below) shall—abe used as fuel for a road vehicle; orbbe 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.3For the purposes of this section and section 13 below—aheavy 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; andbheavy 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. Penalties for misuse of rebated heavy oil.131Where any personauses heavy oil in contravention of section 12(2) above; orbis 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). . .1AWhere oil is used, or is taken into a road vehicle, in contravention of section 12(2) above, the Commissioners may—aassess 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, andbnotify him or his representative accordingly.2Where 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)..3A person who, with the intent that the restrictions imposed by section 12 above should be contravened,—auses heavy oil in contravention of subsection (2) of that section; orbsupplies 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.4A 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.5A person guilty of an offence under subsection (3) or (4) above shall be liable—aon 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; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.6Any heavy oil—ataken into a road vehicle as mentioned in section 12(2) above or supplied as mentioned in subsection (2) or (3) above; orbtaken 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.7For 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.<Addition ChangeId="d29p1626" CommentaryRef="c11245571"> Rebate on unleaded petrol</Addition>13A1On unleaded petrol, other than ultra low sulphur petrol and sulphur-free 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 £0.0617 a litre.2Rebate is not allowed under this section in a case where a rebate is allowed under section 14 below.<Addition ChangeId="d29p1648"> Restrictions on use of rebated kerosene.</Addition>13AA1If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for—aan engine provided for propelling an excepted vehicle, orban 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 then in force under paragraph (b) of subsection (1) of section 11, instead of at the rate then in force under paragraph (c) of that subsection .2Subject 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—abe used as fuel for an engine provided for propelling an excepted vehicle;bbe used as fuel for an engine which is used neither for propelling a vehicle nor for heating; orcbe taken into the fuel supply of an engine falling within paragraph (a) or (b) above.3Subsection (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.4A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.5For 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; andkerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature of 240°C or less.6For 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, or sulphur-free diesel as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.7Nothing in this section has the effect of allowing a rebate on bioblend or bioethanol blend.<Addition ChangeId="d29p1745"> Penalties for misuse of kerosene.</Addition>13AB1If a person uses kerosene in contravention of section 13AA(2) above—ain 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;bhis use of the kerosene shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); andcif he uses the kerosene with the relevant intent, he shall be guilty of an offence.2If a person is liable for kerosene being taken into a fuel supply of an engine in contravention of section 13AA(2) above—ain 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;bhis becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); andcif he has the relevant intent in relation to the kerosene being taken into the fuel supply, he shall be guilty of an offence.3For 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—ahe has the charge of the engine; orbsubject to subsection (4) below, he is the owner of the engine.4If 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.5If—aa person supplies kerosene having reason to believe that it will be put to a particular use, andbthat 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.6In this section “the relevant intent” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.7A person guilty of an offence under this section shall be liable—aon summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;bon conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.8Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.9Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.10Kerosene falls within this subsection if—ait has been supplied in circumstances in which there is reason to believe that it will be put to a particular use; andbthat use is one which, if payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section. Rebate on light oil for use as furnace fuel.141On 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 £0.0604 a litre less than the rate at which the duty is charged.1ANo rebate shall be allowed under this section in respect of bioethanol blend.2Except with the consent of the Commissioners, no oil in whose case rebate has been allowed under this section shall—abe put to a use otherwise than as mentioned in subsection (1) above; orbbe acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.3In giving their consent for the purposes of subsection (2) above, the Commissioners may impose such conditions as they think fit.4Where any personauses or acquires oil in contravention of subsection (2) above; orbis 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.5Where 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)..6A person who, with the intent that the restrictions imposed by subsection (2) above should be contravened,—auses or acquires oil in contravention of that subsection; orbsupplies 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.7A 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.8A person guilty of an offence under subsection (6) or (7) above shall be liable—aon 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; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.9For 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.10Any 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 Drawback of duty on exportation <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> of certain goods.151A 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—aany hydrocarbon oil; orbany 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.2The 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.3On 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.4An order made under subsection (2) above as respects articles of any class or description—amay 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; andbmay 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.5The 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 Heavy oil used by horticultural producers.171If, 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, ... .2A horticultural producer shall be entitled to repayment under this section in respect of oil used by him—ain 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; orbin 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.3Where 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5The Commissioners may require an applicant for repayment under this section—ato 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;bto furnish them in such form as they may require with proof of any statement so made; andcto 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.6If—athe facts required by the Commissioners under subsection (5)(a) above are not stated; orbproof of the matters referred to in subsection (5)(b) above is not furnished to the satisfaction of the Commissioners; orcan 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.7In this section—ahorticultural produce” has the meaning assigned to it by Schedule 2 to this Act; andbhorticultural producer” means a person growing horticultural produce primarily for sale.<Addition ChangeId="d29p2282" CommentaryRef="c11246851"> Biodiesel used otherwise than as road fuel</Addition>17A1If, 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.2A person is entitled to repayment under this section in respect of biodiesel used by him—aotherwise than as road fuel,botherwise than by mixing the biodiesel with—ihydrocarbon oil, oriia mixture containing hydrocarbon oil, andcotherwise than in the form of a mixture containing biodiesel and hydrocarbon oil.3For the purposes of subsection (2)(a) above, use “as road fuel” means use—aas 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, orbas an additive or extender in any substance so used.4The 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.5The Commissioners may require an applicant for repayment under this section—ato 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;bto furnish them in such form as they may require with proof of any statement so made;cto retain such records as the Commissioners may require relating to the use of biodiesel; anddto 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.6If the applicant fails to comply with any such requirement, the Commissioners may reject the claim.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 Fuel used in fishing boats, etc.191Subsection (3) below shall have effect in the case of—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bany lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); orcany 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.2Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.3Subject 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Addition ChangeId="d29p2484" CommentaryRef="c11247471"> Fuel for producing energy for refineries etc.</Addition>19A1If on an application made for the purposes of this section by an approved person it is shown to the satisfaction of the Commissioners—athat 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; andbthat 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.2In 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.<Addition ChangeId="d29p2526" CommentaryRef="c11247551"> Contaminated or accidentally mixed oil.</Addition>201This section applies where it is shown to the satisfaction of the Commissioners—athat 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, orbthat 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.2Subject 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.3The payment shall be of an amount appearing to the Commissioners to be equal to the excise duty which would have been payable if—athe oil had been delivered for home use (uncontaminated) at the time it became contaminated (where subsection (1)(a) above applies), orbthe oils had been delivered for home use (un-mixed) at the time they became mixed (where subsection (1)(b) above applies).4The 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.<Addition ChangeId="d29p2591" CommentaryRef="c11247631">Mixing: adjustment of duty</Addition><Addition ChangeId="d29p2591" CommentaryRef="c11247631"> Mixing: adjustment of duty.</Addition>20A1In 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.2Where 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—aif 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, andbif in their opinion the amount would have been less, they may make under this section an allowance equal to the difference.3In 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.4Where 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.5The Commissioners may make regulations—aenabling 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;benabling 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.6The Commissioners may make regulations—afor prescribing the method of charging the duty under this section;bfor 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.7Regulations under this section may make different provision for different circumstances.<Addition ChangeId="d29p2591" CommentaryRef="c11247631"><Addition ChangeId="d29p2691" CommentaryRef="c11247691"><Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65"> Mixing of rebated oil.</Substitution></Addition></Addition>20AAA1A duty of excise shall be charged on a mixture which is—aproduced by mixing fully rebated heavy oil with heavy oil which is not fully rebated, andbsupplied for use as fuel for any engine, motor or other machinery.2A duty of excise shall be charged on a mixture which is—aproduced by mixing partially rebated heavy oil with heavy oil which is not partially rebated, andbsupplied for use as fuel for any engine, motor or other machinery;but a mixture on which duty is charged under subsection (1) shall not be charged under this subsection.3A duty of excise shall be charged on a mixture which is produced by mixing—afully or partially rebated heavy oil, withbbiodiesel or a substance containing biodiesel.4The rate of duty on a mixture under subsection (1) or (2) shall be—ain the case of a mixture supplied for use as fuel for a road vehicle, the rate of duty specified in section 6(1A)(d) (general rate for heavy oil), andbin any other case, equivalent to the rate of rebate specified in section 11(1)(b) (general rate for gas oil).5The rate of duty on a mixture under subsection (3) shall be the rate of duty specified in section 6(1A)(d).6For the purposes of this section—aoil is fully rebated if a rebate has been allowed in respect of it under section 11(1)(c) (general rebate for heavy oil),boil is partially rebated if a rebate has been allowed in respect of it under any other provision of section 11 or under section 13AA, andca reference to mixing is a reference to non-approved mixing (within the meaning given by section 20A(5)).7The person liable to pay duty charged under this section on supply or production of a mixture is the person supplying or producing the mixture.8Where duty under a provision of this Act has been paid on an ingredient of a mixture, the duty charged under this section shall be reduced by the amount of any duty that the Commissioners are satisfied has been paid on the ingredient (but not to a negative amount).9The Commissioners may exempt a person from liability to pay duty under any provision of this Act in respect of production or supply of a mixture of a kind described in subsection (1)(a), (2)(a) or (3) if satisfied that—athe liability was incurred accidentally, andbin the circumstances the person should be exempted.<Addition ChangeId="d29p2591" CommentaryRef="c11247631"> Mixing of rebated oil: supplementary.</Addition>20AAB1A person who supplies or produces a mixture on which duty is charged under section 20AAA above must notify the Commissioners of the supply or production—ain advance, orbwithin the period of seven days beginning with the date of supply or production.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3Notification under subsection (1) ... above must be given in such form and in such manner, and must contain such particulars, as the Commissioners may direct.4Subject to subsection (7) below, where it appears to the Commissioners—athat a person has produced or supplied a mixture on which duty is charged under section 20AAA above, andbthat 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.5An assessment under subsection (4) above shall be treated as if it were an assessment under section 12(1) of the Finance Act 1994.6The Commissioners may give a direction that a person who is, or expects to be, liable to pay duty charged under section 20AAA above—ashall account for duty charged under that section by reference to such periods (“accounting periods”) as may be determined by or under the direction;bshall make, in relation to accounting periods, returns in such form and at such times and containing such particulars as may be so determined;cshall pay duty charged under that section at such times and in such manner as may be so determined.7The 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.8Where any person—afails to give a notification which he is required to give under subsection (1) above, orbfails 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).<Addition ChangeId="d29p2591" CommentaryRef="c11247631"> Power to allow reliefs.</Addition>20AA1The Commissioners may make regulations allowing reliefs as regards—aany duty of excise which has been charged in respect of hydrocarbon oil, . . ., or road fuel gas;bany amount which has been paid to the Commissioners under section 12(2) above;cany amount which would (apart from the regulations) be payable to the Commissioners under section 12(2) above.2The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—aprovide 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;bprovide for relief to be allowed in cases or classes of case set out in the regulations;cprovide for relief to be allowed to the extent set out in the regulations;dprovide for relief to be allowed subject to conditions imposed by the regulations;eprovide for relief to be allowed subject to such conditions as the Commissioners may impose on the person claiming relief;fprovide for the taking of samples of hydrocarbon oil in order to ascertain whether relief should be allowed or has been properly allowed;gmake provision as to administration (which may include provision requiring the making of applications for relief);gaprovide 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;hmake different provision in relation to different cases or classes of case;iinclude such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient.3The 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.4Where a person contravenes or fails to comply with any regulation made under this section or any condition imposed by or under such a regulation—ahis contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); andbany goods in respect of which the contravention or failure occurred shall be liable to forfeiture.5A 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 1979.6Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section. Power to allow reliefs for fuel testing <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>20AB1The Commissioners may by regulations make provision allowing reliefs as regards excise duty charged in respect of experimental fuel where—athe fuel is, or is to be, used for the purposes of a fuel-testing project that is approved by the Commissioners,bthe project is approved for the purposes of the development of the fuel (see subsection (8)(a) below), andcthe 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).2In this section “experimental fuel” means a substance of a description specified in regulations made by the Commissioners.3For each experimental fuel, the Commissioners shall by regulations make provision specifying—athe beginning and end of the period that is the experimental period for that fuel; andbthe 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.4A 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—aa repayment, orba rebate (or extra rebate).5Relief under this section shall be allowed—ato the extent specified in, or determined in accordance with, regulations under subsection (1) above, andbsubject to—isuch conditions as the Commissioners may impose, andiiany directions under subsection (9)(b) below.6The conditions that may be imposed under subsection (5)(b)(i) above include, in particular, conditions in connection with—athe collection, keeping, compilation or analysis, orbthe supply to the Commissioners or other persons,of data, or information, relating to the production, use or performance of an experimental fuel.7Subsections (8) and (9) below apply where the Commissioners have approved a fuel-testing project.8The Commissioners shall give directions specifying—aeach experimental fuel for the purposes of whose development the project is approved;bfor 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; andcany 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.9The Commissioners may give directions—aproviding 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;bas 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.10For the purposes of subsection (8)(b) above—athe beginning of the relief period for a fuel may not be earlier than the beginning of the experimental period for that fuel; andbthe end of the relief period for a fuel may not be later than the end of the experimental period for that fuel.11In this section—excise duty” means—excise duty chargeable by virtue of this Act, orany 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.12Regulations under this section may make different provision for different cases. Administration and enforcement Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.211The Commissioners may, with a view to the protection of the revenue, make regulations—afor any of the purposes specified in Part I of Schedule 3 to this Act (which relates to hydrocarbon oil);b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cfor any of the purposes specified in Part III of that Schedule (which relates to road fuel gas).2In 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—aregulating the allowance and payment of drawback under or by virtue of section 15 above; andbfor 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.2AIn the case of regulations made for the purposes mentioned in subsection (1)(c) above, different regulations may be made for different classes of road fuel gas.3Where 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. Prohibition on use of petrol substitutes on which duty has not been paid.221A person who—aputs to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; andbknows 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.1AAWhere any person—aputs any biodiesel to a chargeable use (within the meaning of section 6AA above), andbknows or has reasonable cause to believe that there is duty charged under section 6AA above on that biodiesel which has not been paid and is not lawfully deferred,his putting the biodiesel to that use shall attract a penalty under section 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.1ABWhere any person—aputs any bioethanol to a chargeable use (within the meaning of section 6AD above), andbknows or has reasonable cause to believe that there is duty charged under section 6AD above on that bioethanol which has not been paid and is not lawfully deferred,his putting the bioethanol to that use shall attract a penalty under section 9 of the Finance Act 1994 (c. 9) (civil penalties), and any goods in respect of which a person contravenes this section shall be liable to forfeiture.1ASection 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), (1AA) or (1AB) above. 2In 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. Prohibition on use etc. of road fuel gas on which duty has not been paid.231Where any personauses as fuel in; orbtakes 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..1ASection 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.1BWhere any person—auses as fuel in, orbtakes 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.2For 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. <CommentaryRef Ref="M_C_2b5b74c5-1a78-4ec1-8108-0f28f08d157a"/><Addition ChangeId="d29p3569" CommentaryRef="c11248271">Regulation of traders in controlled oil</Addition>23A1If a revenue trader who is not a registered excise dealer and shipper—abuys or sells controlled oil in the course of a trade or business, orbin 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).2Subsection (1) above does not apply to the buying of oil by a revenue trader if—athe oil is for use by the trader, andbthat use does not involve selling or dealing in hydrocarbon oil.3Subsection (1) above does not apply to the selling of oil by a revenue trader if—athat oil was for use by the trader,bthat use did not involve selling or dealing in hydrocarbon oil,cthat use came to an end before the oil was used, anddthe oil is sold after the use ends.4Where 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.5Subsection (4) above does not apply to oil if—athat oil is for use by the revenue trader, andbthat use does not involve selling or dealing in hydrocarbon oil.6Subsection (4) above does not apply to oil if—athe oil was for use by the revenue trader,bthat use did not involve selling or dealing in hydrocarbon oil,cthat use has come to an end,dthat use came to an end before the oil was used, andethe oil is being held pending sale or other disposal.7Where oil is liable to forfeiture by virtue of subsection (4) above—aanything mixed with the oil,bany container in which the oil (and anything mixed with it) is kept, andcany equipment kept for dispensing the contents of any such container,is liable to forfeiture. Power to provide for exceptions to section 23A23B1The Commissioners may by regulations make provision for—aexceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;bexceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;cexceptions to section 23A(7) above.2Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—aspecified by such regulations;bspecified by the Commissioners under such regulations.<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">Warehousing</Addition>23C1For the purposes of Part VIII of the Customs and Excise Management Act 1979 (c. 2) (warehousing) the substances specified in subsection (4) shall be treated as if they were chargeable with duty (and therefore within the scope of section 92(1)(a) or (c) of that Act) whether or not duty is in fact chargeable.2The Commissioners may make regulations under section 93 of that Act (warehousing regulations) that relate to a substance specified in subsection (4).3In respect of a substance specified in subsection (4) which has been or is to be deposited in an excise warehouse by virtue of subsection (2), the Commissioners may—atreat the substance, or make provision by regulations for treating the substance, as if duty were chargeable in relation to it by virtue of a specified enactment;bmake any regulations, or do any other thing, of a kind that they could make or do (whether or not by virtue of a provision of Part VIII of that Act) in respect of a substance deposited in an excise warehouse under Part VIII of that Act.4The substances referred to in subsection (1) are—apetroleum gas,banimal fat set aside for use as motor fuel or heating fuel,cvegetable fat set aside for use as motor fuel or heating fuel,dnon-synthetic methanol set aside for use as motor fuel or heating fuel,ebiodiesel,fa mixture of two or more substances specified in paragraphs (a) to (e), andgany other substance specified for the purposes of this section in regulations made by the Commissioners.5In subsection (4)—apetroleum gas” means any hydrocarbon which—iis gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, andiiis not natural gas (as defined in paragraph (b) below),bnatural gas” means gas with a methane content of not less than 80%,canimal fat” means a triglyceride of animal origin,dvegetable fat” means a triglyceride of vegetable origin, andenon-synthetic methanol” means methyl alcohol of non-synthetic origin.6Regulations under subsection (4)(g)—amay make provision only if the Commissioners think it necessary or expedient for a purpose connected with Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products,bmay, in particular, make provision by reference to that Directive or any other Community instrument, andcmay, in particular, make provision by reference to the purpose for which a substance is intended to be used. Control of use of duty-free and rebated oil.241The 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 , section 20AB or section 24A of this Act, and in particular for the purposes specified in Schedule 4 to this Act.2Regulations 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 section 12, or subsection (3) of section 13AA, are to be effective for the purposes of that subsection.3For 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—aoil delivered without payment of duty under section 9 above; orbrebated 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.4Where 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.4AWhere—aa rebate of duty is allowed on any oil, andba 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.4BWhere—aany oil is delivered without payment of duty, andba 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.4CIn 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.4DThis subsection applies in any case where—athe 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, andbthe 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.5Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.<Addition ChangeId="d29p3950" CommentaryRef="c11249281"> Registered excise dealers and shippers regulations: special provision for traders in controlled oil</Addition>24AA1For 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—arequiring traders in controlled oil to notify prescribed information;brequiring traders in controlled oil to make prescribed returns;cauthorising 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;drequiring 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;efor taking into account, in determining whether a trader in controlled oil has—icontravened any provision of registered excise dealers and shippers regulations, oriifailed 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).2In 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.<Addition ChangeId="d29p4031" CommentaryRef="c11249291"> Penalties for misuse of marked oil.</Addition>24A1Marked oil shall not be used as fuel for a road vehicle.2For 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.3The 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.4For 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.5Where 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).6If 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—aon summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;bon conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.7Any 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.8Where 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—aa 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; andbany document purporting to be such a certificate shall be taken to be one unless it is shown not to be. Supplementary Regulations.25Any 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. Directions.26Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder. Interpretation.271In this Act—“aviation gasoline” has the meaning given by section 6(4) abovebioblend” has the meaning given by section 6AB(2) above;biodiesel” has the meaning given by section 2AA above; bioethanol ” has the meaning given by section 2AB above; bioethanol blend” has the meaning given by section 6AE(2) above;controlled oil” means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA;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—aif 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);bif 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);cif 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 , 13AA,13A, 14 or 20AB above, and “rebated” has a corresponding meaning;refinery” means any premises which—aare approved by the Commissioners for the treatment of hydrocarbon oil; orbare 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.. sulphur-free diesel ” has the meaning given by section 1(7) above; sulphur-free petrol ” has the meaning given by section 1(3B) above;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(3C) above. 1AIf 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.2This 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.3Any 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”“registered excise dealer and shipper” “representative”“revenue trader”“ship”“shipment”“stores”“warehouse”Alcoholic Liquor Duties Act 1979. . .“spirits”. Consequential amendments, repeals, savings and transitional provisions.281The enactments and order specified in Schedule 6 to this Act shall be amended in accordance with the provisions of that Schedule.2The enactments specified in Schedule 7 to this Act are hereby repealed to the extent specified in the third column of that Schedule.3Any 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.4The 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.5The Amendment of Units of Measurement (Hydrocarbon Oil, etc)Order 1977 is hereby revoked.6Nothing 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). Citation and commencement.291This 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 1979.2This Act shall come into operation on 1st April 1979.S. 1(5)(6) inserted (15.8.1997) by 1997 c. 16, s. 7(1)(b)(10); S.I. 1997/1960, art. 2S. 2(1A) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. I(1) NoteS. 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. 3S. 2AA inserted (24.7.2002) by 2002 c. 23, s. 5(2)S. 2A inserted (28.7.2000) by 2000 c. 17, s. 7S. 2A(1A) inserted (24.7.2002) by 2002 c. 23, s. 5(3)S. 3 modified (26.7.2002) by S.I. 2002/1928, reg. 3(2)(a)S. 4 repealed (1.12.1995) by 1993 c. 34, ss. 11(2)(5), 213, Sch. 23 Pt.I; S.I. 1995/2715, art. 2Words in s. 6(1) modified (retrospective to 6pm on 2.7.1997 until 14.8.1997) by 1997 c. 58, s. 11(1)(5)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 NoteWords 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. 2S. 6(1A) substituted (1.10.2000) by 2000 c. 17, s. 5(3); S.I. 2000/2674, art. 2S. 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. 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 NoteS. 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. 2Ss. 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. 2S. 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)Words in s. 6A(5) substituted for s. 6A(5)(a)-(d) and the preceding words (24.7.2002) by 2002 c. 23, s. 7(1)(a)Words in s. 6A(6)(a) substituted (24.7.2002) by 2002 c. 23, s. 7(1)(b)S. 7 repealed (1.12.1995) by 1993 c. 34, ss. 11(2)(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2S. 8(7) repealed (1.5.1995) by 1995 c. 4, ss. 9, 162, Sch. 29 Pt. IIS. 9 restricted (subject to reg. 6 of the amending S.I.)(1.8.2002) by S.I. 2002/1773, regs. 5, 6S. 9 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)S. 9(2) substituted (1.1.1993) for s. 9(2) and (3) by S.I. 1992/3158, reg. 3(1)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. 9(5)(b) and the word "and" immediately preceding it repealed (1.1.1993) by S.I. 1992/3158, reg. 3(2)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)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. 3Words 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. 3Words 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. 2Words 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. 3Words 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. 3Words 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)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, 6Words in s. 11(1)(b) inserted (15.8.1997) by 1997 c. 16, s. 7(5)(a); S.I. 1997/1960, art. 2S. 11(1)(ba) substituted (15.8.1997) for the word “and” by 1997 c. 16, s. 7(5)(b); S.I. 1997/1960, art. 2Words in s. 11(1)(c) substituted (15.8.1997) by 1997 c. 16, s. 7(5)(c); S.I. 1997/1960, art. 2S. 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. 2S. 11(3)-(5) inserted (28.7.2000) by 2000 c. 17, s. 10(2)Words in s. 12(1) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 6S. 12(2) restricted by S.I. 1989/2439, reg. 2Words 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. 12(2) substituted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 7S. 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)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. 3Words 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. 3Words 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. 3Words 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. 3Words 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. 2S. 13AA(1) restricted (1.8.2002) by S.I. 2002/1773, regs. 4, 6Words in s. 13AA(6) substituted (15.8.1997) by 1997 c. 16, s. 7(6); S.I. 1997/1960, art. 2S. 13AB inserted (1.10.1998) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2S. 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. 21994 c. 9. 1994 c. 9. 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, 6Words 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. 3Words 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. 2Words 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. 3Words 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. 3Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)S. 15 amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215. art. 3S. 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)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. 3Word 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. 2Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3S. 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)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. 2Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3S. 19 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)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. 2Words 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. 2S. 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)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. 2S. 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)Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3S. 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 substituted by Finance Act 1985 (c. 54, SIF 40:1), s. 7, Sch. 4 para. 1S. 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. 20(4) inserted (15.11.1996) by 1996 c. 8, s. 6(2); S.I. 1996/2751, art. 2Ss. 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) respectivelySs. 20AAA, 20AAB inserted (15.11.1996) by 1996 c. 8, s. 6(3); S.I. 1996/2751, art. 2Ss. 20AAA, 20AAB inserted (15.11.1996) by 1996 c. 8, s. 6(3); S.I. 1996/2751, art. 21994 c. 9. 1994 c. 9. 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) respectivelyWords 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. 2Words 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. 3S. 20AB inserted (11.5.2001) by 2001 c. 9, s. 3(1)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) respectivelyS. 21(1)(a)(2) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(c)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. 2Words 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. 3Words 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. 3Words in s. 22(1) substituted (1.12.1995) by 1993 c. 34, s. 11(3)(5); S.I. 1995/2715, art. 2Words 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. 3S. 22(1AA) inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act)) by 2002 c. 23, s. 5, Sch. 2, para.5(7)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. 3S. 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)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. 3Words 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. 3S. 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. 3S. 23(1B) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(4); S.I. 1997/1305, art. 2Words 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. 2Ss. 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. 2S. 23A(1)(4) excluded (1.1.2003) by S.I. 2002/3057, regs. 3(1), 6(3)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. 2S. 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)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. 2Words 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. 2Words 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. 2Words in s. 24(1) substituted (29.4.1996) by virtue of 1996 c. 8, s. 7(2)S. 24(1) inserted (5.11.2001) by 2001 c. 9, s. 3(2)Words in s. 24(2) inserted (1.10.1996) by 1996 c. 8, s. 5(5)(b)(6); S.I. 1996/2314, art. 2Words in s. 24(2) substituted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 8Words 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. 3Words 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. 3Ss. 4A, 4B inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 6(6), 7; S.I. 1997/1305, art. 2S. 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. 3S. 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 “bioblend” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6S. 27(1): Definition of “biodiesel” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6S. 27(1): Definition of “controlled oil” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(2)S. 27(1): definition of “gas oil” inserted (15.8.1997) by 1997 c. 16, s. 7(8)(a); S.I. 1997/1960, art. 2Definition 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) Note1979 c. 2. 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. 2Words 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 Words in s. 27(1) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 21In the definition of “the prescribed sum” paragraph (c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(b)Words in s. 27(1) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 9Word inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 1(3)(4)S. 27(1): words in defintion of “rebate” substituted (11.5.2001) by 2001 c. 9, s. 3(3)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. 2Words in s. 27(1) substituted (1.7.1995) by 1995 c. 4, s. 8(1)(3)Words in s. 27(1) inserted (15.8.1997) by 1997 c. 16, s. 7(8)(b); S.I. 1997/1960, art. 2Definitions 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. 2S. 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.3S. 27(3) Table: Words “registered excise dealer and shipper” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(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. 2S. 27(3) Table: Words “revenue trader” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)Words in s. 27(3) repealed (1.5.1995) by 1995 c. 4, s. 162, Sch. 29 Pt. IThe 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 1.2.1991.1971 c. 12. 1975 c. 45. S.I. 1977/1866 1978 c. 30. S. 20AAB(1) substituted for s. 20AAB(1)(2) (with effect in accordance with s. 9(4) of the amending Act) by Finance Act 2004 (c. 12), s. 9(2)(a)Words in s. 20AAB(3) repealed (with effect in accordance with s. 9(4) of the amending Act) by Finance Act 2004 (c. 12), s. 9(2)(b), Sch. 42 Pt. 1(1)S. 2A(1C) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 8S. 6A(2)(b) substituted (with effect in accordance with s. 12(2) of the amending Act) by Finance Act 2004 (c. 12), s. 12(1)S. 23C inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 13S. 20AAA substituted (with effect in accordance with s. 9(4)(5) of the amending Act) by Finance Act 2004 (c. 12), s. 9(1)Word in s. 6AA(2) repealed (with effect in accordance with s. 11(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 1(1)S. 15(1) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(a), (3)S. 19(3) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(b)S. 20AA(1)(a) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(c), (3)S. 21(2) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(d)S. 3 modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(2)(a)S. 15(1) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(2)(b)S. 19(3) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(2)(c)S. 20(1)(a)(3)(a) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(2)(d)S. 6(1A)(aa) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(5)(a)(9)S. 6(1A)(ca) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(5)(c)(9)Words in s. 6(1A)(b) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(5)(b)(9)Words in s. 6(1A)(d) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(5)(d)(9)S. 1(3A)-(3C) substituted for s. 1(3A)(3B) (1.9.2004) by Finance Act 2004 (c. 12), s. 7(1)(9)S. 1(6)(7) substituted for s. 1(6) (1.9.2004) by Finance Act 2004 (c. 12), s. 7(2)(9)Words in s. 1(1) substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(3)(9)S. 5(2) added (1.9.2004) by Finance Act 2004 (c. 12), s. 6(1)(4)S. 5 renumbered as s. 5(1) (1.9.2004) by Finance Act 2004 (c. 12), s. 6(1)(4)Words in s. 13A(1) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(7)(9)Words in s. 27 inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(8)(a)(9)Words in s. 27 substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(8)(b)(9)S. 2A(1) substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(4)(9)S. 8(3) substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 6(2)(4)Words in s. 13AA(6) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(6)(9)S. 21(2A) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 6(3)(4)Ss. 6AD-6AF inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(3)(10) (with s. 10(11))S. 2AB inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(1)(10)S. 22(1AB) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(8)(a)(10)Words in s. 22(1A) substituted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(8)(b)(10)S. 2A(1B) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(2)(10)Words in s. 6A(1) substituted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(4)(10)S. 6AA(2)(c) added (1.1.2005) by Finance Act 2004 (c. 12), s. 11(1)(2)S. 13AA(7) added (1.1.2005) by Finance Act 2004 (c. 12), s. 10(6)(10)S. 14(1A) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(7)(10)Words in s. 27(1) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(9)(10)Words in s. 6(3) substituted (7.4.2005) by Finance Act 2005 (c. 7), s. 4(3)(12)Words in s. 13AA(1) substituted (7.4.2005) by Finance Act 2005 (c. 7), s. 4(8)(12)Word in s. 6AD(3) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(4)(9)Word in s. 6(1A)(a) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(2)(a)(9)Word in s. 6(1A)(b) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(2)(c)(9)Word in s. 6(1A)(c) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(2)(d)(9)Word in s. 6(1A)(d) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(2)(f)(9)Word in s. 6(1A)(aa) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(2)(b)(9)Word in s. 6(1A)(ca) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(2)(e)(9)Word in s. 6AA(3) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(3)(9)Word in s. 8(3)(a) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(5)(a)(9)Word in s. 8(3)(b) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(5)(b)(9)Word in s. 11(1)(b) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(6)(b)(9)Word in s. 11(1)(ba) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(6)(c)(9)Word in s. 11(1)(a) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(6)(a)(9)Word in s. 13A(1) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(7)(9)Word in s. 14(1) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(8)(9)Words in s. 27(3) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)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. 17 modified by S.I. 2004/2065, reg. 3(3A) (as inserted (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. 2008/753), regs. 1(2), 8(2)(e)S. 21(2) modified by S.I. 2004/2065, reg. 3(2)(f) (as inserted (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. 2008/753), regs. 1(2), 8(2)(c))
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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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<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
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</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="26" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" URI="http://www.legislation.gov.uk/id/effect/key-f04f63aba78f01d333ea11117dd2a50e" AffectingYear="2021" Row="589" Modified="2024-11-14T12:01:32Z" AffectedYear="1979" Type="words substituted" AffectedNumber="5" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 21 para. 6(2)(b)(ii)" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(2)(b)(ii) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(c)." RequiresApplied="false" AffectedProvisions="s. 13(1)(b)" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-f04f63aba78f01d333ea11117dd2a50e" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(c). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(c).">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-13-1-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/1/b">s. 13(1)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-6-2-b-ii" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/2/b/ii">para. 6(2)(b)(ii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="5" Row="591" EffectId="key-8baa452ceb82e57b01102601072d4e10" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectedYear="1979" Modified="2024-11-14T12:01:32Z" AffectingNumber="26" AffectingProvisions="Sch. 21 para. 6(3)(a)(ii)" Type="words inserted" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(3)(a)(ii) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(d)." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectedProvisions="s. 13(1A)" URI="http://www.legislation.gov.uk/id/effect/key-8baa452ceb82e57b01102601072d4e10" RequiresApplied="false" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(d). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(d)." AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2021" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-13-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/1A">s. 13(1A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-6-3-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/3/a/ii">para. 6(3)(a)(ii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-6ff29360e979aa7e757ebaca05cc5453" AffectedNumber="5" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-6ff29360e979aa7e757ebaca05cc5453" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectedProvisions="s. 13(2)(a)" Row="593" RequiresApplied="false" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(a) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e)." Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e)." AffectingYear="2021" AffectedClass="UnitedKingdomPublicGeneralAct" Type="words in s. 13(2) renumbered as s. 13(2)(a)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" Modified="2024-11-14T12:01:32Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectingProvisions="Sch. 21 para. 6(4)(a)" AffectingNumber="26">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-13-2-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/2/a" FoundRef="section-13">s. 13(2)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-6-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/4/a">para. 6(4)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 21 para. 6(4)(b)" AffectedProvisions="s. 13(2)(b) and words" Modified="2024-11-14T12:01:32Z" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(b) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e)." EffectId="key-9ff69a141c3ddd8e39551735d426b2af" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e)." AffectingYear="2021" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" RequiresApplied="false" AffectingNumber="26" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" URI="http://www.legislation.gov.uk/id/effect/key-9ff69a141c3ddd8e39551735d426b2af" Type="words substituted" AffectedNumber="5" Row="594">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-13-2-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/2/b" FoundRef="section-13">s. 13(2)(b)</ukm:Section>
and words
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-6-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/4/b">para. 6(4)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 13(3)(a)" EffectId="key-4cc62ccfa21c4edd817c35f059a76a2a" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(f). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(f)." AffectingNumber="26" URI="http://www.legislation.gov.uk/id/effect/key-4cc62ccfa21c4edd817c35f059a76a2a" AffectingYear="2021" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectedYear="1979" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="false" Type="words inserted" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(5)(a) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(f)." AffectedNumber="5" AffectingProvisions="Sch. 21 para. 6(5)(a)" Row="595" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-11-14T12:01:32Z">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-13-3-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/3/a">s. 13(3)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-6-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/5/a">para. 6(5)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(5)(b) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(f)." AffectingProvisions="Sch. 21 para. 6(5)(b)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="26" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" URI="http://www.legislation.gov.uk/id/effect/key-a38836e5f3421fcfd0079bf58b10e5f6" EffectId="key-a38836e5f3421fcfd0079bf58b10e5f6" Row="596" AffectingClass="UnitedKingdomPublicGeneralAct" Type="words substituted" AffectedProvisions="s. 13(3)(b)" AffectedNumber="5" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" Modified="2024-11-14T12:01:32Z" AffectingYear="2021" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(f). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(f)." RequiresApplied="false">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-13-3-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/3/b">s. 13(3)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-6-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/5/b">para. 6(5)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" Type="words inserted" AffectingYear="2021" AffectedNumber="5" AffectingEffectsExtent="E+W+S+N.I." Row="597" EffectId="key-ada0d20929a603e5429b658608c67b40" AffectedYear="1979" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(6) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(g)." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectingProvisions="Sch. 21 para. 6(6)" AffectedProvisions="s. 13(4)" AffectingNumber="26" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(g). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(g)." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-ada0d20929a603e5429b658608c67b40" Modified="2024-11-14T12:01:32Z">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-13-4" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/4">s. 13(4)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-6-6" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/6">para. 6(6)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" RequiresApplied="false" EffectId="key-aeeec7f7b2a8e716e13568d31dbd415e" AffectingNumber="26" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectingYear="2021" Modified="2024-11-14T12:01:32Z" AffectedClass="UnitedKingdomPublicGeneralAct" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(h). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(h)." AffectingProvisions="Sch. 21 para. 6(7)(a)" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-aeeec7f7b2a8e716e13568d31dbd415e" AffectedYear="1979" Row="598" AffectedNumber="5" AffectedProvisions="s. 13(6)(a)" Type="words substituted" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(7)(a) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(h).">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-13-6-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/6/a">s. 13(6)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-6-7-a" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/7/a">para. 6(7)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-ab9f949a5edacc2a8fe709943c6bdf90" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectingYear="2021" AffectingProvisions="Sch. 21 para. 11(3)(aa)para. 11(5)(b)" AffectingNumber="26" AffectedNumber="5" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectedYear="1979" Modified="2024-11-14T12:01:32Z" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-ab9f949a5edacc2a8fe709943c6bdf90" Type="omitted by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted) (cond.)" AffectedProvisions="s. 14B(1)(ia)" AffectingEffectsExtent="E+W+S+N.I." Row="610" Comments="Editor: please note the instruction in Sch. 21 para. 11(5) to check if 2020 c. 14, Sch. 11 para. 6 has come into force and carry out the amendment accordingly or mark as not required. - s. 14B(1)(ia) (not s. 14B(1)(a)) is the provision being omitted" RequiresApplied="false" AffectingClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-14B-1-ia" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14B/1/ia" FoundRef="section-14B">s. 14B(1)(ia)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 para. </ukm:Section>
11(3)(aa)
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="paragraph-11-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/paragraph/11/5/b" err:Ref="Section missing in legislation" Missing="true">para. 11(5)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-9209601c2b185c0f777a1d37393d8b8a" AffectingProvisions="Sch. 21 para. 14" Modified="2024-11-14T12:01:32Z" AffectedProvisions="s. 14E" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(i). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(i)." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectingNumber="26" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" RequiresApplied="false" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2021" Row="626" URI="http://www.legislation.gov.uk/id/effect/key-9209601c2b185c0f777a1d37393d8b8a" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="5" AffectingEffectsExtent="E+W+S+N.I." Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 14 was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(i)." AffectedYear="1979" Type="omitted">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-14E" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14E">s. 14E</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-14" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/14">para. 14</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
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<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
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<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
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-
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<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
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<ukm:AffectingTitle>Finance Act 2002</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2">Sch. 2 </ukm:Section>
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<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
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<ukm:Section Ref="schedule-11" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/11">Sch. 11 </ukm:Section>
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<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
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<ukm:AffectingTitle>Finance Act 1998</ukm:AffectingTitle>
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<ukm:Section Ref="section-6-1-a" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/6/1/a">s. 6(1)(a)</ukm:Section>
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<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
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<ukm:Section Ref="schedule-27" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/27">Sch. 27 </ukm:Section>
<ukm:Section Ref="schedule-27-part-I-2" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/27/part/I/2" FoundRef="schedule-27-part-I">Pt. 1(2)</ukm:Section>
Note
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<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
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<ukm:AffectingTitle>Finance Act 1998</ukm:AffectingTitle>
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<ukm:Section Ref="section-6-2" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/6/2">s. 6(2)</ukm:Section>
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<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
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<ukm:Alternative Date="2008-10-27" URI="http://www.legislation.gov.uk/ukpga/1979/5/pdfs/ukpga_19790005_en.pdf" Title="Print Version"/>
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<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/body/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/body" NumberOfProvisions="54" RestrictStartDate="2005-09-01">
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/the-dutiable-commodities/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/the-dutiable-commodities" NumberOfProvisions="8" RestrictEndDate="2007-09-04" RestrictExtent="E+W+S+N.I." id="crossheading-the-dutiable-commodities" RestrictStartDate="2005-01-01">
<Title> The dutiable commodities</Title>
<P1group RestrictEndDate="2007-09-04" RestrictExtent="E+W+S+N.I." RestrictStartDate="2004-09-01">
<Title> Hydrocarbon oil.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1" id="section-1">
<Pnumber>1</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/1" id="section-1-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-8b40ae0c2237015472df17fdeadf5557-1507303238012" CommentaryRef="key-8b40ae0c2237015472df17fdeadf5557">Subsections (2) to (7)</Substitution>
below define the various descriptions of oil referred to in this Act.
</Text>
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</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/2" id="section-1-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
<Term id="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—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/2/a" id="section-1-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>solid or semi-solid at a temperature of 15°C or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/2/b" id="section-1-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3" id="section-1-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
<Term id="term-light-oil">Light oil</Term>
” means hydrocarbon oil—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3/a" id="section-1-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>of which not less that 90 per cent. by volume distils at a temperature not exceeding 210°C or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3/b" id="section-1-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/3A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3A" id="section-1-3A">
<Pnumber>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">3A</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb"></Substitution>
<Term>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">Ultra low sulphur petrol</Substitution>
</Term>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">” means unleaded petrol—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/3A/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3A/a" id="section-1-3A-a">
<Pnumber>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">the sulphur content of which does not exceed 0.005 per cent. by weight,</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/3A/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3A/b" id="section-1-3A-b">
<Pnumber>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">the aromatics content of which does not exceed 35 per cent. by volume, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/3A/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3A/c" id="section-1-3A-c">
<Pnumber>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">which is not sulphur-free petrol.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/3B/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3B" id="section-1-3B">
<Pnumber>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">3B</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb"></Substitution>
<Term>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">Sulphur-free petrol</Substitution>
</Term>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">” means unleaded petrol the sulphur content of which does not exceed 0.001 per cent. by weight (or is nil).</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/3C/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/3C" id="section-1-3C">
<Pnumber>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">3C</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb"></Substitution>
<Term>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">Unleaded petrol</Substitution>
</Term>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">” means petrol that contains not more than 0.013 grams of lead per litre of petrol; and petrol is “</Substitution>
<Term>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">leaded petrol</Substitution>
</Term>
<Substitution ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">”if it is not unleaded petrol.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/4" id="section-1-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
<Term id="term-heavy-oil">Heavy oil</Term>
” means hydrocarbon oil other than light oil.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/5" id="section-1-5">
<Pnumber>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p160" CommentaryRef="c11241211"></Addition>
<Term id="term-gas-oil">
<Addition ChangeId="d29p160" CommentaryRef="c11241211">Gas oil</Addition>
</Term>
<Addition ChangeId="d29p160" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/6" id="section-1-6">
<Pnumber>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">6</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6"></Substitution>
</Addition>
<Term>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">Ultra low sulphur diesel</Substitution>
</Addition>
</Term>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">” means gas oil—</Substitution>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/6/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/6/a" id="section-1-6-a">
<Pnumber>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">a</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">the sulphur content of which does not exceed 0.005 per cent. by weight,</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/6/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/6/b" id="section-1-6-b">
<Pnumber>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">the density of which does not exceed 835 kilograms per cubic metre at a temperature of 15°C,</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/6/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/6/c" id="section-1-6-c">
<Pnumber>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">c</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">of which not less than 95 per cent. by volume distils at a temperature not exceeding 345°C, and</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/6/d/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/6/d" id="section-1-6-d">
<Pnumber>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">d</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">which is not sulphur-free diesel.</Substitution>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/1/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/1/7" id="section-1-7">
<Pnumber>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">7</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6"></Substitution>
</Addition>
<Term>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">Sulphur-free diesel</Substitution>
</Addition>
</Term>
<Addition ChangeId="d29p160" CommentaryRef="c11241211">
<Substitution ChangeId="key-1ad0bce851f31cd7554b051baf892ae6-1507303194958" CommentaryRef="key-1ad0bce851f31cd7554b051baf892ae6">” means gas oil the sulphur content of which does not exceed 0.001 per cent. by weight (or is nil).</Substitution>
</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2001-03-07">
<Title> Provisions supplementing s. 1.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2" id="section-2">
<Pnumber>2</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2/1" id="section-2-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2/1A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2/1A" id="section-2-1A">
<Pnumber>
<CommentaryRef Ref="c11241261"/>
1A
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2/2" id="section-2-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2/3" id="section-2-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2/4" id="section-2-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>For the purposes of the Customs and Excise Acts 1979, the production of hydrocarbon oil includes—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2/4/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2/4/a" id="section-2-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the obtaining of one description of hydrocarbon oil from another description of hydrocarbon oil; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2/4/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2/4/b" id="section-2-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the subjecting of hydrocarbon oil to any process of purification or blending,</Text>
</P3para>
</P3>
<Text>as well as the obtaining of hydrocarbon oil from other substances or from any natural source.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2/5" id="section-2-5">
<Pnumber>
<CommentaryRef Ref="c11241271"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2002-07-24">
<Title>
<Addition ChangeId="d29p263" CommentaryRef="c11241281"> Biodiesel</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AA/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AA" id="section-2AA">
<Pnumber PuncAfter="">
<Addition ChangeId="d29p263" CommentaryRef="c11241281">2AA</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AA/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AA/1" id="section-2AA-1">
<Pnumber>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">In this Act “</Addition>
<Term id="term-biodiesel">
<Addition ChangeId="d29p263" CommentaryRef="c11241281">biodiesel</Addition>
</Term>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">” means diesel quality liquid fuel—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AA/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AA/1/a" id="section-2AA-1-a">
<Pnumber>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">that is produced from biomass or waste cooking oil,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AA/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AA/1/b" id="section-2AA-1-b">
<Pnumber>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">the ester content of which is not less than 96.5% by weight, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AA/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AA/1/c" id="section-2AA-1-c">
<Pnumber>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">the sulphur content of which does not exceed 0.005% by weight or is nil.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AA/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AA/2" id="section-2AA-2">
<Pnumber>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">In subsection (1)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AA/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AA/2/a" id="section-2AA-2-a">
<Pnumber>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p263" CommentaryRef="c11241281"></Addition>
<Term id="term-diesel-quality">
<Addition ChangeId="d29p263" CommentaryRef="c11241281">diesel quality</Addition>
</Term>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">” means capable of being used for the same purposes as heavy oil;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AA/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AA/2/b" id="section-2AA-2-b">
<Pnumber>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p263" CommentaryRef="c11241281"></Addition>
<Term id="term-liquid">
<Addition ChangeId="d29p263" CommentaryRef="c11241281">liquid</Addition>
</Term>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AA/2/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AA/2/c" id="section-2AA-2-c">
<Pnumber>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p263" CommentaryRef="c11241281"></Addition>
<Term id="term-biomass">
<Addition ChangeId="d29p263" CommentaryRef="c11241281">biomass</Addition>
</Term>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">” means vegetable and animal substances constituting the biodegradable fraction of—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AA/2/c/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AA/2/c/i" id="section-2AA-2-c-i">
<Pnumber>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">products, wastes and residues from agriculture, forestry and related activities, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AA/2/c/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AA/2/c/ii" id="section-2AA-2-c-ii">
<Pnumber>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p263" CommentaryRef="c11241281">industrial and municipal waste.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-01-01">
<Title>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">Bioethanol</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB" id="section-2AB">
<Pnumber PuncAfter="">
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">2AB</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/1" id="section-2AB-1">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">In this Act “</Addition>
<Term>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">bioethanol</Addition>
</Term>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">” means a liquid fuel—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/1/a" id="section-2AB-1-a">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">consisting of ethanol produced from biomass, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/1/b" id="section-2AB-1-b">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">capable of being used for the same purposes as light oil.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/2" id="section-2AB-2">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">In subsection (1)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/2/a" id="section-2AB-2-a">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c"></Addition>
<Term>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">liquid</Addition>
</Term>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/2/b" id="section-2AB-2-b">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c"></Addition>
<Term>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">biomass</Addition>
</Term>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">” means vegetable and animal substances constituting the biodegradable fraction of—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/2/b/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/2/b/i" id="section-2AB-2-b-i">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">products, wastes and residues from agriculture, forestry and related activities, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/2/b/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/2/b/ii" id="section-2AB-2-b-ii">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">industrial and municipal waste.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/3" id="section-2AB-3">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">A substance shall be treated as falling within subsection (1)(a) if it—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/3/a" id="section-2AB-3-a">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">is denatured alcohol for the purposes of section 5 of the Finance Act 1995 (c. 4), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/3/b" id="section-2AB-3-b">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">would fall within subsection (1)(a) above (without reliance on this subsection) but for the presence of a component introduced—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/3/b/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/3/b/i" id="section-2AB-3-b-i">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">for the purpose of rendering the substance denatured alcohol, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2AB/3/b/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB/3/b/ii" id="section-2AB-3-b-ii">
<Pnumber>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-0ebaded4329c0d1c9de4f5d235c0d40c-1507397238457" CommentaryRef="key-0ebaded4329c0d1c9de4f5d235c0d40c">in the minimum proportion necessary for that purpose.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictExtent="E+W+S+N.I." RestrictStartDate="2005-01-01">
<Title>
<Addition ChangeId="d29p345"> Power to amend definitions.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A" id="section-2A">
<Pnumber>
<CommentaryRef Ref="c11241321"/>
<Addition ChangeId="d29p345">2A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2A/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/1" RestrictEndDate="2016-11-14" id="section-2A-1">
<Pnumber>
<Addition ChangeId="d29p345">
<Substitution ChangeId="key-abd7e1975e72e927edd8e92e48420aab-1507395281386" CommentaryRef="key-abd7e1975e72e927edd8e92e48420aab">1</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p345">
<Substitution ChangeId="key-abd7e1975e72e927edd8e92e48420aab-1507395281386" CommentaryRef="key-abd7e1975e72e927edd8e92e48420aab">The Treasury may by order made by statutory instrument amend the definition for the purposes of this Act of—</Substitution>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2A/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/1/a" id="section-2A-1-a">
<Pnumber>
<Addition ChangeId="d29p345">
<Substitution ChangeId="key-abd7e1975e72e927edd8e92e48420aab-1507395281386" CommentaryRef="key-abd7e1975e72e927edd8e92e48420aab">a</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p345">
<Substitution ChangeId="key-abd7e1975e72e927edd8e92e48420aab-1507395281386" CommentaryRef="key-abd7e1975e72e927edd8e92e48420aab">sulphur-free diesel;</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2A/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/1/b" id="section-2A-1-b">
<Pnumber>
<Addition ChangeId="d29p345">
<Substitution ChangeId="key-abd7e1975e72e927edd8e92e48420aab-1507395281386" CommentaryRef="key-abd7e1975e72e927edd8e92e48420aab">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p345">
<Substitution ChangeId="key-abd7e1975e72e927edd8e92e48420aab-1507395281386" CommentaryRef="key-abd7e1975e72e927edd8e92e48420aab">sulphur-free petrol;</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2A/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/1/c" id="section-2A-1-c">
<Pnumber>
<Addition ChangeId="d29p345">
<Substitution ChangeId="key-abd7e1975e72e927edd8e92e48420aab-1507395281386" CommentaryRef="key-abd7e1975e72e927edd8e92e48420aab">c</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p345">
<Substitution ChangeId="key-abd7e1975e72e927edd8e92e48420aab-1507395281386" CommentaryRef="key-abd7e1975e72e927edd8e92e48420aab">ultra low sulphur diesel;</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2A/1/d/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/1/d" id="section-2A-1-d">
<Pnumber>
<Addition ChangeId="d29p345">
<Substitution ChangeId="key-abd7e1975e72e927edd8e92e48420aab-1507395281386" CommentaryRef="key-abd7e1975e72e927edd8e92e48420aab">d</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p345">
<Substitution ChangeId="key-abd7e1975e72e927edd8e92e48420aab-1507395281386" CommentaryRef="key-abd7e1975e72e927edd8e92e48420aab">ultra low sulphur petrol;</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2A/1/e/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/1/e" id="section-2A-1-e">
<Pnumber>
<Addition ChangeId="d29p345">
<Substitution ChangeId="key-abd7e1975e72e927edd8e92e48420aab-1507395281386" CommentaryRef="key-abd7e1975e72e927edd8e92e48420aab">e</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p345">
<Substitution ChangeId="key-abd7e1975e72e927edd8e92e48420aab-1507395281386" CommentaryRef="key-abd7e1975e72e927edd8e92e48420aab">unleaded petrol and leaded petrol.</Substitution>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2A/1A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/1A" id="section-2A-1A">
<Pnumber>
<Addition ChangeId="d29p345">
<Addition ChangeId="d29p372" CommentaryRef="c11241341">1A</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p345">
<Addition ChangeId="d29p372" CommentaryRef="c11241341">The Treasury may by order made by statutory instrument amend the definition for the purposes of this Act of “biodiesel”.</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2A/1B/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/1B" id="section-2A-1B">
<Pnumber>
<Addition ChangeId="key-5fa962ced9ff8a00ac318e2053730835-1507397933154" CommentaryRef="key-5fa962ced9ff8a00ac318e2053730835">1B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-5fa962ced9ff8a00ac318e2053730835-1507397933154" CommentaryRef="key-5fa962ced9ff8a00ac318e2053730835">The Treasury may by order made by statutory instrument amend the definition for the purposes of this Act of “bioethanol”.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2A/1C/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/1C" id="section-2A-1C">
<Pnumber>
<Addition ChangeId="key-18174a5773b3987f3ebb62d94f6574d8-1507133124882" CommentaryRef="key-18174a5773b3987f3ebb62d94f6574d8">1C</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-18174a5773b3987f3ebb62d94f6574d8-1507133124882" CommentaryRef="key-18174a5773b3987f3ebb62d94f6574d8">The Treasury may by order made by statutory instrument amend the definition for the purposes of section 11 of “fuel oil”.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2A/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/2" id="section-2A-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>An order under this section may contain such incidental, supplementary and transitional provision as appears to the Treasury to be appropriate.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/2A/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/3" id="section-2A-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2004-09-01">
<Title> Hydrocarbon oil as ingredient of imported goods.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/3" id="section-3">
<Pnumber>
<CommentaryRef Ref="c11241351"/>
<CommentaryRef Ref="key-36190453a289a0b9182bcb25859dcbe7"/>
3
</Pnumber>
<P1para>
<Text>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.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1995-12-01">
<Title/>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/4" id="section-4">
<Pnumber>
<CommentaryRef Ref="c11241371"/>
4
</Pnumber>
<P1para>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</Para>
</ListItem>
</UnorderedList>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2004-09-01">
<Title> Road fuel gas.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/5" id="section-5">
<Pnumber>5</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/5/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/5/1" id="section-5-1">
<Pnumber>
<Substitution ChangeId="key-b275e5c27e1cbdb84909e79fd540115f-1507303991692" CommentaryRef="key-b275e5c27e1cbdb84909e79fd540115f">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-b275e5c27e1cbdb84909e79fd540115f-1507303991692" CommentaryRef="key-b275e5c27e1cbdb84909e79fd540115f"> In this Act “</Substitution>
<Term id="term-road-fuel-gas">
<Substitution ChangeId="key-b275e5c27e1cbdb84909e79fd540115f-1507303991692" CommentaryRef="key-b275e5c27e1cbdb84909e79fd540115f">road fuel gas</Substitution>
</Term>
<Substitution ChangeId="key-b275e5c27e1cbdb84909e79fd540115f-1507303991692" CommentaryRef="key-b275e5c27e1cbdb84909e79fd540115f">” 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.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/5/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/5/2" id="section-5-2">
<Pnumber>
<Addition ChangeId="key-6be783ea51cfed83c652a5ee72e362cc-1507303871070" CommentaryRef="key-6be783ea51cfed83c652a5ee72e362cc">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-6be783ea51cfed83c652a5ee72e362cc-1507303871070" CommentaryRef="key-6be783ea51cfed83c652a5ee72e362cc">In this Act “</Addition>
<Term>
<Addition ChangeId="key-6be783ea51cfed83c652a5ee72e362cc-1507303871070" CommentaryRef="key-6be783ea51cfed83c652a5ee72e362cc">natural road fuel gas</Addition>
</Term>
<Addition ChangeId="key-6be783ea51cfed83c652a5ee72e362cc-1507303871070" CommentaryRef="key-6be783ea51cfed83c652a5ee72e362cc">”is road fuel gas with a methane content of not less than 80%.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/charging-provisions/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/charging-provisions" NumberOfProvisions="10" RestrictEndDate="2006-07-19" id="crossheading-charging-provisions" RestrictStartDate="2005-09-01" RestrictExtent="E+W+S+N.I.">
<Title> Charging provisions</Title>
<P1group RestrictEndDate="2006-07-19" RestrictStartDate="2005-09-01" RestrictExtent="E+W+S+N.I.">
<Title> Excise duty on hydrocarbon oil.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6" id="section-6">
<Pnumber>6</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1" id="section-6-1">
<Pnumber>
<CommentaryRef Ref="c11242721"/>
1
</Pnumber>
<P2para>
<Text>
Subject to
<Addition ChangeId="d29p451" CommentaryRef="c11242731">subsections (2) . . . </Addition>
<CommentaryRef Ref="c11242741"/>
<Addition ChangeId="d29p451" CommentaryRef="c11242731">and (3)</Addition>
below, there shall be charged on hydrocarbon oil—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1/a" id="section-6-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>imported into the United Kingdom; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1/b" id="section-6-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
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,
<Addition ChangeId="d29p469" CommentaryRef="c11242751">a duty of excise at </Addition>
<Addition ChangeId="d29p469" CommentaryRef="c11242751">
<Addition ChangeId="d29p471" CommentaryRef="c11242761">the rates specified in subsection (1A) below.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A" id="section-6-1A">
<Pnumber>
<CommentaryRef Ref="c11242771"/>
<CommentaryRef Ref="c11242781"/>
<Addition ChangeId="d29p475">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p475">The rates at which the duty shall be charged are—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1A/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/a" id="section-6-1A-a">
<Pnumber>
<Addition ChangeId="d29p475">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p475">
<Substitution ChangeId="key-cb52ec498fea563460b0c014aa6de234-1507470902813" CommentaryRef="key-cb52ec498fea563460b0c014aa6de234">£0.4832</Substitution>
</Addition>
a litre in the case of ultra low sulphur petrol;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1A/aa/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/aa" id="section-6-1A-aa">
<Pnumber>
<Addition ChangeId="key-abd0e25ad05499017ed300c95cfb5102-1507299626852" CommentaryRef="key-abd0e25ad05499017ed300c95cfb5102">aa</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-abd0e25ad05499017ed300c95cfb5102-1507299626852" CommentaryRef="key-abd0e25ad05499017ed300c95cfb5102">
<Substitution ChangeId="key-ceb8571e8f3866f62715f7400fda0922-1507471140879" CommentaryRef="key-ceb8571e8f3866f62715f7400fda0922">£0.4832</Substitution>
</Addition>
<Addition ChangeId="key-abd0e25ad05499017ed300c95cfb5102-1507299626852" CommentaryRef="key-abd0e25ad05499017ed300c95cfb5102"> a litre in the case of sulphur-free petrol;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1A/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/b" id="section-6-1A-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-485e25a174186f51b88a4d5ee3cf5dbb-1507470950875" CommentaryRef="key-485e25a174186f51b88a4d5ee3cf5dbb">£0.5766</Substitution>
a litre in the case of light oil other than ultra low sulphur petrol
<Addition ChangeId="key-5dd7155ca9d82626587dc86904569332-1507299712173" CommentaryRef="key-5dd7155ca9d82626587dc86904569332">and sulphur-free petrol</Addition>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1A/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/c" id="section-6-1A-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-54e676f5dad0c76f9fecf62a8b9c21f7-1507471013745" CommentaryRef="key-54e676f5dad0c76f9fecf62a8b9c21f7">£0.4832</Substitution>
a litre in the case of ultra low sulphur diesel; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1A/ca/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/ca" id="section-6-1A-ca">
<Pnumber>
<Addition ChangeId="key-64ae3665137d79205ed8853de3101f09-1507299666391" CommentaryRef="key-64ae3665137d79205ed8853de3101f09">ca</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-64ae3665137d79205ed8853de3101f09-1507299666391" CommentaryRef="key-64ae3665137d79205ed8853de3101f09">
<Substitution ChangeId="key-a8f9eece8ac33b589763e56bdb5a36d4-1507471195216" CommentaryRef="key-a8f9eece8ac33b589763e56bdb5a36d4">£0.4832</Substitution>
</Addition>
<Addition ChangeId="key-64ae3665137d79205ed8853de3101f09-1507299666391" CommentaryRef="key-64ae3665137d79205ed8853de3101f09"> a litre in the case of sulphur-free diesel;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1A/d/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/d" id="section-6-1A-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c34cf21bcdf8e033877a1cedd504ede2-1507471080899" CommentaryRef="key-c34cf21bcdf8e033877a1cedd504ede2">£0.5465</Substitution>
a litre in the case of heavy oil other than ultra low sulphur diesel
<Addition ChangeId="key-adb2d26de2718eadebd7e241cebea71b-1507299763414" CommentaryRef="key-adb2d26de2718eadebd7e241cebea71b">and sulphur-free diesel</Addition>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/2" id="section-6-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/2A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/2A" id="section-6-2A">
<Pnumber>2A</Pnumber>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c11242811"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/3" id="section-6-3">
<Pnumber>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p528" 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 </Addition>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831">subsection </Addition>
</Addition>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831">
<Substitution ChangeId="key-9143c5b502fe10a27029895baab245a3-1507401463662" CommentaryRef="key-9143c5b502fe10a27029895baab245a3">(1A)(b) above</Substitution>
</Addition>
</Addition>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831"> .</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/4" id="section-6-4">
<Pnumber>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831">4</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831">In this Act “</Addition>
</Addition>
<Term id="term-aviation-gasoline">
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831">aviation gasoline</Addition>
</Addition>
</Term>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831">” means light oil which—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/4/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/4/a" id="section-6-4-a">
<Pnumber>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831">is specially produced as fuel for aircraft; and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/4/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/4/b" id="section-6-4-b">
<Pnumber>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831">is not normally used in road vehicles; and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/4/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/4/c" id="section-6-4-c">
<Pnumber>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831">c</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p528" CommentaryRef="c11242821">
<Addition ChangeId="d29p535" CommentaryRef="c11242831">is delivered for use solely as fuel for aircraft.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2006-07-19" RestrictStartDate="2005-09-01" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="d29p569" CommentaryRef="c11242991"> Excise duty on biodiesel</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AA/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AA" id="section-6AA">
<Pnumber PuncAfter="">
<Addition ChangeId="d29p569" CommentaryRef="c11242991">6AA</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AA/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AA/1" id="section-6AA-1">
<Pnumber>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p569" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AA/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AA/2" id="section-6AA-2">
<Pnumber>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">In subsection (1) “</Addition>
<Term id="term-chargeable-use">
<Addition ChangeId="d29p569" CommentaryRef="c11242991">chargeable use</Addition>
</Term>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">” means use—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AA/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AA/2/a" id="section-6AA-2-a">
<Pnumber>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">as fuel for any engine, motor or other machinery, </Addition>
<CommentaryRef Ref="key-35da957ce6bbd533d306cc24f6d664db"/>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">...</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AA/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AA/2/b" id="section-6AA-2-b">
<Pnumber>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">as an additive or extender in any substance so used.</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AA/2/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AA/2/c" id="section-6AA-2-c">
<Pnumber>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">
<Addition ChangeId="key-9634b03a7c5f4214258ecf7eb72d27f7-1507398894032" CommentaryRef="key-9634b03a7c5f4214258ecf7eb72d27f7">c</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">
<Addition ChangeId="key-9634b03a7c5f4214258ecf7eb72d27f7-1507398894032" CommentaryRef="key-9634b03a7c5f4214258ecf7eb72d27f7">for the production of bioblend.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AA/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AA/3" id="section-6AA-3">
<Pnumber>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">The rate of duty under this section shall be </Addition>
<Addition ChangeId="d29p569" CommentaryRef="c11242991">
<Substitution ChangeId="key-403a287ddf1925bef04ab7fdab5ad697-1507473728756" CommentaryRef="key-403a287ddf1925bef04ab7fdab5ad697">£0.2832</Substitution>
</Addition>
<Addition ChangeId="d29p569" CommentaryRef="c11242991"> a litre.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictStartDate="2002-07-24" RestrictExtent="E+W+S+N.I.">
<Title> Excise duty on blends of biodiesel and heavy oils</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB" id="section-6AB">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c11243001"/>
<Addition ChangeId="d29p617">6AB</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/1" id="section-6AB-1">
<Pnumber>
<Addition ChangeId="d29p617">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p617">A duty of excise shall be charged on bioblend—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/1/a" id="section-6AB-1-a">
<Pnumber>
<Addition ChangeId="d29p617">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p617">imported into the United Kingdom, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/1/b" id="section-6AB-1-b">
<Pnumber>
<Addition ChangeId="d29p617">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/2" id="section-6AB-2">
<Pnumber>
<Addition ChangeId="d29p617">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p617">In this Act “</Addition>
<Term id="term-bioblend">
<Addition ChangeId="d29p617">bioblend</Addition>
</Term>
<Addition ChangeId="d29p617">” means any mixture that is produced by mixing—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/2/a" id="section-6AB-2-a">
<Pnumber>
<Addition ChangeId="d29p617">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p617">biodiesel, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/2/b" id="section-6AB-2-b">
<Pnumber>
<Addition ChangeId="d29p617">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p617">heavy oil not charged with the excise duty on hydrocarbon oil.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/3" id="section-6AB-3">
<Pnumber>
<Addition ChangeId="d29p617">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p617">The rate at which the duty shall be charged on any bioblend shall be a composite rate representing—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/3/a" id="section-6AB-3-a">
<Pnumber>
<Addition ChangeId="d29p617">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/3/b" id="section-6AB-3-b">
<Pnumber>
<Addition ChangeId="d29p617">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/4" id="section-6AB-4">
<Pnumber>
<Addition ChangeId="d29p617">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p617">The references in subsection (3) above to the proportions of—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/4/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/4/a" id="section-6AB-4-a">
<Pnumber>
<Addition ChangeId="d29p617">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p617">hydrocarbon oil, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/4/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/4/b" id="section-6AB-4-b">
<Pnumber>
<Addition ChangeId="d29p617">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p617">biodiesel,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p617">are to the proportions by volume to the nearest 0.001%.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/5" id="section-6AB-5">
<Pnumber>
<Addition ChangeId="d29p617">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AB/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/6" id="section-6AB-6">
<Pnumber>
<Addition ChangeId="d29p617">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition 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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2002-07-24">
<Title> Application to biodiesel and bioblend of provisions relating to hydrocarbon oil</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC" id="section-6AC">
<Pnumber PuncAfter="">
<Addition ChangeId="d29p715" CommentaryRef="c11243041">6AC</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC/1" id="section-6AC-1">
<Pnumber>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">The Commissioners may by regulations provide for—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC/1/a" id="section-6AC-1-a">
<Pnumber>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/1/a/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC/1/a/i" id="section-6AC-1-a-i">
<Pnumber>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">biodiesel;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/1/a/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC/1/a/ii" id="section-6AC-1-a-ii">
<Pnumber>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">bioblend;</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC/1/b" id="section-6AC-1-b">
<Pnumber>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p715" 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—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/1/b/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC/1/b/i" id="section-6AC-1-b-i">
<Pnumber>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">section 6AA above;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/1/b/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC/1/b/ii" id="section-6AC-1-b-ii">
<Pnumber>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">section 6AB above;</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC/1/c" id="section-6AC-1-c">
<Pnumber>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p715" 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC/2" id="section-6AC-2">
<Pnumber>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p715" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC/3" id="section-6AC-3">
<Pnumber>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">In this section “</Addition>
<Term id="term-specified">
<Addition ChangeId="d29p715" CommentaryRef="c11243041">specified</Addition>
</Term>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">” means specified by regulations under this section.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC/4" id="section-6AC-4">
<Pnumber>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">Regulations under this section may make different provision for different cases.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AC/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AC/5" id="section-6AC-5">
<Pnumber>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p715" CommentaryRef="c11243041">Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2006-07-19" RestrictStartDate="2005-09-01" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">Excise duty on bioethanol</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AD/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AD" id="section-6AD">
<Pnumber PuncAfter="">
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">6AD</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AD/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AD/1" id="section-6AD-1">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of bioethanol.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AD/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AD/2" id="section-6AD-2">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">In subsection (1) “</Addition>
<Term>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">chargeable use</Addition>
</Term>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">” means use—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AD/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AD/2/a" id="section-6AD-2-a">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">as fuel for any engine, motor or other machinery,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AD/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AD/2/b" id="section-6AD-2-b">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">as an additive or extender in any substance so used, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AD/2/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AD/2/c" id="section-6AD-2-c">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">for the production of bioethanol blend.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AD/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AD/3" id="section-6AD-3">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">The rate of duty under this section shall be </Addition>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">
<Substitution ChangeId="key-eaa9cadf79ba0e9d923d762970998e3c-1507406318681" CommentaryRef="key-eaa9cadf79ba0e9d923d762970998e3c">£0.2832</Substitution>
</Addition>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a"> a litre.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2010-04-01" RestrictStartDate="2005-01-01" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">Excise duty on blends of bioethanol and hydrocarbon oil</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE" id="section-6AE">
<Pnumber PuncAfter="">
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">6AE</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE/1" id="section-6AE-1">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">A duty of excise shall be charged on bioethanol blend—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE/1/a" id="section-6AE-1-a">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">imported into the United Kingdom, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE/1/b" id="section-6AE-1-b">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">produced in the United Kingdom and delivered for home use from a refinery or other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioethanol blend chargeable with duty under paragraph (a) above.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE/2" id="section-6AE-2">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">In this Act “</Addition>
<Term>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">bioethanol blend</Addition>
</Term>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">” means any mixture that is produced by mixing—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE/2/a" id="section-6AE-2-a">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">bioethanol, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE/2/b" id="section-6AE-2-b">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">hydrocarbon oil not charged with excise duty.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE/3" id="section-6AE-3">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">The rate at which the duty shall be charged on any bioethanol blend shall be a composite rate representing—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE/3/a" id="section-6AE-3-a">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">in respect of the proportion of the blend that is hydrocarbon oil, the rate that would be applicable to the blend if it consisted entirely of hydrocarbon oil of the description that went into producing the blend, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE/3/b" id="section-6AE-3-b">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">in respect of the proportion of the blend that is bioethanol, the rate that would be applicable to the blend if it consisted entirely of bioethanol.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE/4" id="section-6AE-4">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">A reference in subsection (3) to a proportion is to a proportion by volume to the nearest 0.001%.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE/5" id="section-6AE-5">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">If the Commissioners are not satisfied as to the proportion of bioethanol in any bioethanol blend, the rate of duty chargeable shall be the rate that would be applicable to the blend if it consisted entirely of hydrocarbon oil of the description that went into producing the blend.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AE/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AE/6" id="section-6AE-6">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">Where imported bioethanol blend 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 blend, 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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-01-01">
<Title>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">Application to bioethanol and bioethanol blend of provisions relating to hydrocarbon oil</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF" id="section-6AF">
<Pnumber PuncAfter="">
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">6AF</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF/1" id="section-6AF-1">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">The Commissioners may by regulations provide for—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF/1/a" id="section-6AF-1-a">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/1/a/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF/1/a/i" id="section-6AF-1-a-i">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">bioethanol;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/1/a/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF/1/a/ii" id="section-6AF-1-a-ii">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">bioethanol blend;</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF/1/b" id="section-6AF-1-b">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">references in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/1/b/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF/1/b/i" id="section-6AF-1-b-i">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">section 6AD above;</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/1/b/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF/1/b/ii" id="section-6AF-1-b-ii">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">section 6AE above;</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF/1/c" id="section-6AF-1-c">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">bioethanol, or bioethanol blend, 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF/2" id="section-6AF-2">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF/3" id="section-6AF-3">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">In this section “</Addition>
<Term>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">specified</Addition>
</Term>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">” means specified by regulations under this section.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF/4" id="section-6AF-4">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">Regulations under this section may make different provision for different cases.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6AF/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AF/5" id="section-6AF-5">
<Pnumber>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-9592a68301ce53f3e87283fd39e9290a-1507397121438" CommentaryRef="key-9592a68301ce53f3e87283fd39e9290a">Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-09-15" RestrictStartDate="2005-01-01" RestrictExtent="E+W+S+N.I.">
<Title>
<CommentaryRef Ref="c11243081"/>
<Addition ChangeId="d29p797">Fuel substitutes.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A" id="section-6A">
<Pnumber>
<Addition ChangeId="d29p797">6A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/1" RestrictEndDate="2016-11-14" id="section-6A-1">
<Pnumber>
<Addition ChangeId="d29p797">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p797">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 </Addition>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-e535982e1eda4ccdc52c7885d0fcbc06-1507398595334" CommentaryRef="key-e535982e1eda4ccdc52c7885d0fcbc06">which is not— </Substitution>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/1/a" id="section-6A-1-a">
<Pnumber>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-e535982e1eda4ccdc52c7885d0fcbc06-1507398595334" CommentaryRef="key-e535982e1eda4ccdc52c7885d0fcbc06">a</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-e535982e1eda4ccdc52c7885d0fcbc06-1507398595334" CommentaryRef="key-e535982e1eda4ccdc52c7885d0fcbc06">hydrocarbon oil,</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/1/b" id="section-6A-1-b">
<Pnumber>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-e535982e1eda4ccdc52c7885d0fcbc06-1507398595334" CommentaryRef="key-e535982e1eda4ccdc52c7885d0fcbc06">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-e535982e1eda4ccdc52c7885d0fcbc06-1507398595334" CommentaryRef="key-e535982e1eda4ccdc52c7885d0fcbc06">biodiesel,</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/1/c" id="section-6A-1-c">
<Pnumber>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-e535982e1eda4ccdc52c7885d0fcbc06-1507398595334" CommentaryRef="key-e535982e1eda4ccdc52c7885d0fcbc06">c</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-e535982e1eda4ccdc52c7885d0fcbc06-1507398595334" CommentaryRef="key-e535982e1eda4ccdc52c7885d0fcbc06">bioblend,</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/1/d/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/1/d" id="section-6A-1-d">
<Pnumber>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-e535982e1eda4ccdc52c7885d0fcbc06-1507398595334" CommentaryRef="key-e535982e1eda4ccdc52c7885d0fcbc06">d</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-e535982e1eda4ccdc52c7885d0fcbc06-1507398595334" CommentaryRef="key-e535982e1eda4ccdc52c7885d0fcbc06">bioethanol, or</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/1/e/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/1/e" id="section-6A-1-e">
<Pnumber>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-e535982e1eda4ccdc52c7885d0fcbc06-1507398595334" CommentaryRef="key-e535982e1eda4ccdc52c7885d0fcbc06">e</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-e535982e1eda4ccdc52c7885d0fcbc06-1507398595334" CommentaryRef="key-e535982e1eda4ccdc52c7885d0fcbc06">bioethanol blend.</Substitution>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/2" id="section-6A-2">
<Pnumber>
<Addition ChangeId="d29p797">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p797">In this section “</Addition>
<Term id="term-chargeable-use">
<Addition ChangeId="d29p797">chargeable use</Addition>
</Term>
<Addition ChangeId="d29p797">” in relation to any substance means the use of that substance—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/2/a" id="section-6A-2-a">
<Pnumber>
<Addition ChangeId="d29p797">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">as fuel for any engine, motor or other machinery; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/2/b" id="section-6A-2-b">
<Pnumber>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-7703bed3b461b736e5c21d3c608f3797-1507133320906" CommentaryRef="key-7703bed3b461b736e5c21d3c608f3797">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">
<Substitution ChangeId="key-7703bed3b461b736e5c21d3c608f3797-1507133320906" CommentaryRef="key-7703bed3b461b736e5c21d3c608f3797">as an additive or extender in any substance so used.</Substitution>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/2A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/2A" id="section-6A-2A">
<Pnumber>
<CommentaryRef Ref="c11243101"/>
<Addition ChangeId="d29p797">
<Addition ChangeId="d29p848">2A</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p797">
<Addition ChangeId="d29p848">But the use of water is not a chargeable use if—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/2A/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/2A/a" id="section-6A-2A-a">
<Pnumber>
<Addition ChangeId="d29p797">
<Addition ChangeId="d29p848">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">
<Addition ChangeId="d29p848">the water is comprised in an emulsion of water in gas oil, and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/2A/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/2A/b" id="section-6A-2A-b">
<Pnumber>
<Addition ChangeId="d29p797">
<Addition ChangeId="d29p848">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">
<Addition ChangeId="d29p848">the emulsion is stabilised by additives.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/3" id="section-6A-3">
<Pnumber>
<Addition ChangeId="d29p797">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p797">The rate of the duty under this section shall be prescribed by order made by the Treasury.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/4" id="section-6A-4">
<Pnumber>
<Addition ChangeId="d29p797">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p797">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/5" id="section-6A-5">
<Pnumber>
<Addition ChangeId="d29p797">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p797">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 </Addition>
<Addition ChangeId="d29p797">
<Addition ChangeId="d29p887" CommentaryRef="c11243111">such description of hydrocarbon oil as may be so specified</Addition>
</Addition>
<Addition ChangeId="d29p797">.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6" id="section-6A-6">
<Pnumber>
<Addition ChangeId="d29p797">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p797">In exercising their powers under this section, the Treasury shall so far as practicable secure—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6/a" id="section-6A-6-a">
<Pnumber>
<Addition ChangeId="d29p797">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">that a substance set aside for use or used as mentioned in subsection (2)(a) above is—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/a/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6/a/i" id="section-6A-6-a-i">
<Pnumber>
<Addition ChangeId="d29p797">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p797">charged with duty at the same rate as, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/a/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6/a/ii" id="section-6A-6-a-ii">
<Pnumber>
<Addition ChangeId="d29p797">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p797">otherwise treated for the purposes of the following provisions of this Act as if it were,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p797">
<Addition ChangeId="d29p916" CommentaryRef="c11243121">hydrocarbon oil of the description</Addition>
</Addition>
<Addition ChangeId="d29p797"> to which, when put to that use, it is most closely equivalent; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6/b" id="section-6A-6-b">
<Pnumber>
<Addition ChangeId="d29p797">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">that a substance set aside for use or used as an additive or extender in any substance is—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/b/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6/b/i" id="section-6A-6-b-i">
<Pnumber>
<Addition ChangeId="d29p797">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p797">charged with duty at the same rate as, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/b/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6/b/ii" id="section-6A-6-b-ii">
<Pnumber>
<Addition ChangeId="d29p797">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p797">otherwise treated for the purposes of the following provisions of this Act as if it were,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p797">the substance in which it is an additive or extender.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/7" id="section-6A-7">
<Pnumber>
<Addition ChangeId="d29p797">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p797">For the purposes of this section “</Addition>
<Term id="term-liquid">
<Addition ChangeId="d29p797">liquid</Addition>
</Term>
<Addition ChangeId="d29p797">” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/8/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/8" id="section-6A-8">
<Pnumber>
<Addition ChangeId="d29p797">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p797">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/9/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/9" id="section-6A-9">
<Pnumber>
<Addition ChangeId="d29p797">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p797">An order under this section—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/9/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/9/a" id="section-6A-9-a">
<Pnumber>
<Addition ChangeId="d29p797">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">may make different provision for different cases and for different substances;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/9/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/9/b" id="section-6A-9-b">
<Pnumber>
<Addition ChangeId="d29p797">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/9/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/9/c" id="section-6A-9-c">
<Pnumber>
<Addition ChangeId="d29p797">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p797">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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1995-12-01">
<Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/7" id="section-7">
<Pnumber>
<CommentaryRef Ref="c11243151"/>
7
</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2006-07-19" RestrictStartDate="2005-09-01" RestrictExtent="E+W+S+N.I.">
<Title> Excise duty on road fuel gas.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/8/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8" id="section-8">
<Pnumber>8</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/8/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/1" id="section-8-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/8/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/2" id="section-8-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/8/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/3" id="section-8-3">
<Pnumber>
<Substitution ChangeId="key-e5cb4cb49194a519fa19c0d6af0b73bf-1507395592861" CommentaryRef="key-e5cb4cb49194a519fa19c0d6af0b73bf">3</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-e5cb4cb49194a519fa19c0d6af0b73bf-1507395592861" CommentaryRef="key-e5cb4cb49194a519fa19c0d6af0b73bf">The rate of the duty under this section shall be—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/8/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/3/a" id="section-8-3-a">
<Pnumber>
<Substitution ChangeId="key-e5cb4cb49194a519fa19c0d6af0b73bf-1507395592861" CommentaryRef="key-e5cb4cb49194a519fa19c0d6af0b73bf">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-e5cb4cb49194a519fa19c0d6af0b73bf-1507395592861" CommentaryRef="key-e5cb4cb49194a519fa19c0d6af0b73bf">in the case of natural road fuel gas, </Substitution>
<Substitution ChangeId="key-e5cb4cb49194a519fa19c0d6af0b73bf-1507395592861" CommentaryRef="key-e5cb4cb49194a519fa19c0d6af0b73bf">
<Substitution ChangeId="key-1ac6b19d5965ef374d283f56339c8e56-1507473952374" CommentaryRef="key-1ac6b19d5965ef374d283f56339c8e56">£0.1080</Substitution>
</Substitution>
<Substitution ChangeId="key-e5cb4cb49194a519fa19c0d6af0b73bf-1507395592861" CommentaryRef="key-e5cb4cb49194a519fa19c0d6af0b73bf"> a kilogram, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/8/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/3/b" id="section-8-3-b">
<Pnumber>
<Substitution ChangeId="key-e5cb4cb49194a519fa19c0d6af0b73bf-1507395592861" CommentaryRef="key-e5cb4cb49194a519fa19c0d6af0b73bf">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-e5cb4cb49194a519fa19c0d6af0b73bf-1507395592861" CommentaryRef="key-e5cb4cb49194a519fa19c0d6af0b73bf">in any other case, </Substitution>
<Substitution ChangeId="key-e5cb4cb49194a519fa19c0d6af0b73bf-1507395592861" CommentaryRef="key-e5cb4cb49194a519fa19c0d6af0b73bf">
<Substitution ChangeId="key-84741bc38e9dfadcc794594c3b1d85e6-1507473990347" CommentaryRef="key-84741bc38e9dfadcc794594c3b1d85e6">£0.1270</Substitution>
</Substitution>
<Substitution ChangeId="key-e5cb4cb49194a519fa19c0d6af0b73bf-1507395592861" CommentaryRef="key-e5cb4cb49194a519fa19c0d6af0b73bf"> a kilogram.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/8/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/6" id="section-8-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/8/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/7" id="section-8-7">
<Pnumber>
<CommentaryRef Ref="c11243321"/>
7
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/delivery-of-oil-without-payment-of-duty/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/delivery-of-oil-without-payment-of-duty" NumberOfProvisions="2" RestrictEndDate="2008-04-01" id="crossheading-delivery-of-oil-without-payment-of-duty" RestrictExtent="E+W+S+N.I.">
<Title> Delivery of oil without payment of duty</Title>
<P1group RestrictEndDate="2021-08-01" RestrictStartDate="1993-01-01" RestrictExtent="E+W+S+N.I.">
<Title> Oil delivered for home use for certain industrial purposes.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/9/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9" id="section-9">
<Pnumber>
<CommentaryRef Ref="c11243341"/>
<CommentaryRef Ref="c11243351"/>
9
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/9/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/1" id="section-9-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>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—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/9/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/1/a" id="section-9-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>it is to be put by him to a use qualifying for relief under this section; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/9/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/1/b" id="section-9-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>it is to be supplied by him in the course of a trade of supplying oil for any such use.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/9/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/2" id="section-9-2">
<Pnumber>
<Addition ChangeId="d29p1068">
<CommentaryRef Ref="c11243361"/>
2
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1068">the uses of hydrocarbon oil qualifying for relief under this section are all uses which do not consist in either—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/9/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/2/a" id="section-9-2-a">
<Pnumber>
<Addition ChangeId="d29p1068">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1068">the use of the oil as fuel for any engine, motor or other machinery; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/9/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/2/b" id="section-9-2-b">
<Pnumber>
<Addition ChangeId="d29p1068">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1068">the use of the oil as heating fuel.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/9/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/4" id="section-9-4">
<Pnumber>
<CommentaryRef Ref="c11243371"/>
<CommentaryRef Ref="c11243381"/>
4
</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/9/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/5" id="section-9-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In this section—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/9/5/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/5/a" id="section-9-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Term id="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;
<CommentaryRef Ref="c11243391"/>
. . .
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/9/5/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/5/b" id="section-9-5-b">
<Pnumber>
<CommentaryRef Ref="c11243391"/>
b
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictStartDate="1997-06-01" RestrictExtent="E+W+S+N.I.">
<Title> Restrictions on the use of duty-free oil.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10" id="section-10">
<Pnumber>
<CommentaryRef Ref="c11243501"/>
10
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/1" id="section-10-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>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—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/1/a" id="section-10-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>be put to a use not qualifying for relief under that section; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/1/b" id="section-10-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/2" id="section-10-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In giving their consent for the purposes of subsection (1) above, the Commissioners may impose such conditions as they think fit.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/3" id="section-10-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1159" CommentaryRef="c11243511">Where any person</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/3/a" id="section-10-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>uses or acquires oil in contravention of subsection (1) above; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/3/b" id="section-10-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p1176" CommentaryRef="c11243521">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)</Addition>
; and the Commissioners may
<Addition ChangeId="d29p1180" CommentaryRef="c11243531">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/4" id="section-10-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1188" CommentaryRef="c11243541">Where any person</Addition>
supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above
<Addition ChangeId="d29p1192" CommentaryRef="c11243541">and</Addition>
that use without the consent of the Commissioners would contravene subsection (1) above
<Addition ChangeId="d29p1196" CommentaryRef="c11243561">his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/5" id="section-10-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>A person who, with the intent that the restrictions imposed by subsection (1) above should be contravened,—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/5/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/5/a" id="section-10-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>uses or acquires oil in contravention of that subsection; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/5/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/5/b" id="section-10-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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,</Text>
</P3para>
</P3>
<Text>shall be guilty of an offence under this subsection.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/6" id="section-10-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/7" id="section-10-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>A person guilty of an offence under subsection (5) or (6) above shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/7/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/7/a" id="section-10-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>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</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/7/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/7/b" id="section-10-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding
<Addition ChangeId="d29p1244" CommentaryRef="c11243571">7 years</Addition>
, or to both.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/8/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/8" id="section-10-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/10/9/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/9" id="section-10-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/rebate-of-duty/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/rebate-of-duty" NumberOfProvisions="7" RestrictEndDate="2006-07-19" id="crossheading-rebate-of-duty" RestrictStartDate="2005-09-01" RestrictExtent="E+W+S+N.I.">
<Title> Rebate of duty</Title>
<P1group RestrictEndDate="2006-09-01" RestrictStartDate="2005-09-01" RestrictExtent="E+W+S+N.I.">
<Title> Rebate on heavy oil.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11" id="section-11">
<Pnumber>11</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1" id="section-11-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Subject to sections 12
<Addition ChangeId="d29p1278" CommentaryRef="c11244441">13, 13AA and 13AB</Addition>
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—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1/a" id="section-11-1-a">
<Pnumber>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">in the case of fuel oil, of </Addition>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">
<Substitution ChangeId="key-c70820c1224feb6b7c2710b75c72c9af-1507474197476" CommentaryRef="key-c70820c1224feb6b7c2710b75c72c9af">£0.0604</Substitution>
</Addition>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451"> a litre less than the rate at which the duty is for the time being chargeable;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1/b" id="section-11-1-b">
<Pnumber>
<CommentaryRef Ref="c11244471"/>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">in the case of gas oil </Addition>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">
<Addition ChangeId="d29p1300" CommentaryRef="c11244481">which is not ultra low sulphur diesel</Addition>
</Addition>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">, of </Addition>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">
<Substitution ChangeId="key-bddec25beee1af9ae4b472edb5a94ec3-1507474107940" CommentaryRef="key-bddec25beee1af9ae4b472edb5a94ec3">£0.0644</Substitution>
</Addition>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451"> a litre less than the rate at which the duty is for the time being chargeable;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/1/ba/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1/ba" id="section-11-1-ba">
<Pnumber>
<CommentaryRef Ref="c11244471"/>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">
<Addition ChangeId="d29p1309" CommentaryRef="c11244511">ba</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">
<Addition ChangeId="d29p1309" CommentaryRef="c11244511">in the case of ultra low sulphur diesel, of </Addition>
</Addition>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">
<Addition ChangeId="d29p1309" CommentaryRef="c11244511">
<Substitution ChangeId="key-b9b569b1b6a448d76390cffa30db5ef1-1507474151236" CommentaryRef="key-b9b569b1b6a448d76390cffa30db5ef1">£0.0644</Substitution>
</Addition>
</Addition>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">
<Addition ChangeId="d29p1309" CommentaryRef="c11244511"> a litre less than the rate at which the duty is for the time being chargeable; and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1/c" id="section-11-1-c">
<Pnumber>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">in the case of heavy oil </Addition>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451">
<Addition ChangeId="d29p1328" CommentaryRef="c11244541">which is neither fuel oil nor</Addition>
</Addition>
<Addition ChangeId="d29p1282" CommentaryRef="c11244451"> gas oil, equal to the rate at which the duty is for the time being chargeable.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/2" id="section-11-2">
<Pnumber>
<Addition ChangeId="d29p1333" CommentaryRef="c11244551">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1333" CommentaryRef="c11244551">In this section—</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p1333" CommentaryRef="c11244551"></Addition>
<Term id="term-fuel-oil">
<Addition ChangeId="d29p1333" CommentaryRef="c11244551">fuel oil</Addition>
</Term>
<Addition ChangeId="d29p1333" 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; </Addition>
<CommentaryRef Ref="c11244561"/>
<Addition ChangeId="d29p1333" CommentaryRef="c11244551">. . .</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c11244561"/>
<Addition ChangeId="d29p1333" CommentaryRef="c11244551">. . .</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/3" id="section-11-3">
<Pnumber>
<CommentaryRef Ref="c11244581"/>
<Addition ChangeId="d29p1356">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1356">This subsection applies in any case where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/3/a" id="section-11-3-a">
<Pnumber>
<Addition ChangeId="d29p1356">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1356">oil is delivered for home use,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/3/b" id="section-11-3-b">
<Pnumber>
<Addition ChangeId="d29p1356">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/3/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/3/c" id="section-11-3-c">
<Pnumber>
<Addition ChangeId="d29p1356">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/4" id="section-11-4">
<Pnumber>
<Addition ChangeId="d29p1356">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/5" id="section-11-5">
<Pnumber>
<Addition ChangeId="d29p1356">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1356">Where a rebate is allowed under subsection (4) above, the rate at which the rebate is allowed—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/5/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/5/a" id="section-11-5-a">
<Pnumber>
<Addition ChangeId="d29p1356">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1356">shall be such rate as appears to the Commissioners to be appropriate, but</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/11/5/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/5/b" id="section-11-5-b">
<Pnumber>
<Addition ChangeId="d29p1356">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictStartDate="2002-07-24" RestrictExtent="E+W+S+N.I.">
<Title> Rebate not allowed on fuel for road vehicles.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/12/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12" id="section-12">
<Pnumber>12</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/12/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/1" id="section-12-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
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
<Addition ChangeId="d29p1421" CommentaryRef="c11244781">under section 11 above</Addition>
shall be allowed in respect of that oil.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/12/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/2" id="section-12-2">
<Pnumber>
<CommentaryRef Ref="c11244791"/>
2
</Pnumber>
<P2para>
<Text>
No heavy oil on whose delivery for home use rebate has been allowed
<Addition ChangeId="d29p1432" CommentaryRef="c11244801">(whether under </Addition>
<Addition ChangeId="d29p1432" CommentaryRef="c11244801">
<Addition ChangeId="d29p1434" CommentaryRef="c11244811">section 11</Addition>
</Addition>
<Addition ChangeId="d29p1432" CommentaryRef="c11244801"> above or 13AA(1) below)</Addition>
shall—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/12/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/2/a" id="section-12-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>be used as fuel for a road vehicle; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/12/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/2/b" id="section-12-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>be taken into a road vehicle as fuel,</Text>
</P3para>
</P3>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/12/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/3" id="section-12-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>For the purposes of this section and section 13 below—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/12/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/3/a" id="section-12-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>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</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/12/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/3/b" id="section-12-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictStartDate="2000-07-28" RestrictExtent="E+W+S+N.I.">
<Title> Penalties for misuse of rebated heavy oil.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13" id="section-13">
<Pnumber>
<CommentaryRef Ref="c11244991"/>
13
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/1" id="section-13-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1486" CommentaryRef="c11245001">Where any person</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/1/a" id="section-13-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>uses heavy oil in contravention of section 12(2) above; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/1/b" id="section-13-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is liable for heavy oil being taken into a road vehicle in contravention of that subsection,</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p1503" CommentaryRef="c11245011">his use of the oil </Addition>
<Addition ChangeId="d29p1503" CommentaryRef="c11245011">
<Addition ChangeId="d29p1505" CommentaryRef="c11245021">or his becoming so liable (or, where his conduct includes both, each of them)</Addition>
</Addition>
<Addition ChangeId="d29p1503" CommentaryRef="c11245011"> shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)</Addition>
. . .
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/1A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/1A" id="section-13-1A">
<Pnumber>
<Addition ChangeId="d29p1512">
<CommentaryRef Ref="c11245041"/>
1A
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1512">Where oil is used, or is taken into a road vehicle, in contravention of section 12(2) above, the Commissioners may—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/1A/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/1A/a" id="section-13-1A-a">
<Pnumber>
<Addition ChangeId="d29p1512">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/1A/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/1A/b" id="section-13-1A-b">
<Pnumber>
<Addition ChangeId="d29p1512">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1512">notify him or his representative accordingly.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/2" id="section-13-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1538" CommentaryRef="c11245051">Where any person</Addition>
supplies heavy oil having reason to believe that it will be put to a particular use
<Addition ChangeId="d29p1542" CommentaryRef="c11245051">and</Addition>
that use would, if a payment under subsection (2) of section 12 above were not made in respect of the oil, contravene that subsection
<Addition ChangeId="d29p1546" CommentaryRef="c11245071">his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/3" id="section-13-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A person who, with the intent that the restrictions imposed by section 12 above should be contravened,—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/3/a" id="section-13-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>uses heavy oil in contravention of subsection (2) of that section; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/3/b" id="section-13-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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,</Text>
</P3para>
</P3>
<Text>shall be guilty of an offence under this subsection.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/4" id="section-13-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/5" id="section-13-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>A person guilty of an offence under subsection (3) or (4) above shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/5/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/5/a" id="section-13-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>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</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/5/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/5/b" id="section-13-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<Addition ChangeId="d29p1594" CommentaryRef="c11245081">7 years</Addition>
, or to both.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/6" id="section-13-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Any heavy oil—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/6/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/6/a" id="section-13-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>taken into a road vehicle as mentioned in section 12(2) above or supplied as mentioned in subsection (2) or (3) above; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/6/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/6/b" id="section-13-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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,</Text>
</P3para>
</P3>
<Text>shall be liable to forfeiture.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/7" id="section-13-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2006-07-19" RestrictExtent="E+W+S+N.I." RestrictStartDate="2005-09-01">
<Title>
<Addition ChangeId="d29p1626" CommentaryRef="c11245571"> Rebate on unleaded petrol</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13A" id="section-13A">
<Pnumber PuncAfter="">
<Addition ChangeId="d29p1626" CommentaryRef="c11245571">13A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13A/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13A/1" id="section-13A-1">
<Pnumber>
<Addition ChangeId="d29p1626" CommentaryRef="c11245571">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1626" CommentaryRef="c11245571">On unleaded petrol, other than ultra low sulphur petrol </Addition>
<Addition ChangeId="d29p1626" CommentaryRef="c11245571">
<Addition ChangeId="key-325c1ccaf3adf0ca8e783e7c34593ec7-1507394150500" CommentaryRef="key-325c1ccaf3adf0ca8e783e7c34593ec7">and sulphur-free petrol</Addition>
</Addition>
<Addition ChangeId="d29p1626" CommentaryRef="c11245571"> , 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 </Addition>
<Addition ChangeId="d29p1626" CommentaryRef="c11245571">
<Substitution ChangeId="key-f1b11cce5c95c0eeee627d3f7914edbd-1507474294495" CommentaryRef="key-f1b11cce5c95c0eeee627d3f7914edbd">£0.0617</Substitution>
</Addition>
<Addition ChangeId="d29p1626" CommentaryRef="c11245571"> a litre.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13A/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13A/2" id="section-13A-2">
<Pnumber>
<Addition ChangeId="d29p1626" CommentaryRef="c11245571">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1626" CommentaryRef="c11245571">Rebate is not allowed under this section in a case where a rebate is allowed under section 14 below.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictStartDate="2005-04-07" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="d29p1648"> Restrictions on use of rebated kerosene.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA" id="section-13AA">
<Pnumber>
<CommentaryRef Ref="c11245591"/>
<Addition ChangeId="d29p1648">13AA</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA/1" id="section-13AA-1">
<Pnumber>
<CommentaryRef Ref="c11245601"/>
<Addition ChangeId="d29p1648">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1648">If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA/1/a" id="section-13AA-1-a">
<Pnumber>
<Addition ChangeId="d29p1648">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1648">an engine provided for propelling an excepted vehicle, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA/1/b" id="section-13AA-1-b">
<Pnumber>
<Addition ChangeId="d29p1648">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1648">an engine which is used neither for propelling a vehicle nor for heating,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p1648">a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for </Addition>
<Addition ChangeId="d29p1648">
<Substitution ChangeId="key-5e226c2ae095d2cdfb2524ffb3c830f8-1507405210219" CommentaryRef="key-5e226c2ae095d2cdfb2524ffb3c830f8">then in force under paragraph (b) of subsection (1) of section 11, instead of at the rate then in force under paragraph (c) of that subsection</Substitution>
</Addition>
<Addition ChangeId="d29p1648"> .</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA/2" id="section-13AA-2">
<Pnumber>
<Addition ChangeId="d29p1648">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition 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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA/2/a" id="section-13AA-2-a">
<Pnumber>
<Addition ChangeId="d29p1648">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1648">be used as fuel for an engine provided for propelling an excepted vehicle;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA/2/b" id="section-13AA-2-b">
<Pnumber>
<Addition ChangeId="d29p1648">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1648">be used as fuel for an engine which is used neither for propelling a vehicle nor for heating; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/2/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA/2/c" id="section-13AA-2-c">
<Pnumber>
<Addition ChangeId="d29p1648">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1648">be taken into the fuel supply of an engine falling within paragraph (a) or (b) above.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA/3" id="section-13AA-3">
<Pnumber>
<Addition ChangeId="d29p1648">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA/4" id="section-13AA-4">
<Pnumber>
<Addition ChangeId="d29p1648">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA/5" id="section-13AA-5">
<Pnumber>
<Addition ChangeId="d29p1648">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1648">For the purposes of this section and section 13AB below—</Addition>
</Text>
<BlockText>
<Para>
<Text>
<Addition ChangeId="d29p1648"></Addition>
<Term id="term-excepted-vehicle">
<Addition ChangeId="d29p1648">excepted vehicle</Addition>
</Term>
<Addition ChangeId="d29p1648">” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act; and</Addition>
</Text>
</Para>
<Para>
<Text>
<Addition ChangeId="d29p1648"></Addition>
<Term id="term-kerosene">
<Addition ChangeId="d29p1648">kerosene</Addition>
</Term>
<Addition ChangeId="d29p1648">” means heavy oil of which more than 50 per cent. by volume distils at a temperature of 240°C or less.</Addition>
</Text>
</Para>
</BlockText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA/6" id="section-13AA-6">
<Pnumber>
<Addition ChangeId="d29p1648">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition 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 </Addition>
<Addition ChangeId="d29p1648">
<Addition ChangeId="d29p1738" CommentaryRef="c11245611">section 6(1A) above in the case of heavy oil which is not ultra low sulphur diesel, </Addition>
</Addition>
<Addition ChangeId="d29p1648">
<Addition ChangeId="d29p1738" CommentaryRef="c11245611">
<Addition ChangeId="key-8dc48c63536781bca1323de963430f40-1507396405446" CommentaryRef="key-8dc48c63536781bca1323de963430f40">or sulphur-free diesel</Addition>
</Addition>
</Addition>
as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AA/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AA/7" id="section-13AA-7">
<Pnumber>
<Addition ChangeId="key-8d30dd94f265aa304c7c451dd1779e29-1507399748512" CommentaryRef="key-8d30dd94f265aa304c7c451dd1779e29">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-8d30dd94f265aa304c7c451dd1779e29-1507399748512" CommentaryRef="key-8d30dd94f265aa304c7c451dd1779e29">Nothing in this section has the effect of allowing a rebate on bioblend or bioethanol blend.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictStartDate="1998-10-01" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="d29p1745"> Penalties for misuse of kerosene.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB" id="section-13AB">
<Pnumber>
<Addition ChangeId="d29p1745">
<CommentaryRef Ref="c11245651"/>
13AB
</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/1" id="section-13AB-1">
<Pnumber>
<Addition ChangeId="d29p1745">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1745">If a person uses kerosene in contravention of section 13AA(2) above—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/1/a" id="section-13AB-1-a">
<Pnumber>
<Addition ChangeId="d29p1745">
<Addition ChangeId="d29p1759" CommentaryRef="c11245661">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1745">
<Addition ChangeId="d29p1759" 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;</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/1/b" id="section-13AB-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
his use of the kerosene shall attract a penalty under section 9 of the
<CommentaryRef Ref="c11245671"/>
Finance Act 1994 (civil penalties); and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/1/c" id="section-13AB-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>if he uses the kerosene with the relevant intent, he shall be guilty of an offence.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/2" id="section-13AB-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>If a person is liable for kerosene being taken into a fuel supply of an engine in contravention of section 13AA(2) above—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/2/a" id="section-13AB-2-a">
<Pnumber>
<Addition ChangeId="d29p1787" CommentaryRef="c11245661">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1787" 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;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/2/b" id="section-13AB-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/2/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/2/c" id="section-13AB-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>if he has the relevant intent in relation to the kerosene being taken into the fuel supply, he shall be guilty of an offence.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/3" id="section-13AB-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/3/a" id="section-13AB-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>he has the charge of the engine; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/3/b" id="section-13AB-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>subject to subsection (4) below, he is the owner of the engine.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/4" id="section-13AB-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/5" id="section-13AB-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>If—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/5/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/5/a" id="section-13AB-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a person supplies kerosene having reason to believe that it will be put to a particular use, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/5/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/5/b" id="section-13AB-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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,</Text>
</P3para>
</P3>
<Text>
his supplying the kerosene shall attract a penalty under section 9 of the
<CommentaryRef Ref="c11245691"/>
Finance Act 1994 (civil penalties) and, if he makes the supply with the relevant intent, he shall be guilty of an offence.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/6" id="section-13AB-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-the-relevant-intent">the relevant intent</Term>
” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/7" id="section-13AB-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>A person guilty of an offence under this section shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/7/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/7/a" id="section-13AB-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/7/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/7/b" id="section-13AB-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/8/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/8" id="section-13AB-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/9/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/9" id="section-13AB-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/10/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/10" id="section-13AB-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>Kerosene falls within this subsection if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/10/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/10/a" id="section-13AB-10-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>it has been supplied in circumstances in which there is reason to believe that it will be put to a particular use; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AB/10/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/10/b" id="section-13AB-10-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that use is one which, if payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2006-09-01" RestrictStartDate="2005-09-01" RestrictExtent="E+W+S+N.I.">
<Title> Rebate on light oil for use as furnace fuel.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14" id="section-14">
<Pnumber>
<CommentaryRef Ref="c11246511"/>
14
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/1" id="section-14-1">
<Pnumber>
<CommentaryRef Ref="c11246521"/>
1
</Pnumber>
<P2para>
<Text>
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
<Substitution ChangeId="key-2fc6038c250d325f3a318e720225aabf-1507474385860" CommentaryRef="key-2fc6038c250d325f3a318e720225aabf">£0.0604</Substitution>
a litre less than the rate at which the duty is charged.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/1A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/1A" id="section-14-1A">
<Pnumber>
<Addition ChangeId="key-3e2d7a68077f39ffe7e767c314c74bef-1507399831901" CommentaryRef="key-3e2d7a68077f39ffe7e767c314c74bef">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-3e2d7a68077f39ffe7e767c314c74bef-1507399831901" CommentaryRef="key-3e2d7a68077f39ffe7e767c314c74bef">No rebate shall be allowed under this section in respect of bioethanol blend.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/2" id="section-14-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Except with the consent of the Commissioners, no oil in whose case rebate has been allowed under this section shall—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/2/a" id="section-14-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>be put to a use otherwise than as mentioned in subsection (1) above; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/2/b" id="section-14-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/3" id="section-14-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In giving their consent for the purposes of subsection (2) above, the Commissioners may impose such conditions as they think fit.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/4" id="section-14-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1960" CommentaryRef="c11246541">Where any person</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/4/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/4/a" id="section-14-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>uses or acquires oil in contravention of subsection (2) above; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/4/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/4/b" id="section-14-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p1977" CommentaryRef="c11246541">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)</Addition>
; and the Commissioners may
<Addition ChangeId="d29p1981" CommentaryRef="c11246561">assess the amount of rebate allowed on the oil as being excise duty due from him, and notify him or his representative accordingly.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/5" id="section-14-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1989" CommentaryRef="c11246571">Where any person</Addition>
supplies oil having reason to believe that it will be used otherwise than as mentioned in subsection (1) above
<Addition ChangeId="d29p1993" CommentaryRef="c11246571">and</Addition>
that use without the consent of the Commissioners would contravene subsection (2) above
<Addition ChangeId="d29p1997" CommentaryRef="c11246591">his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/6" id="section-14-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>A person who, with the intent that the restrictions imposed by subsection (2) above should be contravened,—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/6/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/6/a" id="section-14-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>uses or acquires oil in contravention of that subsection; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/6/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/6/b" id="section-14-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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,</Text>
</P3para>
</P3>
<Text>shall be guilty of an offence under this subsection.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/7" id="section-14-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/8/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/8" id="section-14-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>A person guilty of an offence under subsection (6) or (7) above shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/8/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/8/a" id="section-14-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>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</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/8/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/8/b" id="section-14-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<Addition ChangeId="d29p2045" CommentaryRef="c11246601">7 years</Addition>
, or to both.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/9/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/9" id="section-14-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/14/10/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/10" id="section-14-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/drawback/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/drawback" NumberOfProvisions="2" RestrictEndDate="2021-08-01" id="crossheading-drawback" RestrictStartDate="2004-09-01" RestrictExtent="E+W+S+N.I.">
<Title> Drawback</Title>
<P1group RestrictEndDate="2021-08-01" RestrictStartDate="2004-09-01" RestrictExtent="E+W+S+N.I.">
<Title>
Drawback of duty on exportation
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
of certain goods.
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/15/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15" id="section-15">
<Pnumber>
<CommentaryRef Ref="c11246681"/>
<CommentaryRef Ref="c11246691"/>
15
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/15/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" id="section-15-1" RestrictStartDate="2004-09-01">
<Pnumber>
<CommentaryRef Ref="c11246701"/>
<CommentaryRef Ref="c11246711"/>
<CommentaryRef Ref="c11246721"/>
<CommentaryRef Ref="key-edd41d4c6eafe0c9b99a07e6b5862955"/>
<CommentaryRef Ref="key-e6fe3c3d66966e4bd96f34909bd31979"/>
1
</Pnumber>
<P2para>
<Text>
A drawback equal to any amount
<CommentaryRef Ref="c11246731"/>
. . . paid in respect of the goods in question by way of the excise duty on hydrocarbon oil shall be allowed on the
<CommentaryRef Ref="c11246741"/>
. . ., shipment as stores or warehousing in an excise warehouse for use as stores of—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/15/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1/a" id="section-15-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any hydrocarbon oil; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/15/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1/b" id="section-15-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/15/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/2" id="section-15-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/15/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/3" id="section-15-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/15/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/4" id="section-15-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>An order made under subsection (2) above as respects articles of any class or description—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/15/4/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/4/a" id="section-15-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>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</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/15/4/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/4/b" id="section-15-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/15/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/5" id="section-15-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1995-12-01">
<Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/16/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/16" id="section-16">
<Pnumber>
<CommentaryRef Ref="c11246761"/>
16
</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/miscellaneous-reliefs/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/miscellaneous-reliefs" NumberOfProvisions="6" RestrictEndDate="2008-04-01" id="crossheading-miscellaneous-reliefs" RestrictStartDate="2004-09-01" RestrictExtent="E+W+S+N.I.">
<Title> Miscellaneous reliefs</Title>
<P1group RestrictEndDate="2021-08-01" RestrictStartDate="2004-09-01" RestrictExtent="E+W+S+N.I.">
<Title> Heavy oil used by horticultural producers.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17" id="section-17">
<Pnumber>
<CommentaryRef Ref="c11246771"/>
<CommentaryRef Ref="c11246781"/>
<CommentaryRef Ref="M_C_26be9b36-0946-419a-97a4-67ac4c2c6159"/>
17
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/1" id="section-17-1">
<Pnumber>
<CommentaryRef Ref="c11246791"/>
<CommentaryRef Ref="c11246801"/>
<CommentaryRef Ref="c11246811"/>
1
</Pnumber>
<P2para>
<Text>
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
<Addition ChangeId="d29p2169" CommentaryRef="c11246821">less any rebate allowed in respect of the duty</Addition>
,
<CommentaryRef Ref="c11246831"/>
... .
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/2" id="section-17-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A horticultural producer shall be entitled to repayment under this section in respect of oil used by him—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/2/a" id="section-17-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>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</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/2/b" id="section-17-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/3" id="section-17-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/4" id="section-17-4">
<Pnumber>
<CommentaryRef Ref="c11246841"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/5" id="section-17-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The Commissioners may require an applicant for repayment under this section—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/5/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/5/a" id="section-17-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>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;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/5/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/5/b" id="section-17-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>to furnish them in such form as they may require with proof of any statement so made; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/5/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/5/c" id="section-17-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/6" id="section-17-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>If—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/6/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/6/a" id="section-17-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the facts required by the Commissioners under subsection (5)(a) above are not stated; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/6/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/6/b" id="section-17-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>proof of the matters referred to in subsection (5)(b) above is not furnished to the satisfaction of the Commissioners; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/6/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/6/c" id="section-17-6-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>an applicant fails to permit inspection of premises or plant as required under the subsection (5)(c) above,</Text>
</P3para>
</P3>
<Text>the facts shall be deemed for the purposes of this section to be such as the Commissioners may determine.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/7" id="section-17-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>In this section—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/7/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/7/a" id="section-17-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Term id="term-horticultural-produce">horticultural produce</Term>
” has the meaning assigned to it by Schedule 2 to this Act; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17/7/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17/7/b" id="section-17-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
<Term id="term-horticultural-producer">horticultural producer</Term>
” means a person growing horticultural produce primarily for sale.
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictStartDate="2002-07-24">
<Title>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851"> Biodiesel used otherwise than as road fuel</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A" id="section-17A">
<Pnumber PuncAfter="">
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">17A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/1" id="section-17A-1">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2282" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/2" id="section-17A-2">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">A person is entitled to repayment under this section in respect of biodiesel used by him—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/2/a" id="section-17A-2-a">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">otherwise than as road fuel,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/2/b" id="section-17A-2-b">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">otherwise than by mixing the biodiesel with—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/2/b/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/2/b/i" id="section-17A-2-b-i">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">hydrocarbon oil, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/2/b/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/2/b/ii" id="section-17A-2-b-ii">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">a mixture containing hydrocarbon oil, and</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/2/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/2/c" id="section-17A-2-c">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">otherwise than in the form of a mixture containing biodiesel and hydrocarbon oil.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/3" id="section-17A-3">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">For the purposes of subsection (2)(a) above, use “</Addition>
<Term id="term-as-road-fuel">
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">as road fuel</Addition>
</Term>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">” means use—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/3/a" id="section-17A-3-a">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2282" 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/3/b" id="section-17A-3-b">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">as an additive or extender in any substance so used.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/4" id="section-17A-4">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2282" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/5" id="section-17A-5">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">The Commissioners may require an applicant for repayment under this section—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/5/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/5/a" id="section-17A-5-a">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2282" 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;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/5/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/5/b" id="section-17A-5-b">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">to furnish them in such form as they may require with proof of any statement so made;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/5/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/5/c" id="section-17A-5-c">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">to retain such records as the Commissioners may require relating to the use of biodiesel; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/5/d/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/5/d" id="section-17A-5-d">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2282" 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/17A/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A/6" id="section-17A-6">
<Pnumber>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2282" CommentaryRef="c11246851">If the applicant fails to comply with any such requirement, the Commissioners may reject the claim.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1996-11-01">
<Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/18/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/18" id="section-18">
<Pnumber>
<CommentaryRef Ref="c11247061"/>
18
</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2004-09-01" RestrictEndDate="2021-08-01" RestrictExtent="E+W+S+N.I.">
<Title> Fuel used in fishing boats, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19" id="section-19">
<Pnumber>
<CommentaryRef Ref="c11247351"/>
<CommentaryRef Ref="c11247361"/>
19
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1" id="section-19-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subsection (3) below shall have effect in the case of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1/a" id="section-19-1-a">
<Pnumber>
<CommentaryRef Ref="c11247371"/>
a
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1/b" id="section-19-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1/c" id="section-19-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,</Text>
</P3para>
</P3>
<Text>
in respect of which an application is made to the Commissioners for the purposes of this section
<CommentaryRef Ref="c11247381"/>
. . ., by the Institution.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/2" id="section-19-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" id="section-19-3" RestrictStartDate="2004-09-01">
<Pnumber>
<CommentaryRef Ref="c11247391"/>
<CommentaryRef Ref="c11247401"/>
<CommentaryRef Ref="c11247411"/>
<CommentaryRef Ref="c11247421"/>
<CommentaryRef Ref="key-0d06fd33d928a2d85420e5082058ea4c"/>
<CommentaryRef Ref="key-eb8b411798ec541f52022538094b403c"/>
3
</Pnumber>
<P2para>
<Text>
Subject to the provisions of this section, if it appears to the satisfaction of the Commissioners that the applicant has . . .
<CommentaryRef Ref="c11247431"/>
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
<Addition ChangeId="d29p2462" CommentaryRef="c11247441">less any rebate allowed in respect of the duty</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/4" id="section-19-4">
<Pnumber PuncAfter=")(5)">4</Pnumber>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c11247451"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/6" id="section-19-6">
<Pnumber>
<CommentaryRef Ref="c11247461"/>
6
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471"> Fuel for producing energy for refineries etc.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A" id="section-19A">
<Pnumber>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">
<CommentaryRef Ref="c11247481"/>
19A
</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/1" id="section-19A-1">
<Pnumber>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">
<CommentaryRef Ref="c11247491"/>
<CommentaryRef Ref="c11247501"/>
1
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2484" 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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/1/a" id="section-19A-1-a">
<Pnumber>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2484" 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/1/b" id="section-19A-1-b">
<Pnumber>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2484" 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,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p2484" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/2" id="section-19A-2">
<Pnumber>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">In this section “</Addition>
<Term id="term-an-approved-person">
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">an approved person</Addition>
</Term>
<Addition ChangeId="d29p2484" 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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2021-08-01" RestrictStartDate="2004-09-01" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="d29p2526" CommentaryRef="c11247551"> Contaminated or accidentally mixed oil.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20" id="section-20">
<Pnumber>
<CommentaryRef Ref="c11247561"/>
<Addition ChangeId="d29p2526" CommentaryRef="c11247551">20</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20/1" id="section-20-1" RestrictStartDate="2004-09-01">
<Pnumber>
<CommentaryRef Ref="c11247571"/>
<CommentaryRef Ref="c11247581"/>
<Addition ChangeId="d29p2526" CommentaryRef="c11247551">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2526" CommentaryRef="c11247551">This section applies where it is shown to the satisfaction of the Commissioners—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20/1/a" id="section-20-1-a" RestrictStartDate="2004-09-01">
<Pnumber>
<CommentaryRef Ref="key-e960adc2a94020f371f9f2deb1741a98"/>
<CommentaryRef Ref="c11247591"/>
<Addition ChangeId="d29p2526" CommentaryRef="c11247551">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2526" 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20/1/b" id="section-20-1-b">
<Pnumber>
<Addition ChangeId="d29p2526" CommentaryRef="c11247551">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2526" 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.</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20/1/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20/1/2" id="section-20-1-2">
<Pnumber>
<Addition ChangeId="d29p2526" CommentaryRef="c11247551">2</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2526" 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20/3" id="section-20-3" RestrictStartDate="2004-09-01">
<Pnumber>
<Addition ChangeId="d29p2526" CommentaryRef="c11247551">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2526" 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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20/3/a" id="section-20-3-a" RestrictStartDate="2004-09-01">
<Pnumber>
<CommentaryRef Ref="key-e960adc2a94020f371f9f2deb1741a98"/>
<CommentaryRef Ref="c11247591"/>
<Addition ChangeId="d29p2526" CommentaryRef="c11247551">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2526" CommentaryRef="c11247551">the oil had been delivered for home use (uncontaminated) at the time it became contaminated (where subsection (1)(a) above applies), or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20/3/b" id="section-20-3-b">
<Pnumber>
<Addition ChangeId="d29p2526" CommentaryRef="c11247551">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2526" CommentaryRef="c11247551">the oils had been delivered for home use (un-mixed) at the time they became mixed (where subsection (1)(b) above applies).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20/4" id="section-20-4">
<Pnumber>
<Addition ChangeId="d29p2581" CommentaryRef="c11247611">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2581" 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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/mixing-adjustment-of-duty/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/mixing-adjustment-of-duty" NumberOfProvisions="5" RestrictEndDate="2008-04-01" id="crossheading-mixing-adjustment-of-duty" RestrictStartDate="2004-09-01" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">Mixing: adjustment of duty</Addition>
</Title>
<P1group RestrictEndDate="2008-04-01">
<Title>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631"> Mixing: adjustment of duty.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A" id="section-20A">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<CommentaryRef Ref="c11247641"/>
20A
</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/1" id="section-20A-1">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">In this section “</Addition>
<Term id="term-new-oil">
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">new oil</Addition>
</Term>
<Addition ChangeId="d29p2591" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/2" id="section-20A-2">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" 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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/2/a" id="section-20A-2-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/2/b" id="section-20A-2-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">if in their opinion the amount would have been less, they may make under this section an allowance equal to the difference.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/3" id="section-20A-3">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/4" id="section-20A-4">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/5" id="section-20A-5">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">The Commissioners may make regulations—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/5/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/5/a" id="section-20A-5-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" 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;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/5/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/5/b" id="section-20A-5-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">enabling permission to be granted subject to conditions and conditions to be varied for reasonable cause,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">and in this section “</Addition>
<Term id="term-approved-mixing">
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">approved mixing</Addition>
</Term>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">” means mixing in accordance with permission under the regulations.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/6" id="section-20A-6">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">The Commissioners may make regulations—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/6/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/6/a" id="section-20A-6-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">for prescribing the method of charging the duty under this section;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/6/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/6/b" id="section-20A-6-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20A/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A/7" id="section-20A-7">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">Regulations under this section may make different provision for different circumstances.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictStartDate="2004-07-22" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65"> Mixing of rebated oil.</Substitution>
</Addition>
</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA" id="section-20AAA">
<Pnumber PuncAfter="">
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">20AAA</Substitution>
</Addition>
</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/1" id="section-20AAA-1">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">1</Substitution>
</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">A duty of excise shall be charged on a mixture which is—</Substitution>
</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/1/a" id="section-20AAA-1-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">a</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">produced by mixing fully rebated heavy oil with heavy oil which is not fully rebated, and</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/1/b" id="section-20AAA-1-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">b</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">supplied for use as fuel for any engine, motor or other machinery.</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/2" id="section-20AAA-2">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">2</Substitution>
</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">A duty of excise shall be charged on a mixture which is—</Substitution>
</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/2/a" id="section-20AAA-2-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">a</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">produced by mixing partially rebated heavy oil with heavy oil which is not partially rebated, and</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/2/b" id="section-20AAA-2-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">b</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">supplied for use as fuel for any engine, motor or other machinery;</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">but a mixture on which duty is charged under subsection (1) shall not be charged under this subsection.</Substitution>
</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/3" id="section-20AAA-3">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">3</Substitution>
</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">A duty of excise shall be charged on a mixture which is produced by mixing—</Substitution>
</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/3/a" id="section-20AAA-3-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">a</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">fully or partially rebated heavy oil, with</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/3/b" id="section-20AAA-3-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">b</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">biodiesel or a substance containing biodiesel.</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/4" RestrictEndDate="2016-11-14" id="section-20AAA-4">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">4</Substitution>
</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">The rate of duty on a mixture under subsection (1) or (2) shall be—</Substitution>
</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/4/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/4/a" RestrictEndDate="2016-11-14" id="section-20AAA-4-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">a</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">in the case of a mixture supplied for use as fuel for a road vehicle, the rate of duty specified in section 6(1A)(d) (general rate for heavy oil), and</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/4/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/4/b" id="section-20AAA-4-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">b</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">in any other case, equivalent to the rate of rebate specified in section 11(1)(b) (general rate for gas oil).</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/5" id="section-20AAA-5">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">5</Substitution>
</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">The rate of duty on a mixture under subsection (3) shall be the rate of duty specified in section 6(1A)(d).</Substitution>
</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/6" id="section-20AAA-6">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">6</Substitution>
</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">For the purposes of this section—</Substitution>
</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/6/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/6/a" id="section-20AAA-6-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">a</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">oil is fully rebated if a rebate has been allowed in respect of it under section 11(1)(c) (general rebate for heavy oil),</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/6/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/6/b" id="section-20AAA-6-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">b</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">oil is partially rebated if a rebate has been allowed in respect of it under any other provision of section 11 or under section 13AA, and</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/6/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/6/c" id="section-20AAA-6-c">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">c</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">a reference to mixing is a reference to non-approved mixing (within the meaning given by section 20A(5)).</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/7" id="section-20AAA-7">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">7</Substitution>
</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">The person liable to pay duty charged under this section on supply or production of a mixture is the person supplying or producing the mixture.</Substitution>
</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/8/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/8" id="section-20AAA-8">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">8</Substitution>
</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">Where duty under a provision of this Act has been paid on an ingredient of a mixture, the duty charged under this section shall be reduced by the amount of any duty that the Commissioners are satisfied has been paid on the ingredient (but not to a negative amount).</Substitution>
</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/9/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/9" id="section-20AAA-9">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">9</Substitution>
</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">The Commissioners may exempt a person from liability to pay duty under any provision of this Act in respect of production or supply of a mixture of a kind described in subsection (1)(a), (2)(a) or (3) if satisfied that—</Substitution>
</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/9/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/9/a" id="section-20AAA-9-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">a</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">the liability was incurred accidentally, and</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAA/9/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAA/9/b" id="section-20AAA-9-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">b</Substitution>
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p2691" CommentaryRef="c11247691">
<Substitution ChangeId="key-e4fef6e747a62ac691088d211d7acc65-1507295851292" CommentaryRef="key-e4fef6e747a62ac691088d211d7acc65">in the circumstances the person should be exempted.</Substitution>
</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2004-07-22">
<Title>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631"> Mixing of rebated oil: supplementary.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB" id="section-20AAB">
<Pnumber>
<CommentaryRef Ref="c11247801"/>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">20AAB</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/1" id="section-20AAB-1">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Substitution ChangeId="key-5aee8146c5085a898b2f6627c532fc92-1507132858476" CommentaryRef="key-5aee8146c5085a898b2f6627c532fc92">1</Substitution>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Substitution ChangeId="key-5aee8146c5085a898b2f6627c532fc92-1507132858476" CommentaryRef="key-5aee8146c5085a898b2f6627c532fc92">A person who supplies or produces a mixture on which duty is charged under section 20AAA above must notify the Commissioners of the supply or production—</Substitution>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/1/a" id="section-20AAB-1-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Substitution ChangeId="key-5aee8146c5085a898b2f6627c532fc92-1507132858476" CommentaryRef="key-5aee8146c5085a898b2f6627c532fc92">a</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Substitution ChangeId="key-5aee8146c5085a898b2f6627c532fc92-1507132858476" CommentaryRef="key-5aee8146c5085a898b2f6627c532fc92">in advance, or</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/1/b" id="section-20AAB-1-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Substitution ChangeId="key-5aee8146c5085a898b2f6627c532fc92-1507132858476" CommentaryRef="key-5aee8146c5085a898b2f6627c532fc92">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Substitution ChangeId="key-5aee8146c5085a898b2f6627c532fc92-1507132858476" CommentaryRef="key-5aee8146c5085a898b2f6627c532fc92">within the period of seven days beginning with the date of supply or production.</Substitution>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/3" id="section-20AAB-3">
<Pnumber>
<CommentaryRef Ref="key-5aee8146c5085a898b2f6627c532fc92"/>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/3n1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/3n1" id="section-20AAB-3n1">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">Notification under subsection (1) </Addition>
<CommentaryRef Ref="key-0113839d45090ed19c961da138643417"/>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">... above must be given in such form and in such manner, and must contain such particulars, as the Commissioners may direct.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/4" id="section-20AAB-4">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">Subject to subsection (7) below, where it appears to the Commissioners—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/4/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/4/a" id="section-20AAB-4-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">that a person has produced or supplied a mixture on which duty is charged under section 20AAA above, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/4/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/4/b" id="section-20AAB-4-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">that he is the person liable to pay the duty,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/5" id="section-20AAB-5">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">An assessment under subsection (4) above shall be treated as if it were an assessment under section 12(1) of the </Addition>
<CommentaryRef Ref="c11247821"/>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">Finance Act 1994.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/6" id="section-20AAB-6">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">The Commissioners may give a direction that a person who is, or expects to be, liable to pay duty charged under section 20AAA above—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/6/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/6/a" id="section-20AAB-6-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">shall account for duty charged under that section by reference to such periods (“accounting periods”) as may be determined by or under the direction;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/6/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/6/b" id="section-20AAB-6-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">shall make, in relation to accounting periods, returns in such form and at such times and containing such particulars as may be so determined;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/6/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/6/c" id="section-20AAB-6-c">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">shall pay duty charged under that section at such times and in such manner as may be so determined.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/7" id="section-20AAB-7">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/8/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/8" id="section-20AAB-8">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">Where any person—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/8/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/8/a" id="section-20AAB-8-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">fails to give a notification which he is required to give under subsection (1) above, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AAB/8/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/8/b" id="section-20AAB-8-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">fails to comply with a direction under subsection (6) above,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">his failure shall attract a penalty under section 9 of the </Addition>
<CommentaryRef Ref="c11247831"/>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">Finance Act 1994 (civil penalties).</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictStartDate="2004-09-01" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631"> Power to allow reliefs.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA" id="section-20AA">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<CommentaryRef Ref="c11247911"/>
20AA
</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/1" RestrictEndDate="2010-04-01" id="section-20AA-1" RestrictStartDate="2004-09-01">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">The Commissioners may make regulations allowing reliefs as regards—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/1/a" RestrictEndDate="2010-04-01" id="section-20AA-1-a" RestrictStartDate="2004-09-01">
<Pnumber>
<CommentaryRef Ref="key-13618f169853a8ec162c7131fa924255"/>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">any duty of excise which has been charged in respect of hydrocarbon oil, </Addition>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<CommentaryRef Ref="c11247921"/>
. . ., or road fuel gas;
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/1/b" id="section-20AA-1-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">any amount which has been paid to the Commissioners under section 12(2) above;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/1/c" id="section-20AA-1-c">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">any amount which would (apart from the regulations) be payable to the Commissioners under section 12(2) above.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2" RestrictEndDate="2010-04-01" id="section-20AA-2">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/a" id="section-20AA-2-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">provide for relief to take the form of a repayment or remission </Addition>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p3009" CommentaryRef="c11247931">or an allowance to be set off against duty payable to the Commissioners by the person claiming relief</Addition>
</Addition>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/b" id="section-20AA-2-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">provide for relief to be allowed in cases or classes of case set out in the regulations;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/c" id="section-20AA-2-c">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">provide for relief to be allowed to the extent set out in the regulations;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/d/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/d" id="section-20AA-2-d">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">provide for relief to be allowed subject to conditions imposed by the regulations;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/e/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/e" id="section-20AA-2-e">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">provide for relief to be allowed subject to such conditions as the Commissioners may impose on the person claiming relief;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/f/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/f" RestrictEndDate="2010-04-01" id="section-20AA-2-f">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">f</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" 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;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/g/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/g" id="section-20AA-2-g">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">g</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">make provision as to administration (which may include provision requiring the making of applications for relief);</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/ga/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/ga" id="section-20AA-2-ga">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p3049">
<CommentaryRef Ref="c11247941"/>
ga
</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition 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;</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/h/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/h" id="section-20AA-2-h">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">h</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">make different provision in relation to different cases or classes of case;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/i" id="section-20AA-2-i">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">i</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">include such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/3" id="section-20AA-3">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/4" id="section-20AA-4">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" 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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/4/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/4/a" id="section-20AA-4-a">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p3083" CommentaryRef="c11247951">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">
<Addition ChangeId="d29p3083" CommentaryRef="c11247951">his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/4/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/4/b" id="section-20AA-4-b">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">any goods in respect of which the contravention or failure occurred shall be liable to forfeiture.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/5" id="section-20AA-5">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/6" id="section-20AA-6">
<Pnumber>
<Addition ChangeId="d29p2591" CommentaryRef="c11247631">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2591" 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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2001-05-11">
<Title>
Power to allow reliefs for fuel testing
<Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB" id="section-20AB">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">20AB</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/1" id="section-20AB-1">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">The Commissioners may by regulations make provision allowing reliefs as regards excise duty charged in respect of experimental fuel where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/1/a" id="section-20AB-1-a">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">the fuel is, or is to be, used for the purposes of a fuel-testing project that is approved by the Commissioners,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/1/b" id="section-20AB-1-b">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">the project is approved for the purposes of the development of the fuel (see subsection (8)(a) below), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/1/c" id="section-20AB-1-c">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" 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).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/2" id="section-20AB-2">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">In this section “</Addition>
<Term id="term-experimental-fuel">
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">experimental fuel</Addition>
</Term>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">” means a substance of a description specified in regulations made by the Commissioners.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/3" id="section-20AB-3">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">For each experimental fuel, the Commissioners shall by regulations make provision specifying—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/3/a" id="section-20AB-3-a">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">the beginning and end of the period that is the experimental period for that fuel; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/3/b" id="section-20AB-3-b">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/4" id="section-20AB-4">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">A form of relief specified under subsection (3)(b) above must be an authorised form; and for the purposes of this section “</Addition>
<Term id="term-an-authorised-form">
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">an authorised form</Addition>
</Term>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">” is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/4/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/4/a" id="section-20AB-4-a">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">a repayment, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/4/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/4/b" id="section-20AB-4-b">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">a rebate (or extra rebate).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/5" id="section-20AB-5">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">Relief under this section shall be allowed—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/5/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/5/a" id="section-20AB-5-a">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">to the extent specified in, or determined in accordance with, regulations under subsection (1) above, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/5/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/5/b" id="section-20AB-5-b">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">subject to—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/5/b/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/5/b/i" id="section-20AB-5-b-i">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">such conditions as the Commissioners may impose, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/5/b/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/5/b/ii" id="section-20AB-5-b-ii">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">any directions under subsection (9)(b) below.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/6" id="section-20AB-6">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">The conditions that may be imposed under subsection (5)(b)(i) above include, in particular, conditions in connection with—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/6/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/6/a" id="section-20AB-6-a">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">the collection, keeping, compilation or analysis, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/6/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/6/b" id="section-20AB-6-b">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">the supply to the Commissioners or other persons,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">of data, or information, relating to the production, use or performance of an experimental fuel.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/7" id="section-20AB-7">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">Subsections (8) and (9) below apply where the Commissioners have approved a fuel-testing project.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/8/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/8" id="section-20AB-8">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">The Commissioners shall give directions specifying—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/8/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/8/a" id="section-20AB-8-a">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">each experimental fuel for the purposes of whose development the project is approved;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/8/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/8/b" id="section-20AB-8-b">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/8/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/8/c" id="section-20AB-8-c">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/9/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/9" id="section-20AB-9">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">The Commissioners may give directions—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/9/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/9/a" id="section-20AB-9-a">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" 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;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/9/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/9/b" id="section-20AB-9-b">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/10/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/10" id="section-20AB-10">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">10</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">For the purposes of subsection (8)(b) above—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/10/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/10/a" id="section-20AB-10-a">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/10/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/10/b" id="section-20AB-10-b">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3116" 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/11/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/11" id="section-20AB-11">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">11</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">In this section—</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061"></Addition>
<Term id="term-excise-duty">
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">excise duty</Addition>
</Term>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">” means—</Addition>
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">excise duty chargeable by virtue of this Act, or</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8);</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061"></Addition>
<Term id="term-fuel-testing-project">
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">fuel-testing project</Addition>
</Term>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">” means a pilot project connected with the technological development of environment-friendly fuels.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AB/12/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AB/12" id="section-20AB-12">
<Pnumber>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">12</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3116" CommentaryRef="c12390061">Regulations under this section may make different provision for different cases.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/administration-and-enforcement/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/administration-and-enforcement" NumberOfProvisions="9" RestrictEndDate="2008-03-19" id="crossheading-administration-and-enforcement" RestrictStartDate="2005-01-01" RestrictExtent="E+W+S+N.I.">
<Title> Administration and enforcement</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2004-09-01">
<Title> Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/21/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/21" id="section-21">
<Pnumber>21</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/21/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/21/1" id="section-21-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Commissioners may, with a view to the protection of the revenue, make regulations—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/21/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/21/1/a" id="section-21-1-a">
<Pnumber>
<CommentaryRef Ref="c11248001"/>
a
</Pnumber>
<P3para>
<Text>for any of the purposes specified in Part I of Schedule 3 to this Act (which relates to hydrocarbon oil);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/21/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/21/1/b" id="section-21-1-b">
<Pnumber>
<CommentaryRef Ref="c11248011"/>
b
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/21/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/21/1/c" id="section-21-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>for any of the purposes specified in Part III of that Schedule (which relates to road fuel gas).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/21/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/21/2" id="section-21-2" RestrictStartDate="2004-09-01">
<Pnumber>
<CommentaryRef Ref="c11248001"/>
<CommentaryRef Ref="key-5b965658981934681bdf4ba9cab5e140"/>
<CommentaryRef Ref="M_C_b4b185f2-6a56-4eb5-a2fa-edc4d6fafdf0"/>
2
</Pnumber>
<P2para>
<Text>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—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/21/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/21/2/a" id="section-21-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>regulating the allowance and payment of drawback under or by virtue of section 15 above; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/21/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/21/2/b" id="section-21-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/21/2A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/21/2A" id="section-21-2A">
<Pnumber>
<Addition ChangeId="key-75886bd6c324082f1b688d5ad8b26c6e-1507396613641" CommentaryRef="key-75886bd6c324082f1b688d5ad8b26c6e">2A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-75886bd6c324082f1b688d5ad8b26c6e-1507396613641" CommentaryRef="key-75886bd6c324082f1b688d5ad8b26c6e">In the case of regulations made for the purposes mentioned in subsection (1)(c) above, different regulations may be made for different classes of road fuel gas.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/21/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/21/3" id="section-21-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3408" CommentaryRef="c11248031">Where any person</Addition>
contravenes or fails to comply with any regulation made under this section
<Addition ChangeId="d29p3412" CommentaryRef="c11248041">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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-09-15" RestrictExtent="E+W+S+N.I." RestrictStartDate="2005-01-01">
<Title> Prohibition on use of petrol substitutes on which duty has not been paid.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/22/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22" id="section-22">
<Pnumber>22</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/22/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1" id="section-22-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3428" CommentaryRef="c11248121">A person who—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/22/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1/a" id="section-22-1-a">
<Pnumber>
<Addition ChangeId="d29p3428" CommentaryRef="c11248121">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3428" CommentaryRef="c11248121">puts to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/22/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1/b" id="section-22-1-b">
<Pnumber>
<Addition ChangeId="d29p3428" CommentaryRef="c11248121">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3428" CommentaryRef="c11248121">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,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p3428" CommentaryRef="c11248121">shall</Addition>
<Addition ChangeId="d29p3445" CommentaryRef="c11248131">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/22/1AA/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1AA" id="section-22-1AA">
<Pnumber>
<Addition ChangeId="d29p3448" CommentaryRef="c11248141">1AA</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3448" CommentaryRef="c11248141">Where any person—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/22/1AA/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1AA/a" id="section-22-1AA-a">
<Pnumber>
<Addition ChangeId="d29p3448" CommentaryRef="c11248141">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3448" CommentaryRef="c11248141">puts any biodiesel to a chargeable use (within the meaning of section 6AA above), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/22/1AA/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1AA/b" id="section-22-1AA-b">
<Pnumber>
<Addition ChangeId="d29p3448" CommentaryRef="c11248141">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3448" CommentaryRef="c11248141">knows or has reasonable cause to believe that there is duty charged under section 6AA above on that biodiesel which has not been paid and is not lawfully deferred,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p3448" CommentaryRef="c11248141">his putting the biodiesel to that use shall attract a penalty under section 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/22/1AB/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1AB" id="section-22-1AB">
<Pnumber>
<Addition ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">1AB</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">Where any person—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/22/1AB/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1AB/a" id="section-22-1AB-a">
<Pnumber>
<Addition ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">puts any bioethanol to a chargeable use (within the meaning of section 6AD above), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/22/1AB/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1AB/b" id="section-22-1AB-b">
<Pnumber>
<Addition ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">knows or has reasonable cause to believe that there is duty charged under section 6AD above on that bioethanol which has not been paid and is not lawfully deferred,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">his putting the bioethanol to that use shall attract a penalty under section 9 of the Finance Act 1994 (c. 9) (civil penalties), and any goods in respect of which a person contravenes this section shall be liable to forfeiture.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/22/1A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1A" RestrictEndDate="2016-11-14" id="section-22-1A">
<Pnumber>
<Addition ChangeId="d29p3470" CommentaryRef="c11248151">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3470" CommentaryRef="c11248151">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 </Addition>
<Addition ChangeId="d29p3470" CommentaryRef="c11248151">
<Substitution ChangeId="key-5ca3573b67fba1860506b0365c496443-1507397440120" CommentaryRef="key-5ca3573b67fba1860506b0365c496443">subsection (1), (1AA) or (1AB) above.</Substitution>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/22/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/2" id="section-22-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In subsection (1) above, “
<Term id="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.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictExtent="E+W+S+N.I." RestrictStartDate="1997-06-01">
<Title> Prohibition on use etc. of road fuel gas on which duty has not been paid.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23" id="section-23">
<Pnumber>
<CommentaryRef Ref="c11248211"/>
23
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23/1" id="section-23-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3505" CommentaryRef="c11248221">Where any person</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23/1/a" id="section-23-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>uses as fuel in; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23/1/b" id="section-23-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>takes as fuel into,</Text>
</P3para>
</P3>
<Text>
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
<Addition ChangeId="d29p3523" CommentaryRef="c11248231">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.</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23/1A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23/1A" id="section-23-1A">
<Pnumber>
<Addition ChangeId="d29p3527" CommentaryRef="c11248241">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3527" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23/1B/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23/1B" id="section-23-1B">
<Pnumber>
<Addition ChangeId="d29p3535" CommentaryRef="c11248251">1B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3535" CommentaryRef="c11248251">Where any person—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23/1B/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23/1B/a" id="section-23-1B-a">
<Pnumber>
<Addition ChangeId="d29p3535" CommentaryRef="c11248251">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3535" CommentaryRef="c11248251">uses as fuel in, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23/1B/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23/1B/b" id="section-23-1B-b">
<Pnumber>
<Addition ChangeId="d29p3535" CommentaryRef="c11248251">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3535" CommentaryRef="c11248251">takes as fuel into,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p3535" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23/2" id="section-23-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
For the purposes of
<Addition ChangeId="d29p3563" CommentaryRef="c11248261">subsections (1)(b) and (1B)(b)</Addition>
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.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2002-07-24">
<Title>
<CommentaryRef Ref="M_C_2b5b74c5-1a78-4ec1-8108-0f28f08d157a"/>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">Regulation of traders in controlled oil</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A" id="section-23A">
<Pnumber PuncAfter="">
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">23A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/1" id="section-23A-1">
<Pnumber>
<CommentaryRef Ref="c11248281"/>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">If a revenue trader who is not a registered excise dealer and shipper—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/1/a" id="section-23A-1-a">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">buys or sells controlled oil in the course of a trade or business, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/1/b" id="section-23A-1-b">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">in the course of a trade or business deals in controlled oil,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p3569" 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).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/2" id="section-23A-2">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">Subsection (1) above does not apply to the buying of oil by a revenue trader if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/2/a" id="section-23A-2-a">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">the oil is for use by the trader, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/2/b" id="section-23A-2-b">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">that use does not involve selling or dealing in hydrocarbon oil.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/3" id="section-23A-3">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">Subsection (1) above does not apply to the selling of oil by a revenue trader if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/3/a" id="section-23A-3-a">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">that oil was for use by the trader,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/3/b" id="section-23A-3-b">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">that use did not involve selling or dealing in hydrocarbon oil,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/3/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/3/c" id="section-23A-3-c">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">that use came to an end before the oil was used, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/3/d/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/3/d" id="section-23A-3-d">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">the oil is sold after the use ends.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/4" id="section-23A-4">
<Pnumber>
<CommentaryRef Ref="c11248281"/>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3569" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/5" id="section-23A-5">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">Subsection (4) above does not apply to oil if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/5/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/5/a" id="section-23A-5-a">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">that oil is for use by the revenue trader, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/5/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/5/b" id="section-23A-5-b">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">that use does not involve selling or dealing in hydrocarbon oil.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/6" id="section-23A-6">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">Subsection (4) above does not apply to oil if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/6/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/6/a" id="section-23A-6-a">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">the oil was for use by the revenue trader,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/6/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/6/b" id="section-23A-6-b">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">that use did not involve selling or dealing in hydrocarbon oil,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/6/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/6/c" id="section-23A-6-c">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">that use has come to an end,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/6/d/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/6/d" id="section-23A-6-d">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">that use came to an end before the oil was used, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/6/e/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/6/e" id="section-23A-6-e">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">the oil is being held pending sale or other disposal.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/7" id="section-23A-7">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">Where oil is liable to forfeiture by virtue of subsection (4) above—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/7/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/7/a" id="section-23A-7-a">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">anything mixed with the oil,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/7/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/7/b" id="section-23A-7-b">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">any container in which the oil (and anything mixed with it) is kept, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23A/7/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23A/7/c" id="section-23A-7-c">
<Pnumber>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">any equipment kept for dispensing the contents of any such container,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p3569" CommentaryRef="c11248271">is liable to forfeiture.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2002-07-24">
<Title> Power to provide for exceptions to section 23A</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23B/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23B" id="section-23B">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c11248301"/>
23B
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23B/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23B/1" id="section-23B-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Commissioners may by regulations make provision for—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23B/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23B/1/a" id="section-23B-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>exceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23B/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23B/1/b" id="section-23B-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>exceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23B/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23B/1/c" id="section-23B-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>exceptions to section 23A(7) above.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23B/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23B/2" id="section-23B-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23B/2/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23B/2/a" id="section-23B-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>specified by such regulations;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23B/2/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23B/2/b" id="section-23B-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>specified by the Commissioners under such regulations.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2010-04-01" RestrictStartDate="2004-07-22">
<Title>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">Warehousing</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C" id="section-23C">
<Pnumber PuncAfter="">
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">23C</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/1" id="section-23C-1">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">For the purposes of Part VIII of the Customs and Excise Management Act 1979 (c. 2) (warehousing) the substances specified in subsection (4) shall be treated as if they were chargeable with duty (and therefore within the scope of section 92(1)(a) or (c) of that Act) whether or not duty is in fact chargeable.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/2" id="section-23C-2">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">The Commissioners may make regulations under section 93 of that Act (warehousing regulations) that relate to a substance specified in subsection (4).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/3" id="section-23C-3">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">In respect of a substance specified in subsection (4) which has been or is to be deposited in an excise warehouse by virtue of subsection (2), the Commissioners may—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/3/a" id="section-23C-3-a">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">treat the substance, or make provision by regulations for treating the substance, as if duty were chargeable in relation to it by virtue of a specified enactment;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/3/b" id="section-23C-3-b">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">make any regulations, or do any other thing, of a kind that they could make or do (whether or not by virtue of a provision of Part VIII of that Act) in respect of a substance deposited in an excise warehouse under Part VIII of that Act.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/4" RestrictEndDate="2016-11-14" id="section-23C-4">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">The substances referred to in subsection (1) are—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/4/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/4/a" id="section-23C-4-a">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">petroleum gas,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/4/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/4/b" id="section-23C-4-b">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">animal fat set aside for use as motor fuel or heating fuel,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/4/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/4/c" id="section-23C-4-c">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">vegetable fat set aside for use as motor fuel or heating fuel,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/4/d/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/4/d" id="section-23C-4-d">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">non-synthetic methanol set aside for use as motor fuel or heating fuel,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/4/e/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/4/e" id="section-23C-4-e">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">biodiesel,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/4/f/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/4/f" id="section-23C-4-f">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">f</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">a mixture of two or more substances specified in paragraphs (a) to (e), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/4/g/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/4/g" id="section-23C-4-g">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">g</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">any other substance specified for the purposes of this section in regulations made by the Commissioners.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/5" id="section-23C-5">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">In subsection (4)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/5/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/5/a" id="section-23C-5-a">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b"></Addition>
<Term>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">petroleum gas</Addition>
</Term>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">” means any hydrocarbon which—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/5/a/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/5/a/i" id="section-23C-5-a-i">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/5/a/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/5/a/ii" id="section-23C-5-a-ii">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">is not natural gas (as defined in paragraph (b) below),</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/5/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/5/b" id="section-23C-5-b">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b"></Addition>
<Term>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">natural gas</Addition>
</Term>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">” means gas with a methane content of not less than 80%,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/5/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/5/c" id="section-23C-5-c">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b"></Addition>
<Term>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">animal fat</Addition>
</Term>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">” means a triglyceride of animal origin,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/5/d/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/5/d" id="section-23C-5-d">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b"></Addition>
<Term>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">vegetable fat</Addition>
</Term>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">” means a triglyceride of vegetable origin, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/5/e/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/5/e" id="section-23C-5-e">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b"></Addition>
<Term>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">non-synthetic methanol</Addition>
</Term>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">” means methyl alcohol of non-synthetic origin.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/6" id="section-23C-6">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">Regulations under subsection (4)(g)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/6/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/6/a" id="section-23C-6-a">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">may make provision only if the Commissioners think it necessary or expedient for a purpose connected with Council Directive </Addition>
<Citation URI="http://www.legislation.gov.uk/european/directive/1992/0012" id="c00001" Class="EuropeanEconomicCommunityDirective" Year="1992" Number="12">
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">92/12/</Addition>
<Acronym Expansion="European Economic Community">
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">EEC</Addition>
</Acronym>
</Citation>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b"> on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/6/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/6/b" id="section-23C-6-b">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">may, in particular, make provision by reference to that Directive or any other Community instrument, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/23C/6/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23C/6/c" id="section-23C-6-c">
<Pnumber>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b-1507295477284" CommentaryRef="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b">may, in particular, make provision by reference to the purpose for which a substance is intended to be used.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictStartDate="2002-07-24" RestrictExtent="E+W+S+N.I.">
<Title> Control of use of duty-free and rebated oil.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24" id="section-24">
<Pnumber>
<CommentaryRef Ref="c11249131"/>
24
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/1" id="section-24-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
The Commissioners may make regulations for any of the purposes of
<Addition ChangeId="d29p3799" CommentaryRef="c11249141">section 6(3)</Addition>
section 9(1) or (4),
<Addition ChangeId="d29p3803" CommentaryRef="c11249151">section 11,</Addition>
section 12
<Addition ChangeId="d29p3807" CommentaryRef="c11249161">section 13A </Addition>
<Addition ChangeId="d29p3807" CommentaryRef="c11249161">
<Addition ChangeId="d29p3809" CommentaryRef="c11249171">section 13AA</Addition>
</Addition>
<Addition ChangeId="d29p3813" CommentaryRef="c11249181">, section 14(1), section 17, </Addition>
<CommentaryRef Ref="c11249191"/>
<Addition ChangeId="d29p3813" CommentaryRef="c11249181">. . . section 19 </Addition>
<Addition ChangeId="d29p3813" CommentaryRef="c11249181">
<Addition ChangeId="d29p3817" CommentaryRef="c11249201">, section 19A </Addition>
</Addition>
<Addition ChangeId="d29p3813" CommentaryRef="c11249181">
<Addition ChangeId="d29p3817" CommentaryRef="c11249201">
<Addition ChangeId="d29p3819" CommentaryRef="c11249211">, section 20AB</Addition>
</Addition>
</Addition>
<Addition ChangeId="d29p3813" CommentaryRef="c11249181">
<Addition ChangeId="d29p3817" CommentaryRef="c11249201"> or section 24A of this Act</Addition>
</Addition>
, and in particular for the purposes specified in Schedule 4 to this Act.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/2" id="section-24-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Regulations made for the purposes of section 12
<Addition ChangeId="d29p3832" CommentaryRef="c11249221">or section 13AA</Addition>
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
<Addition ChangeId="d29p3836" CommentaryRef="c11249231">under subsection (2) of section 12, or subsection (3) of section 13AA,</Addition>
are to be effective for the purposes of that subsection.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/3" id="section-24-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/3/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/3/a" id="section-24-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>oil delivered without payment of duty under section 9 above; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/3/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/3/b" id="section-24-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>rebated heavy oil or rebated light oil,</Text>
</P3para>
</P3>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4" id="section-24-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3865" CommentaryRef="c11249241">Where any person</Addition>
contravenes or fails to comply with any regulation made under this section
<Addition ChangeId="d29p3869" CommentaryRef="c11249251">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/4A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4A" id="section-24-4A">
<Pnumber>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">4A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">Where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/4A/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4A/a" id="section-24-4A-a">
<Pnumber>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">a rebate of duty is allowed on any oil, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/4A/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4A/b" id="section-24-4A-b">
<Pnumber>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">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,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/4B/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4B" id="section-24-4B">
<Pnumber>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">4B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">Where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/4B/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4B/a" id="section-24-4B-a">
<Pnumber>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">any oil is delivered without payment of duty, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/4B/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4B/b" id="section-24-4B-b">
<Pnumber>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">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,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p3872" CommentaryRef="c11249261">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/4C/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4C" id="section-24-4C">
<Pnumber>
<CommentaryRef Ref="c11249271"/>
<Addition ChangeId="d29p3914">4C</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3914">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/4D/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4D" id="section-24-4D">
<Pnumber>
<Addition ChangeId="d29p3914">4D</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3914">This subsection applies in any case where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/4D/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4D/a" id="section-24-4D-a">
<Pnumber>
<Addition ChangeId="d29p3914">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3914">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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/4D/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4D/b" id="section-24-4D-b">
<Pnumber>
<Addition ChangeId="d29p3914">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3914">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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/5" id="section-24-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2002-07-24">
<Title>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281"> Registered excise dealers and shippers regulations: special provision for traders in controlled oil</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24AA/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24AA" id="section-24AA">
<Pnumber PuncAfter="">
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">24AA</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24AA/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24AA/1" id="section-24AA-1">
<Pnumber>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3950" 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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24AA/1/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24AA/1/a" id="section-24AA-1-a">
<Pnumber>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">requiring traders in controlled oil to notify prescribed information;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24AA/1/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24AA/1/b" id="section-24AA-1-b">
<Pnumber>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">requiring traders in controlled oil to make prescribed returns;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24AA/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24AA/1/c" id="section-24AA-1-c">
<Pnumber>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3950" 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;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24AA/1/d/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24AA/1/d" id="section-24AA-1-d">
<Pnumber>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3950" 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;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24AA/1/e/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24AA/1/e" id="section-24AA-1-e">
<Pnumber>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">for taking into account, in determining whether a trader in controlled oil has—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24AA/1/e/i/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24AA/1/e/i" id="section-24AA-1-e-i">
<Pnumber>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">contravened any provision of registered excise dealers and shippers regulations, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24AA/1/e/ii/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24AA/1/e/ii" id="section-24AA-1-e-ii">
<Pnumber>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">failed to comply with any prescribed condition, restriction or requirement,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p3950" 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).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24AA/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24AA/2" id="section-24AA-2">
<Pnumber>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">In this section—</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281"></Addition>
<Term id="term-prescribed">
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">prescribed</Addition>
</Term>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">” has the meaning given by section 100H(3) of the Management Act;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p3950" CommentaryRef="c11249281"></Addition>
<Term id="term-trader-in-controlled-oil">
<Addition ChangeId="d29p3950" CommentaryRef="c11249281">trader in controlled oil</Addition>
</Term>
<Addition ChangeId="d29p3950" 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.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-04-01" RestrictStartDate="1996-04-29" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291"> Penalties for misuse of marked oil.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A" id="section-24A">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">24A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/1" id="section-24A-1">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">Marked oil shall not be used as fuel for a road vehicle.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/2" id="section-24A-2">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/3" id="section-24A-3">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/4" id="section-24A-4">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/5" id="section-24A-5">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" 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).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/6" id="section-24A-6">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" 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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/6/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/6/a" id="section-24A-6-a">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4031" 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;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/6/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/6/b" id="section-24A-6-b">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4031" 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/7/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/7" id="section-24A-7">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/8/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/8" id="section-24A-8">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" 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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/8/a/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/8/a" id="section-24A-8-a">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4031" 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/8/b/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/8/b" id="section-24A-8-b">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">any document purporting to be such a certificate shall be taken to be one unless it is shown not to be.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/supplementary/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/supplementary" NumberOfProvisions="5" RestrictEndDate="2006-07-19" RestrictStartDate="2005-01-01" id="crossheading-supplementary" RestrictExtent="E+W+S+N.I.">
<Title> Supplementary</Title>
<P1group>
<Title> Regulations.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/25/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/25" id="section-25">
<Pnumber>25</Pnumber>
<P1para>
<Text>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.</Text>
</P1para>
</P1>
</P1group>
<P1group>
<Title> Directions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/26/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/26" id="section-26">
<Pnumber>26</Pnumber>
<P1para>
<Text>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.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2006-07-19" RestrictStartDate="2005-07-01" RestrictExtent="E+W+S+N.I.">
<Title> Interpretation.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27" id="section-27">
<Pnumber>27</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1" RestrictEndDate="2016-11-14" id="section-27-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In this Act—</Text>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4151" CommentaryRef="c11250881">“aviation gasoline” has the meaning given by section 6(4) above</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4156" CommentaryRef="c11250891"></Addition>
<Term id="term-bioblend">
<Addition ChangeId="d29p4156" CommentaryRef="c11250891">bioblend</Addition>
</Term>
<Addition ChangeId="d29p4156" CommentaryRef="c11250891">” has the meaning given by section 6AB(2) above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4165" CommentaryRef="c11250901"></Addition>
<Term id="term-biodiesel">
<Addition ChangeId="d29p4165" CommentaryRef="c11250901">biodiesel</Addition>
</Term>
<Addition ChangeId="d29p4165" CommentaryRef="c11250901">” has the meaning given by section 2AA above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-1178275bcd0e813e90ae9bb00f8bf487-1507399933629" CommentaryRef="key-1178275bcd0e813e90ae9bb00f8bf487"></Addition>
<Term id="term-biodiesel">
<Addition ChangeId="key-1178275bcd0e813e90ae9bb00f8bf487-1507399933629" CommentaryRef="key-1178275bcd0e813e90ae9bb00f8bf487"> bioethanol </Addition>
</Term>
<Addition ChangeId="key-1178275bcd0e813e90ae9bb00f8bf487-1507399933629" CommentaryRef="key-1178275bcd0e813e90ae9bb00f8bf487">” has the meaning given by section 2AB above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-1178275bcd0e813e90ae9bb00f8bf487-1507399933629" CommentaryRef="key-1178275bcd0e813e90ae9bb00f8bf487"></Addition>
<Term id="term-biodiesel">
<Addition ChangeId="key-1178275bcd0e813e90ae9bb00f8bf487-1507399933629" CommentaryRef="key-1178275bcd0e813e90ae9bb00f8bf487"> bioethanol blend</Addition>
</Term>
<Addition ChangeId="key-1178275bcd0e813e90ae9bb00f8bf487-1507399933629" CommentaryRef="key-1178275bcd0e813e90ae9bb00f8bf487">” has the meaning given by section 6AE(2) above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4174" CommentaryRef="c11250911"></Addition>
<Term id="term-controlled-oil">
<Addition ChangeId="d29p4174" CommentaryRef="c11250911">controlled oil</Addition>
</Term>
<Addition ChangeId="d29p4174" CommentaryRef="c11250911">” means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4183" CommentaryRef="c11250921"></Addition>
<Term id="term-gas-oil">
<Addition ChangeId="d29p4183" CommentaryRef="c11250921">gas oil</Addition>
</Term>
<Addition ChangeId="d29p4183" CommentaryRef="c11250921">” has the meaning given by section 1(5) above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-heavy-oil">heavy oil</Term>
” has the meaning given by section 1(4) above;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c11250931"/>
. . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-hydrocarbon-oil">hydrocarbon oil</Term>
” has the meaning given by section 1(2) above;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-light-oil">light oil</Term>
” has the meaning given by section 1(3) above;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-management-act">the Management Act</Term>
” means the
<CommentaryRef Ref="c11250941"/>
Customs and Excise Management Act 1979;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c11250951"/>
. . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c11250951"/>
. . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-prescribed-sum">the prescribed sum</Term>
”, in relation to the penalty provided for an offence, means—
</Text>
</Para>
</ListItem>
</UnorderedList>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/supplementary/section/27/1/an1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/supplementary/section/27/1/an1" id="crossheading-supplementary_section-27-1-an1" shortId="section-27-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
if the offence was committed in England
<Addition ChangeId="d29p4251" CommentaryRef="c11250971">or Wales</Addition>
, the prescribed sum within the meaning of
<Addition ChangeId="d29p4255" CommentaryRef="c11250981">section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)</Addition>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/supplementary/section/27/1/bn1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/supplementary/section/27/1/bn1" id="crossheading-supplementary_section-27-1-bn1" shortId="section-27-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
if the offence was committed in Scotland, the prescribed sum within the meaning of
<Addition ChangeId="d29p4265" CommentaryRef="c11250991">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)</Addition>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1/c/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1/c" id="section-27-1-c">
<Pnumber>
<Addition ChangeId="d29p4271" CommentaryRef="c11251001">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4271" CommentaryRef="c11251001">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);</Addition>
</Text>
</P3para>
</P3>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-rebate">rebate</Term>
” means rebate of duty under section 11 ,
<Addition ChangeId="d29p4285" CommentaryRef="c11251011">13AA,</Addition>
<Addition ChangeId="d29p4288" CommentaryRef="c11251021">13A</Addition>
<Addition ChangeId="d29p4291" CommentaryRef="c11251031">, 14 or 20AB</Addition>
above, and “
<Term id="term-rebated">rebated</Term>
” has a corresponding meaning;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4300" CommentaryRef="c11251041"></Addition>
<Term id="term-refinery">
<Addition ChangeId="d29p4300" CommentaryRef="c11251041">refinery</Addition>
</Term>
<Addition ChangeId="d29p4300" CommentaryRef="c11251041">” means any premises which—</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/supplementary/section/27/1/an2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/supplementary/section/27/1/an2" id="crossheading-supplementary_section-27-1-an2" shortId="section-27-1-a">
<Pnumber>
<Addition ChangeId="d29p4300" CommentaryRef="c11251041">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4300" CommentaryRef="c11251041">are approved by the Commissioners for the treatment of hydrocarbon oil; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/supplementary/section/27/1/bn2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/supplementary/section/27/1/bn2" id="crossheading-supplementary_section-27-1-bn2" shortId="section-27-1-b">
<Pnumber>
<Addition ChangeId="d29p4300" CommentaryRef="c11251041">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4300" CommentaryRef="c11251041">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;</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p4300" CommentaryRef="c11251041">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;</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-road-fuel-gas">road fuel gas</Term>
” has the meaning given by section 5 above;
<CommentaryRef Ref="c11251051"/>
. . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-road-vehicle">road vehicle</Term>
” means a vehicle constructed or adapted for use on roads, but does not include any vehicle
<Addition ChangeId="d29p4339" CommentaryRef="c11251061">which is an excepted vehicle within the meaning given by Schedule 1 to this Act.</Addition>
.
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-cf3373a85ac4e59f628a296c70fe2c51-1507394682492" CommentaryRef="key-cf3373a85ac4e59f628a296c70fe2c51"></Addition>
<Term id="term-ultra-low-sulphur-diesel">
<Addition ChangeId="key-cf3373a85ac4e59f628a296c70fe2c51-1507394682492" CommentaryRef="key-cf3373a85ac4e59f628a296c70fe2c51"> sulphur-free diesel </Addition>
</Term>
<Addition ChangeId="key-cf3373a85ac4e59f628a296c70fe2c51-1507394682492" CommentaryRef="key-cf3373a85ac4e59f628a296c70fe2c51">” has the meaning given by section 1(7) above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-cf3373a85ac4e59f628a296c70fe2c51-1507394828976" CommentaryRef="key-cf3373a85ac4e59f628a296c70fe2c51"></Addition>
<Term id="term-ultra-low-sulphur-diesel">
<Addition ChangeId="key-cf3373a85ac4e59f628a296c70fe2c51-1507394828976" CommentaryRef="key-cf3373a85ac4e59f628a296c70fe2c51"> sulphur-free petrol </Addition>
</Term>
<Addition ChangeId="key-cf3373a85ac4e59f628a296c70fe2c51-1507394828976" CommentaryRef="key-cf3373a85ac4e59f628a296c70fe2c51">” has the meaning given by section 1(3B) above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="c11251071-1507394626426" CommentaryRef="c11251071"></Addition>
<Term id="term-ultra-low-sulphur-diesel">
<Addition ChangeId="c11251071-1507394626426" CommentaryRef="c11251071">ultra low sulphur diesel</Addition>
</Term>
<Addition ChangeId="c11251071-1507394626426" CommentaryRef="c11251071">” has the meaning given by section 1(6) above.</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4352" CommentaryRef="c11251081"></Addition>
<Term id="term-ultra-low-sulphur-petrol">
<Addition ChangeId="d29p4352" CommentaryRef="c11251081">ultra low sulphur petrol</Addition>
</Term>
<Addition ChangeId="d29p4352" CommentaryRef="c11251081">” has the meaning given by section 1(3A) above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c11251081"/>
<Addition ChangeId="d29p4361"></Addition>
<Term id="term-unleaded-petrol">
<Addition ChangeId="d29p4361">unleaded petrol</Addition>
</Term>
<Addition ChangeId="d29p4361">” and “</Addition>
<Term id="term-leaded-petrol">
<Addition ChangeId="d29p4361">leaded petrol</Addition>
</Term>
<Addition ChangeId="d29p4361">” have the meaning given by </Addition>
<Addition ChangeId="d29p4361">
<Substitution ChangeId="key-399c49be14bc64ac5c93dbb48a2c05ef-1507394939628" CommentaryRef="key-399c49be14bc64ac5c93dbb48a2c05ef">section 1(3C) above.</Substitution>
</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1A/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1A" id="section-27-1A">
<Pnumber>
<Addition ChangeId="d29p4374" CommentaryRef="c11251101">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4374" CommentaryRef="c11251101">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/2" id="section-27-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/3" id="section-27-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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—</Text>
</P2para>
<P2para>
<Text>
<Emphasis>Management Act</Emphasis>
</Text>
</P2para>
<P2para>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>“the Commissioners”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“container”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“the Customs and Excise Acts 1979”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“excise warehouse”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“goods”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“hovercraft”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“occupier”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“officer” and “proper” in relation to an officer</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c11251111"/>
<Addition ChangeId="d29p4432" CommentaryRef="c11251121">“pipe-line”</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“port”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4443" CommentaryRef="c11251121">“registered excise dealer and shipper”</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4454" CommentaryRef="c11251131">“representative”</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4457" CommentaryRef="c11251141">“revenue trader”</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“ship”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“shipment”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“stores”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“warehouse”</Text>
</Para>
<Para>
<Text>
<Emphasis>Alcoholic Liquor Duties Act 1979</Emphasis>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c11251151"/>
<CommentaryRef Ref="key-28307b4ef4fb63eb74c1cfb2eae932fc"/>
. . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“spirits”.</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title> Consequential amendments, repeals, savings and transitional provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/28/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/28" id="section-28">
<Pnumber>28</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/28/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/28/1" id="section-28-1">
<Pnumber>
<CommentaryRef Ref="c11251161"/>
1
</Pnumber>
<P2para>
<Text>The enactments and order specified in Schedule 6 to this Act shall be amended in accordance with the provisions of that Schedule.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/28/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/28/2" id="section-28-2">
<Pnumber>
<CommentaryRef Ref="c11251161"/>
2
</Pnumber>
<P2para>
<Text>The enactments specified in Schedule 7 to this Act are hereby repealed to the extent specified in the third column of that Schedule.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/28/3/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/28/3" id="section-28-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/28/4/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/28/4" id="section-28-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
The repeal by subsection (2) above of the
<CommentaryRef Ref="c11251181"/>
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
<CommentaryRef Ref="c11251191"/>
Finance (
<Abbreviation Expansion="Number">No.</Abbreviation>
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.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/28/5/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/28/5" id="section-28-5">
<Pnumber>
<CommentaryRef Ref="c11251161"/>
5
</Pnumber>
<P2para>
<Text>
The
<CommentaryRef Ref="c11251211"/>
Amendment of Units of Measurement (Hydrocarbon Oil, etc)Order 1977 is hereby revoked.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/28/6/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/28/6" id="section-28-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
Nothing in this section shall be taken as prejudicing the operation of sections 15 to 17 of the
<CommentaryRef Ref="c11251221"/>
Interpretation Act 1978 (which relate to the effect of repeals).
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title> Citation and commencement.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/29/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/29" id="section-29">
<Pnumber>29</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/29/1/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/29/1" id="section-29-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/29/2/2005-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/29/2" id="section-29-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This Act shall come into operation on 1st April 1979.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="c11241211" Type="F">
<Para>
<Text>
S. 1(5)(6) inserted (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00029" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00030" CitationRef="c00029" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/1/b/10" Operative="true" SectionRef="section-7-1-b-10">s. 7(1)(b)(10)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00031" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef id="c00032" CitationRef="c00031" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11241261" Type="F">
<Para>
<Text>
S. 2(1A) repealed (
<Emphasis>retrospective</Emphasis>
to 7.3.2001 at 6pm) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00037" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c00038" CitationRef="c00037" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/5" SectionRef="section-2-5">ss. 2(5)</CitationSubRef>
,
<CitationSubRef id="c00039" CitationRef="c00037" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110" SectionRef="section-110">110</CitationSubRef>
,
<CitationSubRef id="c00040" CitationRef="c00037" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/I/1" Operative="true" SectionRef="schedule-33-part-I-1">Sch. 33 Pt. I(1)</CitationSubRef>
Note
</Text>
</Para>
</Commentary>
<Commentary id="c11241271" Type="F">
<Para>
<Text>
S. 2(5) repealed (15.10.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00042" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00043" CitationRef="c00042" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/7/a/8" SectionRef="section-12-7-a-8">ss. 12(7)(a)(8)</CitationSubRef>
,
<CitationSubRef id="c00044" CitationRef="c00042" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef id="c00045" CitationRef="c00042" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I/5" Operative="true" SectionRef="schedule-23-part-I-5">Sch. 23 Pt. I(5)</CitationSubRef>
Note;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00046" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
,
<CitationSubRef id="c00047" CitationRef="c00046" URI="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11241281" Type="F">
<Para>
<Text>
S. 2AA inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00049" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00050" CitationRef="c00049" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/2" Operative="true" SectionRef="section-5-2">s. 5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11241321" Type="F">
<Para>
<Text>
S. 2A inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00052" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00053" CitationRef="c00052" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/7" Operative="true" SectionRef="section-7">s. 7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11241341" Type="F">
<Para>
<Text>
S. 2A(1A) inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00060" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00061" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/3" Operative="true" SectionRef="section-5-3">s. 5(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11241351" Type="C">
<Para>
<Text>
S. 3 modified (26.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1928" id="c00063" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1928">S.I. 2002/1928</Citation>
,
<CitationSubRef id="c00064" CitationRef="c00063" URI="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/2/a" Operative="true" SectionRef="regulation-3-2-a">reg. 3(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11241371" Type="F">
<Para>
<Text>
S. 4 repealed (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00066" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00067" CitationRef="c00066" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/2/5" SectionRef="section-11-2-5">ss. 11(2)(5)</CitationSubRef>
,
<CitationSubRef id="c00068" CitationRef="c00066" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef id="c00069" CitationRef="c00066" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt.I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00070" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef id="c00071" CitationRef="c00070" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11242721" Type="C">
<Para>
<Text>
Words in s. 6(1) modified (
<Emphasis>retrospective</Emphasis>
to 6pm on 2.7.1997 until 14.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/58" id="c00073" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="58">1997 c. 58</Citation>
,
<CitationSubRef id="c00074" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/section/11/1/5" Operative="true" SectionRef="section-11-1-5">s. 11(1)(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11242731" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c00075" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c00076" CitationRef="c00075" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/2" Operative="true" SectionRef="section-4-2">s. 4(2)</CitationSubRef>
(
<Emphasis>a</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11242741" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00077" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
,
<CitationSubRef id="c00078" CitationRef="c00077" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/1/1/a" Operative="true" SectionRef="section-1-1-a">s. 1(1)(a)</CitationSubRef>
and repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00079" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00080" CitationRef="c00079" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132" SectionRef="section-132">s. 132</CitationSubRef>
,
<CitationSubRef id="c00081" CitationRef="c00079" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/I" Operative="true" SectionRef="schedule-19-part-I">Sch. 19 Pt. I</CitationSubRef>
Note
</Text>
</Para>
</Commentary>
<Commentary id="c11242751" Type="F">
<Para>
<Text>
Words substituted by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00082" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00082" id="c00083" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/4/1/3" Operative="true" SectionRef="section-4-1-3">s. 4(1)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11242761" Type="F">
<Para>
<Text>
Words in s. 6(1)(b) substituted (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00085" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c00085" id="c00086" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/2" Operative="true" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00087" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef CitationRef="c00087" id="c00088" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11242771" Type="F">
<Para>
<Text>
S. 6(1A) substituted (1.10.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00090" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00091" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/5/3" Operative="true" SectionRef="section-5-3">s. 5(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/2674" id="c00092" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="2674">S.I. 2000/2674</Citation>
,
<CitationSubRef id="c00093" CitationRef="c00092" URI="http://www.legislation.gov.uk/id/uksi/2000/2674/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11242781" Type="C">
<Para>
<Text>
S. 6(1A) modified (
<Emphasis>temp.</Emphasis>
to midnight on 14.6.2001) (
<Emphasis>retrospective</Emphasis>
to 7.3.2001 at 6pm) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00095" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c00096" CitationRef="c00095" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/1/2/4" Operative="true" SectionRef="section-1-2-4">s. 1(2)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11242811" Type="F">
<Para>
<Text>
S. 6(2A) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00104" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00104" id="c00105" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/1/1/b" Operative="true" SectionRef="section-1-1-b">s. 1(1)(b)</CitationSubRef>
and repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00106" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00106" id="c00107" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/3/1/b/6" SectionRef="section-3-1-b-6">ss. 3(1)(b)(6)</CitationSubRef>
,
<CitationSubRef CitationRef="c00106" id="c00108" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132" SectionRef="section-132">132</CitationSubRef>
,
<CitationSubRef CitationRef="c00106" id="c00109" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/I" Operative="true" SectionRef="schedule-19-part-I">Sch. 19 Pt. I</CitationSubRef>
Note
</Text>
</Para>
</Commentary>
<Commentary id="c11242821" Type="F">
<Para>
<Text>
S. 6(3)(4) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c00111" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c00112" CitationRef="c00111" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/2" Operative="true" SectionRef="section-4-2">s. 4(2)</CitationSubRef>
(
<Emphasis>b</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11242831" Type="F">
<Para>
<Text>
Words in s. 6(3) substituted (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00114" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00115" CitationRef="c00114" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/4" Operative="true" SectionRef="section-7-4">s. 7(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00116" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef id="c00117" CitationRef="c00116" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11242991" Type="F">
<Para>
<Text>
Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in
<CitationSubRef CitationRef="c00177" id="c00176" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/6/7" SectionRef="section-5-6-7">s. 5(6)(7)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00177" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef CitationRef="c00177" id="c00178" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243001" Type="F">
<Para>
<Text>
Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in
<CitationSubRef CitationRef="c00181" id="c00180" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/6/7" SectionRef="section-5-6-7">s. 5(6)(7)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00181" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef CitationRef="c00181" id="c00182" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243041" Type="F">
<Para>
<Text>
Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in
<CitationSubRef CitationRef="c00201" id="c00200" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/6/7" SectionRef="section-5-6-7">s. 5(6)(7)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00201" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef CitationRef="c00201" id="c00202" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243081" Type="F">
<Para>
<Text>
S. 6A inserted (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00204" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef CitationRef="c00204" id="c00205" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/1" Operative="true" SectionRef="section-11-1">s. 11(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00206" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef CitationRef="c00206" id="c00207" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243101" Type="F">
<Para>
<Text>
S. 6A(2A) inserted (28.7.2000 with effect in relation to duty charged on or after 28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00214" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef CitationRef="c00214" id="c00215" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/11/1/2" Operative="true" SectionRef="section-11-1-2">s. 11(1)(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243111" Type="F">
<Para>
<Text>
Words in s. 6A(5) substituted for s. 6A(5)(a)-(d) and the preceding words (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00217" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef CitationRef="c00217" id="c00218" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/7/1/a" Operative="true" SectionRef="section-7-1-a">s. 7(1)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243121" Type="F">
<Para>
<Text>
Words in s. 6A(6)(a) substituted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00220" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef CitationRef="c00220" id="c00221" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/7/1/b" Operative="true" SectionRef="section-7-1-b">s. 7(1)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243151" Type="F">
<Para>
<Text>
S. 7 repealed (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00223" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef CitationRef="c00223" id="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/2/5" SectionRef="section-11-2-5">ss. 11(2)(5)</CitationSubRef>
,
<CitationSubRef CitationRef="c00223" id="c00225" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef CitationRef="c00223" id="c00226" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00227" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef CitationRef="c00227" id="c00228" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243321" Type="F">
<Para>
<Text>
S. 8(7) repealed (1.5.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00236" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef CitationRef="c00236" id="c00237" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/9" SectionRef="section-9">ss. 9</CitationSubRef>
,
<CitationSubRef CitationRef="c00236" id="c00238" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162" SectionRef="section-162">162</CitationSubRef>
,
<CitationSubRef CitationRef="c00236" id="c00239" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/II" Operative="true" SectionRef="schedule-29-part-II">Sch. 29 Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243341" Type="C">
<Para>
<Text>
<CitationSubRef id="c00240" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9" SectionRef="section-9">S. 9</CitationSubRef>
restricted (subject to reg. 6 of the amending S.I.)(1.8.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1773" id="c00241" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1773">S.I. 2002/1773</Citation>
,
<CitationSubRef id="c00242" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/5" Operative="true" CitationRef="c00241" SectionRef="regulation-5">regs. 5</CitationSubRef>
,
<CitationSubRef id="c00243" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6" CitationRef="c00241" SectionRef="regulation-6">6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243351" Type="C">
<Para>
<Text>
<CitationSubRef id="c00244" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9" SectionRef="section-9">S. 9</CitationSubRef>
excluded (20.10.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2518" id="c00245" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2518">S.I. 1995/2518</Citation>
,
<CitationSubRef id="c00246" URI="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b" Operative="true" CitationRef="c00245" SectionRef="regulation-118-b">reg. 118(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243361" Type="F">
<Para>
<Text>
<CitationSubRef id="c00247" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/2" SectionRef="section-9-2">S. 9(2)</CitationSubRef>
substituted (1.1.1993) for s. 9(2) and (3) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3158" id="c00248" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3158">S.I. 1992/3158</Citation>
,
<CitationSubRef id="c00249" URI="http://www.legislation.gov.uk/id/uksi/1992/3158/regulation/3/1" Operative="true" CitationRef="c00248" SectionRef="regulation-3-1">reg. 3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243371" Type="C">
<Para>
<Text>
<CitationSubRef id="c00250" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/4" SectionRef="section-9-4">S. 9(4)</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00251" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
,
<CitationSubRef id="c00252" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" CitationRef="c00251" SectionRef="regulation-11">reg. 11</CitationSubRef>
(
<Emphasis>c</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11243381" Type="C">
<Para>
<Text>
<CitationSubRef id="c00253" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/4" SectionRef="section-9-4">S. 9(4)</CitationSubRef>
amended (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00254" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c00255" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" CitationRef="c00254" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with
<CitationSubRef id="c00256" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" CitationRef="c00254" SectionRef="regulation-12">reg. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11243391" Type="F">
<Para>
<Text>
<CitationSubRef id="c00257" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/9/5/b" SectionRef="section-9-5-b">S. 9(5)(b)</CitationSubRef>
and the word "and" immediately preceding it repealed (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3158" id="c00258" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3158">S.I. 1992/3158</Citation>
,
<CitationSubRef id="c00259" URI="http://www.legislation.gov.uk/id/uksi/1992/3158/regulation/3/2" Operative="true" CitationRef="c00258" SectionRef="regulation-3-2">reg. 3(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243501" Type="C">
<Para>
<Text>
S. 10 restricted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00261" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00262" CitationRef="c00261" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c" Operative="true" SectionRef="section-12A-3-c">s. 12A(3)(c)</CitationSubRef>
(as inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00263" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00264" CitationRef="c00263" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c00265" CitationRef="c00263" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" SectionRef="schedule-6-paragraph-1-1">Sch. 6 paras. 1(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00266" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c00267" CitationRef="c00266" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11243511" Type="F">
<Para>
<Text>
Words in s. 10(3) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00269" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00270" CitationRef="c00269" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00271" CitationRef="c00269" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/1/a" Operative="true" SectionRef="schedule-4-part-III-paragraph-50-1-a">Sch. 4 Pt. III para. 50(1)(a)</CitationSubRef>
(with
<CitationSubRef id="c00272" CitationRef="c00269" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00273" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00274" CitationRef="c00273" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243521" Type="F">
<Para>
<Text>
Words in s. 10(3) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00276" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00277" CitationRef="c00276" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00278" CitationRef="c00276" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/1/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-50-1-b">Sch. 4 Pt. III para. 50(1)(b)</CitationSubRef>
(with
<CitationSubRef id="c00279" CitationRef="c00276" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00280" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00281" CitationRef="c00280" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243531" Type="F">
<Para>
<Text>
Words in s. 10(3) substituted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00283" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00284" CitationRef="c00283" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c00285" CitationRef="c00283" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/1" Operative="true" SectionRef="schedule-6-paragraph-6-1">Sch. 6 para. 6(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00286" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c00287" CitationRef="c00286" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243541" Type="F">
<Para>
<Text>
Words in s. 10(4) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00289" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00290" CitationRef="c00289" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00291" CitationRef="c00289" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/2/a/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-50-2-a-b">Sch. 4 Pt. III para. 50(2)(a)(b)</CitationSubRef>
(with
<CitationSubRef id="c00292" CitationRef="c00289" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00293" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00294" CitationRef="c00293" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243561" Type="F">
<Para>
<Text>
Words in s. 10(4) inserted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00296" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00297" CitationRef="c00296" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00298" CitationRef="c00296" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/2/c" Operative="true" SectionRef="schedule-4-part-III-paragraph-50-2-c">Sch. 4 Pt. III para. 50(2)(c)</CitationSubRef>
(with
<CitationSubRef id="c00299" CitationRef="c00296" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00300" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00301" CitationRef="c00300" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11243571" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c00302" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c00303" CitationRef="c00302" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/b/6" Operative="true" SectionRef="section-12-1-b-6">s. 12(1)(b)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244441" Type="F">
<Para>
<Text>
Words in s. 11(1) substituted (1.10.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00305" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00306" CitationRef="c00305" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/2" Operative="true" SectionRef="section-5-2">s. 5(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00307" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
,
<CitationSubRef id="c00308" CitationRef="c00307" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244451" Type="F">
<Para>
<Text>
S. 11(1)(
<Emphasis>a</Emphasis>
)(
<Emphasis>b</Emphasis>
)(
<Emphasis>c</Emphasis>
) substituted for paragraphs (
<Emphasis>a</Emphasis>
) and (
<Emphasis>b</Emphasis>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/41" id="c00310" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1986">Finance Act 1986 (c.41, SIF 40:1)</Citation>
,
<CitationSubRef id="c00311" CitationRef="c00310" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/2/3/4" Operative="true" SectionRef="section-2-3-4">s. 2(3)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244471" Type="C">
<Para>
<Text>
S. 11(1)(b)(ba)(c) restricted (subject to reg. 6 of the amending S.I.) (1.8.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1773" id="c00316" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1773">S.I. 2002/1773</Citation>
,
<CitationSubRef id="c00317" CitationRef="c00316" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/4" Operative="true" SectionRef="regulation-4">regs. 4</CitationSubRef>
,
<CitationSubRef id="c00318" CitationRef="c00316" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6" SectionRef="regulation-6">6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244481" Type="F">
<Para>
<Text>
Words in s. 11(1)(b) inserted (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00320" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00321" CitationRef="c00320" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/5/a" Operative="true" SectionRef="section-7-5-a">s. 7(5)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00322" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef id="c00323" CitationRef="c00322" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244511" Type="F">
<Para>
<Text>
S. 11(1)(ba) substituted (15.8.1997) for the word “and” by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00328" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00329" CitationRef="c00328" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/5/b" Operative="true" SectionRef="section-7-5-b">s. 7(5)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00330" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef id="c00331" CitationRef="c00330" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244541" Type="F">
<Para>
<Text>
Words in s. 11(1)(c) substituted (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00333" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00334" CitationRef="c00333" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/5/c" Operative="true" SectionRef="section-7-5-c">s. 7(5)(c)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00335" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef id="c00336" CitationRef="c00335" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244551" Type="F">
<Para>
<Text>
S. 11(2) substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/41" id="c00338" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1986">Finance Act 1986 (c. 41, SIF 40:1)</Citation>
,
<CitationSubRef id="c00339" CitationRef="c00338" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/2/3/4" Operative="true" SectionRef="section-2-3-4">s. 2(3)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244561" Type="F">
<Para>
<Text>
S. 11(2): definition of “gas oil” and the preceding “and” repealed (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00341" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00342" CitationRef="c00341" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/10" SectionRef="section-7-10">ss. 7(10)</CitationSubRef>
,
<CitationSubRef id="c00343" CitationRef="c00341" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113" SectionRef="section-113">113</CitationSubRef>
,
<CitationSubRef id="c00344" CitationRef="c00341" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/I" Operative="true" SectionRef="schedule-18-part-I">Sch. 18 Pt. I</CitationSubRef>
Note;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00345" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef id="c00346" CitationRef="c00345" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244581" Type="F">
<Para>
<Text>
S. 11(3)-(5) inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00348" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00349" CitationRef="c00348" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/2" Operative="true" SectionRef="section-10-2">s. 10(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244781" Type="F">
<Para>
<Text>
Words in s. 12(1) inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00402" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00403" CitationRef="c00402" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef id="c00404" CitationRef="c00402" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/6" Operative="true" SectionRef="schedule-3-paragraph-6">Sch. 3 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244791" Type="C">
<Para>
<Text>
S. 12(2) restricted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1989/2439" id="c00406" Class="UnitedKingdomStatutoryInstrument" Year="1989" Number="2439">S.I. 1989/2439</Citation>
,
<CitationSubRef id="c00407" CitationRef="c00406" URI="http://www.legislation.gov.uk/id/uksi/1989/2439/regulation/2" Operative="true" SectionRef="regulation-2">reg. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244801" Type="F">
<Para>
<Text>
Words in s. 12(2) inserted (1.10.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00409" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00410" CitationRef="c00409" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/3" Operative="true" SectionRef="section-5-3">s. 5(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00411" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
,
<CitationSubRef id="c00412" CitationRef="c00411" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2/b" Operative="true" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244811" Type="F">
<Para>
<Text>
Words in s. 12(2) substituted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00414" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00415" CitationRef="c00414" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef id="c00416" CitationRef="c00414" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/7" Operative="true" SectionRef="schedule-3-paragraph-7">Sch. 3 para. 7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11244991" Type="C">
<Para>
<Text>
S. 13 restricted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00418" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00419" CitationRef="c00418" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c" Operative="true" SectionRef="section-12A-3-c">s. 12A(3)(c)</CitationSubRef>
(as inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00420" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00421" CitationRef="c00420" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c00422" CitationRef="c00420" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" SectionRef="schedule-6-paragraph-1-1">Sch. 6 para. 1(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00423" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c00424" CitationRef="c00423" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11245001" Type="F">
<Para>
<Text>
Words in s. 13(1) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00426" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00427" CitationRef="c00426" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00428" CitationRef="c00426" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/51/1/a" Operative="true" SectionRef="schedule-4-part-III-paragraph-51-1-a">Sch. 4 Pt. III para. 51(1)(a)</CitationSubRef>
(with
<CitationSubRef id="c00429" CitationRef="c00426" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00430" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00431" CitationRef="c00430" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245011" Type="F">
<Para>
<Text>
Words in s. 13(1) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00433" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00434" CitationRef="c00433" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00435" CitationRef="c00433" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/51/1/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-51-1-b">Sch. 4 Pt. III para. 51(1)(b)</CitationSubRef>
(with
<CitationSubRef id="c00436" CitationRef="c00433" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00437" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00438" CitationRef="c00437" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245021" Type="F">
<Para>
<Text>
Words in s. 13(1) substituted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00440" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00441" CitationRef="c00440" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/8/2/a/4" Operative="true" SectionRef="section-8-2-a-4">s. 8(2)(a)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245041" Type="F">
<Para>
<Text>
S. 13(1A) inserted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00448" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00449" CitationRef="c00448" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/8/3/4" Operative="true" SectionRef="section-8-3-4">s. 8(3)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245051" Type="F">
<Para>
<Text>
Words in s. 13(2) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00451" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00452" CitationRef="c00451" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00453" CitationRef="c00451" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/51/2/a/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-51-2-a-b">Sch. 4 Pt. III para. 51(2)(a)(b)</CitationSubRef>
(with
<CitationSubRef id="c00454" CitationRef="c00451" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00455" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00456" CitationRef="c00455" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245071" Type="F">
<Para>
<Text>
Words in s. 13(2) inserted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00458" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00459" CitationRef="c00458" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00460" CitationRef="c00458" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/51/2/c" Operative="true" SectionRef="schedule-4-part-III-paragraph-51-2-c">Sch. 4 Pt. III para. 51(2)(c)</CitationSubRef>
(with
<CitationSubRef id="c00461" CitationRef="c00458" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00462" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00463" CitationRef="c00462" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245081" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c00464" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c00465" CitationRef="c00464" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/b/6" Operative="true" SectionRef="section-12-1-b-6">s. 12(1)(b)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245571" Type="F">
<Para>
<Text>
S. 13A substituted (
<Emphasis>retrospective</Emphasis>
to 7.3.2001 at 6pm) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00467" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c00468" CitationRef="c00467" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/1/5" Operative="true" SectionRef="section-2-1-5">s. 2(1)(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245591" Type="F">
<Para>
<Text>
S. 13AA inserted (1.10.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00470" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00471" CitationRef="c00470" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00472" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
,
<CitationSubRef id="c00473" CitationRef="c00472" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245601" Type="C">
<Para>
<Text>
S. 13AA(1) restricted (1.8.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1773" id="c00475" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1773">S.I. 2002/1773</Citation>
,
<CitationSubRef id="c00476" CitationRef="c00475" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/4" Operative="true" SectionRef="regulation-4">regs. 4</CitationSubRef>
,
<CitationSubRef id="c00477" CitationRef="c00475" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6" SectionRef="regulation-6">6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245611" Type="F">
<Para>
<Text>
Words in s. 13AA(6) substituted (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00479" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00480" CitationRef="c00479" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/6" Operative="true" SectionRef="section-7-6">s. 7(6)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00481" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef id="c00482" CitationRef="c00481" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245651" Type="F">
<Para>
<Text>
S. 13AB inserted (1.10.1998) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00484" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00485" CitationRef="c00484" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00486" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
,
<CitationSubRef id="c00487" CitationRef="c00486" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245661" Type="F">
<Para>
<Text>
S. 13AB(1)(a)(2)(a) substituted (1.10.1998) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00489" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
,
<CitationSubRef id="c00490" CitationRef="c00489" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/20" SectionRef="section-20">s. 20</CitationSubRef>
,
<CitationSubRef id="c00491" CitationRef="c00489" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/4/2/3" Operative="true" SectionRef="schedule-2-paragraph-4-2-3">Sch. 2 para. 4(2)(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/2243" id="c00492" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="2243">S.I. 1998/2243</Citation>
,
<CitationSubRef id="c00493" CitationRef="c00492" URI="http://www.legislation.gov.uk/id/uksi/1998/2243/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11245671" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00494" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11245691" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00495" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11246511" Type="C">
<Para>
<Text>
S. 14 restricted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00497" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00498" CitationRef="c00497" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c" Operative="true" SectionRef="section-12A-3-c">s. 12A(3)(c)</CitationSubRef>
(as inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00499" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00500" CitationRef="c00499" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c00501" CitationRef="c00499" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" SectionRef="schedule-6-paragraph-1-1">Sch. 6 paras. 1(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00502" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c00503" CitationRef="c00502" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11246521" Type="C">
<Para>
<Text>
S. 14(1) restricted (1.8.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1773" id="c00505" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1773">S.I. 2002/1773</Citation>
,
<CitationSubRef id="c00506" CitationRef="c00505" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/4" Operative="true" SectionRef="regulation-4">regs. 4</CitationSubRef>
,
<CitationSubRef id="c00507" CitationRef="c00505" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6" SectionRef="regulation-6">6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246541" Type="F">
<Para>
<Text>
Words in s. 14(4) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00512" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00513" CitationRef="c00512" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00514" CitationRef="c00512" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/52/1/a/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-52-1-a-b">Sch. 4 Pt. III para. 52(1)(a)(b)</CitationSubRef>
(with
<CitationSubRef id="c00515" CitationRef="c00512" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00516" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00517" CitationRef="c00516" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246561" Type="F">
<Para>
<Text>
Words in s. 14(4) substituted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00519" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00520" CitationRef="c00519" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c00521" CitationRef="c00519" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/3" Operative="true" SectionRef="schedule-6-paragraph-6-3">Sch. 6 paras. 6(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00522" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c00523" CitationRef="c00522" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246571" Type="F">
<Para>
<Text>
Words in s. 14(5) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00525" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00526" CitationRef="c00525" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00527" CitationRef="c00525" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/52/2/a/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-52-2-a-b">Sch. 4 Pt. III para. 52(2)(a)(b)</CitationSubRef>
(with
<CitationSubRef id="c00528" CitationRef="c00525" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00529" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00530" CitationRef="c00529" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246591" Type="F">
<Para>
<Text>
Words in s. 14(5) inserted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00532" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00533" CitationRef="c00532" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00534" CitationRef="c00532" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/52/2/c" Operative="true" SectionRef="schedule-4-part-III-paragraph-52-2-c">Sch. 4 Pt. III para. 52(2)(c)</CitationSubRef>
; (with s. 19(3));
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00535" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00536" CitationRef="c00535" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246601" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c00537" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c00538" CitationRef="c00537" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/b/6" Operative="true" SectionRef="section-12-1-b-6">s. 12(1)(b)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246681" Type="C">
<Para>
<Text>
<CitationSubRef id="c00539" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15" SectionRef="section-15">S. 15</CitationSubRef>
amended (15.10.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00540" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00541" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3" Operative="true" CitationRef="c00540" SectionRef="section-12-3">s. 12(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00542" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
. art. 3
</Text>
</Para>
</Commentary>
<Commentary id="c11246691" Type="C">
<Para>
<Text>
<CitationSubRef id="c00543" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15" SectionRef="section-15">S. 15</CitationSubRef>
excluded (20.10.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2518" id="c00544" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2518">S.I. 1995/2518</Citation>
,
<CitationSubRef id="c00545" URI="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b" Operative="true" CitationRef="c00544" SectionRef="regulation-118-b">reg. 118(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246701" Type="C">
<Para>
<Text>
<CitationSubRef id="c00546" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" SectionRef="section-15-1">S. 15(1)</CitationSubRef>
modified (26.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1928" id="c00547" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1928">S.I. 2002/1928</Citation>
,
<CitationSubRef id="c00548" URI="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/1/a/2/b/3" Operative="true" CitationRef="c00547" SectionRef="regulation-3-1-a-2-b-3">reg. 3(1)(a)(2)(b)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246711" Type="C">
<Para>
<Text>
<CitationSubRef id="c00549" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" SectionRef="section-15-1">S. 15(1)</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00550" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
,
<CitationSubRef id="c00551" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" CitationRef="c00550" SectionRef="regulation-11">reg. 11</CitationSubRef>
(
<Emphasis>c</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11246721" Type="C">
<Para>
<Text>
<CitationSubRef id="c00552" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" SectionRef="section-15-1">S. 15(1)</CitationSubRef>
amended (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00553" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c00554" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" CitationRef="c00553" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with
<CitationSubRef id="c00555" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" CitationRef="c00553" SectionRef="regulation-12">reg. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11246731" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00556" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/1" SectionRef="section-12-1">s. 12(1)</CitationSubRef>
repealed (15.10.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00557" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00558" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/7/b/8" CitationRef="c00557" SectionRef="section-12-7-b-8">ss. 12(7)(b)(8)</CitationSubRef>
,
<CitationSubRef id="c00559" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" CitationRef="c00557" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef id="c00560" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I/5" Operative="true" CitationRef="c00557" SectionRef="schedule-23-part-I-5">Sch. 23 Pt. I(5)</CitationSubRef>
Note;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00561" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
,
<CitationSubRef id="c00562" URI="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3" Operative="true" CitationRef="c00561" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246741" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c00563" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" SectionRef="section-15-1">s. 15(1)</CitationSubRef>
repealed (27.7.1999 with effect as mentioned in
<CitationSubRef id="c00564" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/4/2" CitationRef="c00565" SectionRef="section-4-2">s. 4(2)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00565" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00566" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/4/1" CitationRef="c00565" SectionRef="section-4-1">s. 4(1)</CitationSubRef>
,
<CitationSubRef id="c00567" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139" CitationRef="c00565" SectionRef="section-139">139</CitationSubRef>
,
<CitationSubRef id="c00568" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/I/1" Operative="true" CitationRef="c00565" SectionRef="schedule-20-part-I-1">Sch. 20 Pt. I(1)</CitationSubRef>
Note.
</Text>
</Para>
</Commentary>
<Commentary id="c11246761" Type="F">
<Para>
<Text>
<CitationSubRef id="c00569" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/16" SectionRef="section-16">S. 16</CitationSubRef>
repealed (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00570" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00571" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/2" CitationRef="c00570" SectionRef="section-11-2">ss. 11(2)</CitationSubRef>
,
<CitationSubRef id="c00572" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" CitationRef="c00570" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef id="c00573" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" CitationRef="c00570" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00574" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef id="c00575" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" CitationRef="c00574" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246771" Type="C">
<Para>
<Text>
Ss. 17-19A amended (15.10.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00577" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00578" CitationRef="c00577" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3" Operative="true" SectionRef="section-12-3">s. 12(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00579" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
,
<CitationSubRef id="c00580" CitationRef="c00579" URI="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246781" Type="C">
<Para>
<Text>
S. 17 excluded (20.10.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2518" id="c00582" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2518">S.I. 1995/2518</Citation>
,
<CitationSubRef id="c00583" CitationRef="c00582" URI="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b" Operative="true" SectionRef="regulation-118-b">reg. 118(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246791" Type="C">
<Para>
<Text>
S. 17(1) explained by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00585" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00586" CitationRef="c00585" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/4" Operative="true" SectionRef="section-6-4">s. 6(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11246801" Type="C">
<Para>
<Text>
S. 17(1) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00588" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
,
<CitationSubRef id="c00589" CitationRef="c00588" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" SectionRef="regulation-11">reg. 11</CitationSubRef>
(
<Emphasis>c</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11246811" Type="C">
<Para>
<Text>
S. 17(1) amended (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00591" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c00592" CitationRef="c00591" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with
<CitationSubRef id="c00593" CitationRef="c00591" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" SectionRef="regulation-12">reg. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11246821" Type="F">
<Para>
<Text>
Words inserted (
<Emphasis>retrospectively</Emphasis>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00594" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
, 6(4)
</Text>
</Para>
</Commentary>
<Commentary id="c11246831" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00595" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00596" CitationRef="c00595" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6" SectionRef="section-139-6">s. 139(6)</CitationSubRef>
,
<CitationSubRef id="c00597" CitationRef="c00595" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III" Operative="true" SectionRef="schedule-19-part-III">Sch. 19 Pt. III</CitationSubRef>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
</Text>
</Para>
</Commentary>
<Commentary id="c11246841" Type="F">
<Para>
<Text>
S. 17(4) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00599" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c.35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00600" CitationRef="c00599" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6" SectionRef="section-139-6">s. 139(6)</CitationSubRef>
,
<CitationSubRef id="c00601" CitationRef="c00599" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III" Operative="true" SectionRef="schedule-19-part-III">Sch. 19 Pt. III</CitationSubRef>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
</Text>
</Para>
</Commentary>
<Commentary id="c11246851" Type="F">
<Para>
<Text>
<CitationSubRef id="c00602" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17A" SectionRef="section-17A">S. 17A</CitationSubRef>
inserted (24.7.2002 with effect as mentioned in
<CitationSubRef id="c00603" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/6" CitationRef="c00604" SectionRef="section-5-6">s. 5(6)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00604" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00605" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5" CitationRef="c00604" SectionRef="section-5">s. 5</CitationSubRef>
,
<CitationSubRef id="c00606" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/4/1" Operative="true" CitationRef="c00604" SectionRef="schedule-2-paragraph-4-1">Sch. 2 para. 4(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247061" Type="F">
<Para>
<Text>
<CitationSubRef id="c00607" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/18" SectionRef="section-18">S. 18</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00608" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00609" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8/1/a" CitationRef="c00608" SectionRef="section-8-1-a">ss. 8(1)(a)</CitationSubRef>
,
<CitationSubRef id="c00610" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" CitationRef="c00608" SectionRef="section-205">205</CitationSubRef>
,
<CitationSubRef id="c00611" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I" Operative="true" CitationRef="c00608" SectionRef="schedule-41-part-I">Sch. 41 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2536" id="c00612" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2536">S.I. 1996/2536</Citation>
,
<CitationSubRef id="c00613" URI="http://www.legislation.gov.uk/id/uksi/1996/2536/article/2" Operative="true" CitationRef="c00612" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247351" Type="C">
<Para>
<Text>
<CitationSubRef id="c00614" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17" UpTo="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A" Type="group" StartSectionRef="section-17" EndSectionRef="section-19A">Ss. 17-19A</CitationSubRef>
amended (15.10.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00615" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00616" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3" Operative="true" CitationRef="c00615" SectionRef="section-12-3">s. 12(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00617" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
,
<CitationSubRef id="c00618" URI="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3" Operative="true" CitationRef="c00617" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247361" Type="C">
<Para>
<Text>
<CitationSubRef id="c00619" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19" SectionRef="section-19">S. 19</CitationSubRef>
excluded (20.10.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2518" id="c00620" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2518">S.I. 1995/2518</Citation>
,
<CitationSubRef id="c00621" URI="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b" Operative="true" CitationRef="c00620" SectionRef="regulation-118-b">reg. 118(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247371" Type="F">
<Para>
<Text>
<CitationSubRef id="c00622" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1/a" SectionRef="section-19-1-a">s. 19(1)(a)</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00623" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00624" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8/1/b" CitationRef="c00623" SectionRef="section-8-1-b">ss. 8(1)(b)</CitationSubRef>
,
<CitationSubRef id="c00625" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" CitationRef="c00623" SectionRef="section-205">205</CitationSubRef>
,
<CitationSubRef id="c00626" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I" Operative="true" CitationRef="c00623" SectionRef="schedule-41-part-I">Sch. 41 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2536" id="c00627" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2536">S.I. 1996/2536</Citation>
,
<CitationSubRef id="c00628" URI="http://www.legislation.gov.uk/id/uksi/1996/2536/article/2" Operative="true" CitationRef="c00627" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247381" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00629" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1" SectionRef="section-19-1">s. 19(1)</CitationSubRef>
repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00630" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00631" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8/1/b" CitationRef="c00630" SectionRef="section-8-1-b">ss. 8(1)(b)</CitationSubRef>
,
<CitationSubRef id="c00632" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" CitationRef="c00630" SectionRef="section-205">205</CitationSubRef>
,
<CitationSubRef id="c00633" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I" Operative="true" CitationRef="c00630" SectionRef="schedule-41-part-I">Sch. 41 Pt. I</CitationSubRef>
:
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2536" id="c00634" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2536">S.I. 1996/2536</Citation>
,art. 2
</Text>
</Para>
</Commentary>
<Commentary id="c11247391" Type="C">
<Para>
<Text>
<CitationSubRef id="c00635" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" SectionRef="section-19-3">S. 19(3)</CitationSubRef>
modified (26.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1928" id="c00636" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1928">S.I. 2002/1928</Citation>
,
<CitationSubRef id="c00637" URI="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/1/b/2/c" Operative="true" CitationRef="c00636" SectionRef="regulation-3-1-b-2-c">reg. 3(1)(b)(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247401" Type="C">
<Para>
<Text>
<CitationSubRef id="c00638" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" SectionRef="section-19-3">S. 19(3)</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00639" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
,
<CitationSubRef id="c00640" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" CitationRef="c00639" SectionRef="regulation-11">reg. 11</CitationSubRef>
(
<Emphasis>c</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11247411" Type="C">
<Para>
<Text>
<CitationSubRef id="c00641" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" SectionRef="section-19-3">S. 19(3)</CitationSubRef>
explained by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00642" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00643" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/4" Operative="true" CitationRef="c00642" SectionRef="section-6-4">s. 6(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247421" Type="C">
<Para>
<Text>
<CitationSubRef id="c00644" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" SectionRef="section-19-3">S. 19(3)</CitationSubRef>
amended (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00645" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c00646" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" CitationRef="c00645" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with
<CitationSubRef id="c00647" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" CitationRef="c00645" SectionRef="regulation-12">reg. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11247431" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00648" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00649" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III" Operative="true" CitationRef="c00648" SectionRef="schedule-19-part-III">Sch. 19 Pt. III</CitationSubRef>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
</Text>
</Para>
</Commentary>
<Commentary id="c11247441" Type="F">
<Para>
<Text>
Words inserted (
<Emphasis>retrospectively</Emphasis>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00650" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00651" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/4" Operative="true" CitationRef="c00650" SectionRef="section-6-4">s. 6(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247451" Type="F">
<Para>
<Text>
<CitationSubRef id="c00652" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/4/5" SectionRef="section-19-4-5">S. 19(4)(5)</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00653" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00654" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III" Operative="true" CitationRef="c00653" SectionRef="schedule-19-part-III">Sch. 19 Pt. III</CitationSubRef>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
</Text>
</Para>
</Commentary>
<Commentary id="c11247461" Type="F">
<Para>
<Text>
<CitationSubRef id="c00655" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/6" SectionRef="section-19-6">S. 19(6)</CitationSubRef>
repealed (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00656" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00657" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5" CitationRef="c00656" SectionRef="section-11-5">ss. 11(5)</CitationSubRef>
,
<CitationSubRef id="c00658" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" CitationRef="c00656" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef id="c00659" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" CitationRef="c00656" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00660" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef id="c00661" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" CitationRef="c00660" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247471" Type="F">
<Para>
<Text>
<CitationSubRef id="c00662" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A" SectionRef="section-19A">S. 19A</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00663" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c.35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00664" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/5/2/5" Operative="true" CitationRef="c00663" SectionRef="section-5-2-5">s. 5(2)(5)</CitationSubRef>
(in relation to oil used on or after 1.9.1981)
</Text>
</Para>
</Commentary>
<Commentary id="c11247481" Type="C">
<Para>
<Text>
<CitationSubRef id="c00665" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/17" UpTo="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A" Type="group" StartSectionRef="section-17" EndSectionRef="section-19A">Ss. 17-19A</CitationSubRef>
amended (15.10.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00666" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00667" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3" Operative="true" CitationRef="c00666" SectionRef="section-12-3">s. 12(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00668" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
,
<CitationSubRef id="c00669" URI="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3" Operative="true" CitationRef="c00668" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247491" Type="C">
<Para>
<Text>
<CitationSubRef id="c00670" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/1" SectionRef="section-19A-1">S. 19A(1)</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00671" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
,
<CitationSubRef id="c00672" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" CitationRef="c00671" SectionRef="regulation-11">reg. 11</CitationSubRef>
(
<Emphasis>c</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11247501" Type="C">
<Para>
<Text>
<CitationSubRef id="c00673" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/1" SectionRef="section-19A-1">S. 19A(1)</CitationSubRef>
amended (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00674" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c00675" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" CitationRef="c00674" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with
<CitationSubRef id="c00676" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" CitationRef="c00674" SectionRef="regulation-12">reg. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11247551" Type="F">
<Para>
<Text>
S. 20 substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00678" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
,
<CitationSubRef id="c00679" CitationRef="c00678" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00680" CitationRef="c00678" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/1" Operative="true" SectionRef="schedule-4-paragraph-1">Sch. 4 para. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247561" Type="C">
<Para>
<Text>
S. 20 excluded (20.10.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2518" id="c00682" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2518">S.I. 1995/2518</Citation>
,
<CitationSubRef id="c00683" CitationRef="c00682" URI="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b" Operative="true" SectionRef="regulation-118-b">reg. 118(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247571" Type="C">
<Para>
<Text>
S. 20(1) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00685" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
,
<CitationSubRef id="c00686" CitationRef="c00685" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" SectionRef="regulation-11">reg. 11</CitationSubRef>
(
<Emphasis>c</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11247581" Type="C">
<Para>
<Text>
S. 20(1) amended (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00688" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c00689" CitationRef="c00688" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with
<CitationSubRef id="c00690" CitationRef="c00688" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" SectionRef="regulation-12">reg. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11247591" Type="C">
<Para>
<Text>
S. 20(1)(a)(3)(a) modified (26.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1928" id="c00692" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1928">S.I. 2002/1928</Citation>
,
<CitationSubRef id="c00693" CitationRef="c00692" URI="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/2/d" Operative="true" SectionRef="regulation-3-2-d">reg. 3(2)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247611" Type="F">
<Para>
<Text>
S. 20(4) inserted (15.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00695" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00696" CitationRef="c00695" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/2" Operative="true" SectionRef="section-6-2">s. 6(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2751" id="c00697" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2751">S.I. 1996/2751</Citation>
,
<CitationSubRef id="c00698" CitationRef="c00697" URI="http://www.legislation.gov.uk/id/uksi/1996/2751/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247641" Type="F">
<Para>
<Text>
<CitationSubRef id="c00699" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A" SectionRef="section-20A">Ss. 20A</CitationSubRef>
,
<CitationSubRef id="c00700" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA" SectionRef="section-20AA">20AA</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00701" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
,
<CitationSubRef id="c00702" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7/2" CitationRef="c00701" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
,
<CitationSubRef id="c00703" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/2" Operative="true" CitationRef="c00701" SectionRef="schedule-4-paragraph-2">Sch. 4 para. 2</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00704" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
,
<CitationSubRef id="c00705" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/2/1" Operative="true" CitationRef="c00704" SectionRef="section-2-1">s. 2(1)</CitationSubRef>
respectively
</Text>
</Para>
</Commentary>
<Commentary id="c11247691" Type="F">
<Para>
<Text>
Ss. 20AAA, 20AAB inserted (15.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00708" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00709" CitationRef="c00708" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/3" Operative="true" SectionRef="section-6-3">s. 6(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2751" id="c00710" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2751">S.I. 1996/2751</Citation>
,
<CitationSubRef id="c00711" CitationRef="c00710" URI="http://www.legislation.gov.uk/id/uksi/1996/2751/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247801" Type="F">
<Para>
<Text>
Ss. 20AAA, 20AAB inserted (15.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00727" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00728" CitationRef="c00727" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/3" Operative="true" SectionRef="section-6-3">s. 6(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2751" id="c00729" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2751">S.I. 1996/2751</Citation>
,
<CitationSubRef id="c00730" CitationRef="c00729" URI="http://www.legislation.gov.uk/id/uksi/1996/2751/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247821" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00736" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11247831" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00737" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11247911" Type="F">
<Para>
<Text>
<CitationSubRef id="c00738" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20A" SectionRef="section-20A">Ss. 20A</CitationSubRef>
and 20AA inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00739" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
,
<CitationSubRef id="c00740" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7/2" CitationRef="c00739" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
,
<CitationSubRef id="c00741" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/2" Operative="true" CitationRef="c00739" SectionRef="schedule-4-paragraph-2">Sch. 4 para. 2</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00742" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
,
<CitationSubRef id="c00743" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/2/1" Operative="true" CitationRef="c00742" SectionRef="section-2-1">s. 2(1)</CitationSubRef>
respectively
</Text>
</Para>
</Commentary>
<Commentary id="c11247921" Type="F">
<Para>
<Text>
Words in s. 20AA(1)(a) repealed (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00745" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00746" CitationRef="c00745" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5" SectionRef="section-11-5">ss. 11(5)</CitationSubRef>
,
<CitationSubRef id="c00747" CitationRef="c00745" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef id="c00748" CitationRef="c00745" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00749" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef id="c00750" CitationRef="c00749" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247931" Type="F">
<Para>
<Text>
Words in s. 20AA(2)(a) inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00752" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00753" CitationRef="c00752" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/3/a" Operative="true" SectionRef="section-10-3-a">s. 10(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247941" Type="F">
<Para>
<Text>
S. 20AA(ga) inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00755" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00756" CitationRef="c00755" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/3/b" Operative="true" SectionRef="section-10-3-b">s. 10(3)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247951" Type="F">
<Para>
<Text>
S. 20AA(4)(a) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00758" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00759" CitationRef="c00758" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00760" CitationRef="c00758" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/54" Operative="true" SectionRef="schedule-4-part-III-paragraph-54">Sch. 4 Pt. III para. 54</CitationSubRef>
(with
<CitationSubRef id="c00761" CitationRef="c00758" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00762" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00763" CitationRef="c00762" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12390061" Type="F">
<Para>
<Text>
S. 20AB inserted (11.5.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00765" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c00766" CitationRef="c00765" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/3/1" Operative="true" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247631" Type="F">
<Para>
<Text>
Ss. 20A, 20AA inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00769" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
,
<CitationSubRef id="c00770" CitationRef="c00769" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7/2" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
,
<CitationSubRef id="c00771" CitationRef="c00769" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/2" Operative="true" SectionRef="schedule-4-paragraph-2">Sch. 4 para. 2</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00772" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
,
<CitationSubRef id="c00773" CitationRef="c00772" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/2/1" Operative="true" SectionRef="section-2-1">s. 2(1)</CitationSubRef>
respectively
</Text>
</Para>
</Commentary>
<Commentary id="c11248001" Type="C">
<Para>
<Text>
S. 21(1)(a)(2) modified (26.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1928" id="c00775" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1928">S.I. 2002/1928</Citation>
,
<CitationSubRef id="c00776" CitationRef="c00775" URI="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/1/c" Operative="true" SectionRef="regulation-3-1-c">reg. 3(1)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248011" Type="F">
<Para>
<Text>
S. 21(1)(b) repealed (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00778" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00779" CitationRef="c00778" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5" SectionRef="section-11-5">ss. 11(5)</CitationSubRef>
,
<CitationSubRef id="c00780" CitationRef="c00778" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef id="c00781" CitationRef="c00778" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00782" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef id="c00783" CitationRef="c00782" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248031" Type="F">
<Para>
<Text>
Words in s. 21(3) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00785" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00786" CitationRef="c00785" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00787" CitationRef="c00785" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/55/a" Operative="true" SectionRef="schedule-4-part-III-paragraph-55-a">Sch. 4 Pt. III para. 55(a)</CitationSubRef>
(with
<CitationSubRef id="c00788" CitationRef="c00785" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2670" id="c00789" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2670">S.I. 1994/2670</Citation>
,
<CitationSubRef id="c00790" CitationRef="c00789" URI="http://www.legislation.gov.uk/id/uksi/1994/2670/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248041" Type="F">
<Para>
<Text>
Words in s. 21(3) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00792" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00793" CitationRef="c00792" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00794" CitationRef="c00792" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/55/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-55-b">Sch. 4 Pt. III para. 55(b)</CitationSubRef>
(with s. 19(3);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00795" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00796" CitationRef="c00795" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248121" Type="F">
<Para>
<Text>
Words in s. 22(1) substituted (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00798" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00799" CitationRef="c00798" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/3/5" Operative="true" SectionRef="section-11-3-5">s. 11(3)(5)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00800" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef id="c00801" CitationRef="c00800" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248131" Type="F">
<Para>
<Text>
Words in s. 22(1) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00803" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00804" CitationRef="c00803" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00805" CitationRef="c00803" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/56/1/a/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-56-1-a-b">Sch. 4 Pt. III para. 56(1)(a)(b)</CitationSubRef>
(with
<CitationSubRef id="c00806" CitationRef="c00803" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00807" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00808" CitationRef="c00807" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248141" Type="F">
<Para>
<Text>
S. 22(1AA) inserted (24.7.2002 with application as mentioned in
<CitationSubRef id="c00810" CitationRef="c00811" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/b" SectionRef="section-5-8-b">s. 5(8)(b)</CitationSubRef>
of the amending Act)) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00811" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00812" CitationRef="c00811" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5" SectionRef="section-5">s. 5</CitationSubRef>
,
<CitationSubRef id="c00813" CitationRef="c00811" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
,
<CitationSubRef id="c00814" CitationRef="c00811" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/paragraph/5/7" SectionRef="paragraph-5-7">para.5(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248151" Type="F">
<Para>
<Text>
S. 22(1A) inserted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00816" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00817" CitationRef="c00816" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00818" CitationRef="c00816" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/56/2" Operative="true" SectionRef="schedule-4-part-III-paragraph-56-2">Sch. 4 Pt. III para. 56(2)</CitationSubRef>
(with
<CitationSubRef id="c00819" CitationRef="c00816" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00820" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00821" CitationRef="c00820" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248211" Type="C">
<Para>
<Text>
S. 23 restricted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00828" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00829" CitationRef="c00828" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c" Operative="true" SectionRef="section-12A-3-c">s. 12A(3)(c)</CitationSubRef>
(as inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00830" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00831" CitationRef="c00830" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c00832" CitationRef="c00830" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" SectionRef="schedule-6-paragraph-1-1">Sch. 6 para. 1(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00833" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c00834" CitationRef="c00833" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11248221" Type="F">
<Para>
<Text>
Words in s. 23(1) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00836" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00837" CitationRef="c00836" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00838" CitationRef="c00836" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/57/1/a" Operative="true" SectionRef="schedule-4-part-III-paragraph-57-1-a">Sch. 4 Pt. III para. 57(1)(a)</CitationSubRef>
(with
<CitationSubRef id="c00839" CitationRef="c00836" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00840" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00841" CitationRef="c00840" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248231" Type="F">
<Para>
<Text>
Words in s. 23(1) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00843" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00844" CitationRef="c00843" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00845" CitationRef="c00843" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/57/1/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-57-1-b">Sch. 4 Pt. III para. 57(1)(b)</CitationSubRef>
(with
<CitationSubRef id="c00846" CitationRef="c00843" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00847" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00848" CitationRef="c00847" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248241" Type="F">
<Para>
<Text>
S. 23(1A) inserted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00850" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00851" CitationRef="c00850" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00852" CitationRef="c00850" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/57/2" Operative="true" SectionRef="schedule-4-part-III-paragraph-57-2">Sch. 4 Pt. III para. 57(2)</CitationSubRef>
(with
<CitationSubRef id="c00853" CitationRef="c00850" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00854" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00855" CitationRef="c00854" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248251" Type="F">
<Para>
<Text>
S. 23(1B) inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00857" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00858" CitationRef="c00857" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c00859" CitationRef="c00857" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/4" Operative="true" SectionRef="schedule-6-paragraph-6-4">Sch. 6 para. 6(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00860" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c00861" CitationRef="c00860" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248261" Type="F">
<Para>
<Text>
Words in s. 23(2) substituted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00863" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00864" CitationRef="c00863" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c00865" CitationRef="c00863" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/5" Operative="true" SectionRef="schedule-6-paragraph-6-5">Sch. 6 para. 6(5)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1305" id="c00866" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1305">S.I. 1994/1305</Citation>
,
<CitationSubRef id="c00867" CitationRef="c00866" URI="http://www.legislation.gov.uk/id/uksi/1994/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248271" Type="F">
<Para>
<Text>
Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00870" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00871" CitationRef="c00870" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef id="c00872" CitationRef="c00870" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/1" Operative="true" SectionRef="schedule-3-paragraph-1">Sch. 3 para. 1</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/3056" id="c00873" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="3056">S.I. 2002/3056</Citation>
,
<CitationSubRef id="c00874" CitationRef="c00873" URI="http://www.legislation.gov.uk/id/uksi/2002/3056/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248281" Type="C">
<Para>
<Text>
S. 23A(1)(4) excluded (1.1.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/3057" id="c00876" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="3057">S.I. 2002/3057</Citation>
,
<CitationSubRef id="c00877" CitationRef="c00876" URI="http://www.legislation.gov.uk/id/uksi/2002/3057/regulation/3/1" Operative="true" SectionRef="regulation-3-1">regs. 3(1)</CitationSubRef>
,
<CitationSubRef id="c00878" CitationRef="c00876" URI="http://www.legislation.gov.uk/id/uksi/2002/3057/regulation/6/3" SectionRef="regulation-6-3">6(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11248301" Type="F">
<Para>
<Text>
Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00881" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00882" CitationRef="c00881" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef id="c00883" CitationRef="c00881" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/1" Operative="true" SectionRef="schedule-3-paragraph-1">Sch. 3 para. 1</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/3056" id="c00884" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="3056">S.I. 2002/3056</Citation>
,
<CitationSubRef id="c00885" CitationRef="c00884" URI="http://www.legislation.gov.uk/id/uksi/2002/3056/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249131" Type="C">
<Para>
<Text>
S. 24 restricted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00887" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00888" CitationRef="c00887" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c" Operative="true" SectionRef="section-12A-3-c">s. 12A(3)(c)</CitationSubRef>
(as inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00889" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00890" CitationRef="c00889" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c00891" CitationRef="c00889" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" SectionRef="schedule-6-paragraph-1-1">Sch. 6 para. 1(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00892" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c00893" CitationRef="c00892" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11249141" Type="F">
<Para>
<Text>
Words inserted by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c00894" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c00895" CitationRef="c00894" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/3" Operative="true" SectionRef="section-4-3">s. 4(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249151" Type="F">
<Para>
<Text>
Words in s. 24(1) inserted (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00897" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00898" CitationRef="c00897" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/7" Operative="true" SectionRef="section-7-7">s. 7(7)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00899" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef id="c00900" CitationRef="c00899" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249161" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/16" id="c00901" Year="1987" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="Finance Act 1987">Finance Act 1987 (c. 16, SIF 40:1)</Citation>
,
<CitationSubRef id="c00902" CitationRef="c00901" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/section/1/2/4" Operative="true" SectionRef="section-1-2-4">s. 1(2)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249171" Type="F">
<Para>
<Text>
Words in s. 24(1) inserted (1.10.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00904" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00905" CitationRef="c00904" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/5/a/6" Operative="true" SectionRef="section-5-5-a-6">s. 5(5)(a)(6)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00906" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
,
<CitationSubRef id="c00907" CitationRef="c00906" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249181" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00908" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00909" CitationRef="c00908" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/1/2" Operative="true" SectionRef="section-6-1-2">s. 6(1)(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249191" Type="F">
<Para>
<Text>
Words in s. 24(1) repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00911" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00912" CitationRef="c00911" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8" SectionRef="section-8">ss. 8</CitationSubRef>
,
<CitationSubRef id="c00913" CitationRef="c00911" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" SectionRef="section-205">205</CitationSubRef>
,
<CitationSubRef id="c00914" CitationRef="c00911" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I" Operative="true" SectionRef="schedule-41-part-I">Sch. 41 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2536" id="c00915" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2536">S.I. 1996/2536</Citation>
,
<CitationSubRef id="c00916" CitationRef="c00915" URI="http://www.legislation.gov.uk/id/uksi/1996/2536/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249201" Type="F">
<Para>
<Text>
Words in s. 24(1) substituted (29.4.1996) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00918" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00919" CitationRef="c00918" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/7/2" Operative="true" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249211" Type="F">
<Para>
<Text>
S. 24(1) inserted (5.11.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00921" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c00922" CitationRef="c00921" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/3/2" Operative="true" SectionRef="section-3-2">s. 3(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249221" Type="F">
<Para>
<Text>
Words in s. 24(2) inserted (1.10.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00924" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00925" CitationRef="c00924" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/5/b/6" Operative="true" SectionRef="section-5-5-b-6">s. 5(5)(b)(6)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00926" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
,
<CitationSubRef id="c00927" CitationRef="c00926" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249231" Type="F">
<Para>
<Text>
Words in s. 24(2) substituted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00929" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00930" CitationRef="c00929" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef id="c00931" CitationRef="c00929" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/8" Operative="true" SectionRef="schedule-3-paragraph-8">Sch. 3 para. 8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249241" Type="F">
<Para>
<Text>
Words in s. 24(4) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00933" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00934" CitationRef="c00933" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00935" CitationRef="c00933" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/58/a" Operative="true" SectionRef="schedule-4-part-III-paragraph-58-a">Sch. 4 Pt. III para. 58(a)</CitationSubRef>
(with
<CitationSubRef id="c00936" CitationRef="c00933" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00937" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00938" CitationRef="c00937" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249251" Type="F">
<Para>
<Text>
Words in s. 24(4) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00940" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00941" CitationRef="c00940" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00942" CitationRef="c00940" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/58/b" Operative="true" SectionRef="schedule-4-part-III-paragraph-58-b">Sch. 4 Pt. III para. 58(b)</CitationSubRef>
(with
<CitationSubRef id="c00943" CitationRef="c00940" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00944" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00945" CitationRef="c00944" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249261" Type="F">
<Para>
<Text>
Ss. 4A, 4B inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00948" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00949" CitationRef="c00948" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c00950" CitationRef="c00948" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/6" SectionRef="schedule-6-paragraph-6-6">Sch. 6 paras. 6(6)</CitationSubRef>
,
<CitationSubRef id="c00951" CitationRef="c00948" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/7" Operative="true" SectionRef="schedule-6-paragraph-7">7</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00952" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c00953" CitationRef="c00952" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249271" Type="F">
<Para>
<Text>
S. 24(4C)(4D) inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00955" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00956" CitationRef="c00955" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/4" Operative="true" SectionRef="section-10-4">s. 10(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249281" Type="F">
<Para>
<Text>
S. 24AA inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00958" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00959" CitationRef="c00958" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef id="c00960" CitationRef="c00958" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/3" Operative="true" SectionRef="schedule-3-paragraph-3">Sch. 3 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11249291" Type="F">
<Para>
<Text>
S. 24A inserted (29.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00962" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00963" CitationRef="c00962" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/7/1" Operative="true" SectionRef="section-7-1">s. 7(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250881" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c00964" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c00965" CitationRef="c00964" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/4" Operative="true" SectionRef="section-4-4">s. 4(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250891" Type="F">
<Para>
<Text>
S. 27(1): Definition of “bioblend” inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00967" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00968" CitationRef="c00967" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5" SectionRef="section-5">s. 5</CitationSubRef>
,
<CitationSubRef id="c00969" CitationRef="c00967" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/6" Operative="true" SectionRef="schedule-2-paragraph-6">Sch. 2 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250901" Type="F">
<Para>
<Text>
S. 27(1): Definition of “biodiesel” inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00971" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00972" CitationRef="c00971" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5" SectionRef="section-5">s. 5</CitationSubRef>
,
<CitationSubRef id="c00973" CitationRef="c00971" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/6" Operative="true" SectionRef="schedule-2-paragraph-6">Sch. 2 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250911" Type="F">
<Para>
<Text>
S. 27(1): Definition of “controlled oil” inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00975" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00976" CitationRef="c00975" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef id="c00977" CitationRef="c00975" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/4/2" Operative="true" SectionRef="schedule-3-paragraph-4-2">Sch. 3 para. 4(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250921" Type="F">
<Para>
<Text>
S. 27(1): definition of “gas oil” inserted (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00979" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00980" CitationRef="c00979" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/8/a" Operative="true" SectionRef="section-7-8-a">s. 7(8)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00981" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef id="c00982" CitationRef="c00981" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250931" Type="F">
<Para>
<Text>
Definition of “higher octane unleaded petrol” in s. 27(1) repealed (
<Emphasis>retrospective</Emphasis>
to 7.3.2001 at 6pm) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00983" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c00984" CitationRef="c00983" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/5" SectionRef="section-2-5">ss. 2(5)</CitationSubRef>
,
<CitationSubRef id="c00985" CitationRef="c00983" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110" SectionRef="section-110">110</CitationSubRef>
,
<CitationSubRef id="c00986" CitationRef="c00983" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/1/1" Operative="true" SectionRef="schedule-33-part-1-1">Sch. 33 Pt. 1(1)</CitationSubRef>
Note
</Text>
</Para>
</Commentary>
<Commentary id="c11250941" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00987" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11250951" Type="F">
<Para>
<Text>
S. 27(1): definitions of “petrol substitute” and “power methylated spirits” repealed (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00989" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00990" CitationRef="c00989" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5" SectionRef="section-11-5">ss. 11(5)</CitationSubRef>
,
<CitationSubRef id="c00991" CitationRef="c00989" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef id="c00992" CitationRef="c00989" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00993" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef id="c00994" CitationRef="c00993" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250971" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c00995" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) Sch. 6 para. 10(
<Emphasis>a</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11250981" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/43" id="c00996" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Magistrates' Courts Act 1980">Magistrates' Courts Act 1980 (c. 43, SIF 82)</Citation>
,
<CitationSubRef id="c00997" CitationRef="c00996" URI="http://www.legislation.gov.uk/id/ukpga/1980/43/section/154" SectionRef="section-154">s. 154</CitationSubRef>
,
<CitationSubRef id="c00998" CitationRef="c00996" URI="http://www.legislation.gov.uk/id/ukpga/1980/43/schedule/7/paragraph/181" Operative="true" SectionRef="schedule-7-paragraph-181">Sch. 7 para. 181</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250991" Type="F">
<Para>
<Text>
Words in s. 27(1) substituted (1.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/40" id="c01000" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="40">1995 c. 40</Citation>
,
<CitationSubRef id="c01001" CitationRef="c01000" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5" SectionRef="section-5">ss. 5</CitationSubRef>
,
<CitationSubRef id="c01002" CitationRef="c01000" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2" SectionRef="section-7-2">7(2)</CitationSubRef>
,
<CitationSubRef id="c01003" CitationRef="c01000" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/21" Operative="true" SectionRef="schedule-4-paragraph-21">Sch. 4 para. 21</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251001" Type="F">
<Para>
<Text>
In the definition of “the prescribed sum” paragraph (c) inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c01004" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) Sch. 6 para. 10(
<Emphasis>b</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11251011" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01006" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c01007" CitationRef="c01006" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef id="c01008" CitationRef="c01006" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/9" Operative="true" SectionRef="schedule-3-paragraph-9">Sch. 3 para. 9</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251021" Type="F">
<Para>
<Text>
Word inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/16" id="c01009" Year="1987" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="Finance Act 1987">Finance Act 1987 (c. 16, SIF 40:1)</Citation>
,
<CitationSubRef id="c01010" CitationRef="c01009" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/section/1/3/4" Operative="true" SectionRef="section-1-3-4">s. 1(3)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251031" Type="F">
<Para>
<Text>
S. 27(1): words in defintion of “rebate” substituted (11.5.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c01012" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c01013" CitationRef="c01012" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/3/3" Operative="true" SectionRef="section-3-3">s. 3(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251041" Type="F">
<Para>
<Text>
Definition substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c01014" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c01015" CitationRef="c01014" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/5/3" Operative="true" SectionRef="section-5-3">s. 5(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251051" Type="F">
<Para>
<Text>
Word in s. 27(1) repealed (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01017" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01018" CitationRef="c01017" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113" SectionRef="section-113">s. 113</CitationSubRef>
,
<CitationSubRef id="c01019" CitationRef="c01017" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/I" Operative="true" SectionRef="schedule-18-part-I">Sch. 18 Pt. I</CitationSubRef>
Note;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c01020" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef id="c01021" CitationRef="c01020" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251061" Type="F">
<Para>
<Text>
Words in s. 27(1) substituted (1.7.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01023" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c01024" CitationRef="c01023" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/8/1/3" Operative="true" SectionRef="section-8-1-3">s. 8(1)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251071" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01026" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01027" CitationRef="c01026" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/8/b" Operative="true" SectionRef="section-7-8-b">s. 7(8)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c01028" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef id="c01029" CitationRef="c01028" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251081" Type="F">
<Para>
<Text>
Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol” in s. 27(1) inserted (1.10.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c01030" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c01031" CitationRef="c01030" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/5/5" Operative="true" SectionRef="section-5-5">s. 5(5)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/2674" id="c01032" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="2674">S.I. 2000/2674</Citation>
,
<CitationSubRef id="c01033" CitationRef="c01032" URI="http://www.legislation.gov.uk/id/uksi/2000/2674/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251101" Type="F">
<Para>
<Text>
S. 27(1A) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c01035" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c01036" CitationRef="c01035" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251111" Type="F">
<Para>
<Text>
Word inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c01037" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
,
<CitationSubRef id="c01038" CitationRef="c01037" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c01039" CitationRef="c01037" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/3" Operative="true" SectionRef="schedule-4-paragraph-3">Sch. 4 para.3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251121" Type="F">
<Para>
<Text>
S. 27(3) Table: Words “registered excise dealer and shipper” inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01041" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c01042" CitationRef="c01041" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef id="c01043" CitationRef="c01041" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/4/3" Operative="true" SectionRef="schedule-3-paragraph-4-3">Sch. 3 para. 4(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251131" Type="F">
<Para>
<Text>
Words in s. 27(3) Table inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01045" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c01046" CitationRef="c01045" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c01047" CitationRef="c01045" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/7" Operative="true" SectionRef="schedule-6-paragraph-6-7">Sch. 6 para. 6(7)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c01048" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c01049" CitationRef="c01048" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251141" Type="F">
<Para>
<Text>
S. 27(3) Table: Words “revenue trader” inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01051" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c01052" CitationRef="c01051" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef id="c01053" CitationRef="c01051" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/4/3" Operative="true" SectionRef="schedule-3-paragraph-4-3">Sch. 3 para. 4(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251151" Type="F">
<Para>
<Text>
Words in s. 27(3) repealed (1.5.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01055" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c01056" CitationRef="c01055" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162" SectionRef="section-162">s. 162</CitationSubRef>
,
<CitationSubRef id="c01057" CitationRef="c01055" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/I" Operative="true" SectionRef="schedule-29-part-I">Sch. 29 Pt. I</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251161" Type="C">
<Para>
<Text>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.</Text>
</Para>
</Commentary>
<Commentary id="c11251181" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1971/12" id="c01058" Year="1971" Class="UnitedKingdomPublicGeneralAct" Number="12">1971 c. 12</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11251191" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/45" id="c01059" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="45">1975 c. 45</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11251211" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/uksi/1977/1866" id="c01060" Class="UnitedKingdomStatutoryInstrument" Year="1977" Number="1866">S.I. 1977/1866</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c11251221" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1978/30" id="c01061" Year="1978" Class="UnitedKingdomPublicGeneralAct" Number="30">1978 c. 30</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="key-5aee8146c5085a898b2f6627c532fc92" Type="F">
<Para>
<Text>
S. 20AAB(1) substituted for s. 20AAB(1)(2) (with effect in accordance with s. 9(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cpzj3ccg2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cpzj3ccg2-00009" CitationRef="cpzj3ccg2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/9/2/a" SectionRef="section-9-2-a" Operative="true">s. 9(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0113839d45090ed19c961da138643417" Type="F">
<Para>
<Text>
Words in s. 20AAB(3) repealed (with effect in accordance with s. 9(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cpzj3ccg2-00017" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cpzj3ccg2-00018" CitationRef="cpzj3ccg2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/9/2/b" SectionRef="section-9-2-b">s. 9(2)(b)</CitationSubRef>
,
<CitationSubRef id="cpzj3ccg2-00019" CitationRef="cpzj3ccg2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/1/1" SectionRef="schedule-42-part-1-1" Operative="true">Sch. 42 Pt. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-18174a5773b3987f3ebb62d94f6574d8" Type="F">
<Para>
<Text>
S. 2A(1C) inserted (22.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cpzjb74m2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cpzjb74m2-00008" CitationRef="cpzjb74m2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/8" SectionRef="section-8" Operative="true">s. 8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7703bed3b461b736e5c21d3c608f3797" Type="F">
<Para>
<Text>
S. 6A(2)(b) substituted (with effect in accordance with s. 12(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cpzjewfp2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef CitationRef="cpzjewfp2-00008" id="cpzjewfp2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/12/1" SectionRef="section-12-1" Operative="true">s. 12(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0e2f8e3b36c0cbaca6f2efd4c5928d9b" Type="F">
<Para>
<Text>
S. 23C inserted (22.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq27y83p2-00025" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq27y83p2-00026" CitationRef="cq27y83p2-00025" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/13" SectionRef="section-13" Operative="true">s. 13</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e4fef6e747a62ac691088d211d7acc65" Type="F">
<Para>
<Text>
S. 20AAA substituted (with effect in accordance with s. 9(4)(5) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq282l352-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq282l352-00009" CitationRef="cq282l352-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/9/1" SectionRef="section-9-1" Operative="true">s. 9(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-35da957ce6bbd533d306cc24f6d664db" Type="F">
<Para>
<Text>
Word in s. 6AA(2) repealed (with effect in accordance with s. 11(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq28bltf2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef CitationRef="cq28bltf2-00007" id="cq28bltf2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/1/1" SectionRef="schedule-42-part-1-1" Operative="true">Sch. 42 Pt. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-edd41d4c6eafe0c9b99a07e6b5862955" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-15-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" id="cq28i6wi2-00246">S. 15(1)</CitationSubRef>
modified (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004" id="cq28i6wi2-00247">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
,
<CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" CitationRef="cq28i6wi2-00247" id="cq28i6wi2-00248">regs. 1(1)</CitationSubRef>
,
<CitationSubRef SectionRef="regulation-3-1-a" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/a" CitationRef="cq28i6wi2-00247" Operative="true" id="cq28i6wi2-00249">3(1)(a)</CitationSubRef>
,
<CitationSubRef SectionRef="regulation-3-3" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/3" CitationRef="cq28i6wi2-00247" id="cq28i6wi2-00250">(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0d06fd33d928a2d85420e5082058ea4c" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-19-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" id="cq28i6wi2-00256">S. 19(3)</CitationSubRef>
modified (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004" id="cq28i6wi2-00257">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
,
<CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" CitationRef="cq28i6wi2-00257" id="cq28i6wi2-00258">regs. 1(1)</CitationSubRef>
,
<CitationSubRef SectionRef="regulation-3-1-b" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/b" CitationRef="cq28i6wi2-00257" Operative="true" id="cq28i6wi2-00259">3(1)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-13618f169853a8ec162c7131fa924255" Type="C">
<Para>
<Text>
S. 20AA(1)(a) modified (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="cq28i6wi2-00267" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
,
<CitationSubRef id="cq28i6wi2-00268" CitationRef="cq28i6wi2-00267" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cq28i6wi2-00269" CitationRef="cq28i6wi2-00267" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/c" SectionRef="regulation-3-1-c" Operative="true">3(1)(c)</CitationSubRef>
,
<CitationSubRef id="cq28i6wi2-00270" CitationRef="cq28i6wi2-00267" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/3" SectionRef="regulation-3-3">(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5b965658981934681bdf4ba9cab5e140" Type="C">
<Para>
<Text>
S. 21(2) modified (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="cq28i6wi2-00277" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
,
<CitationSubRef id="cq28i6wi2-00278" CitationRef="cq28i6wi2-00277" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cq28i6wi2-00279" CitationRef="cq28i6wi2-00277" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/d" SectionRef="regulation-3-1-d" Operative="true">3(1)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-36190453a289a0b9182bcb25859dcbe7" Type="C">
<Para>
<Text>
S. 3 modified (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="cq28i6wi2-00322" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
,
<CitationSubRef id="cq28i6wi2-00323" CitationRef="cq28i6wi2-00322" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cq28i6wi2-00324" CitationRef="cq28i6wi2-00322" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/a" SectionRef="regulation-3-2-a" Operative="true">3(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e6fe3c3d66966e4bd96f34909bd31979" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-15-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/15/1" id="cq28i6wi2-00330">S. 15(1)</CitationSubRef>
modified (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004" id="cq28i6wi2-00331">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
,
<CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" CitationRef="cq28i6wi2-00331" id="cq28i6wi2-00332">regs. 1(1)</CitationSubRef>
,
<CitationSubRef SectionRef="regulation-3-2-b" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/b" CitationRef="cq28i6wi2-00331" Operative="true" id="cq28i6wi2-00333">3(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-eb8b411798ec541f52022538094b403c" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-19-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" id="cq28i6wi2-00339">S. 19(3)</CitationSubRef>
modified (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004" id="cq28i6wi2-00340">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
,
<CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" CitationRef="cq28i6wi2-00340" id="cq28i6wi2-00341">regs. 1(1)</CitationSubRef>
,
<CitationSubRef SectionRef="regulation-3-2-c" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/c" CitationRef="cq28i6wi2-00340" Operative="true" id="cq28i6wi2-00342">3(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e960adc2a94020f371f9f2deb1741a98" Type="C">
<Para>
<Text>
S. 20(1)(a)(3)(a) modified (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="cq28i6wi2-00349" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
,
<CitationSubRef id="cq28i6wi2-00350" CitationRef="cq28i6wi2-00349" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cq28i6wi2-00351" CitationRef="cq28i6wi2-00349" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/d" SectionRef="regulation-3-2-d" Operative="true">3(2)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-abd0e25ad05499017ed300c95cfb5102" Type="F">
<Para>
<Text>
S. 6(1A)(aa) inserted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2acqv82-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq2acqv82-00017" CitationRef="cq2acqv82-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/5/a" SectionRef="section-7-5-a" Operative="true">s. 7(5)(a)</CitationSubRef>
<CitationSubRef id="cq2acqv82-00018" CitationRef="cq2acqv82-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-64ae3665137d79205ed8853de3101f09" Type="F">
<Para>
<Text>
S. 6(1A)(ca) inserted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2acqv82-00025" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq2acqv82-00026" CitationRef="cq2acqv82-00025" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/5/c" SectionRef="section-7-5-c" Operative="true">s. 7(5)(c)</CitationSubRef>
<CitationSubRef id="cq2acqv82-00027" CitationRef="cq2acqv82-00025" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5dd7155ca9d82626587dc86904569332" Type="F">
<Para>
<Text>
Words in s. 6(1A)(b) inserted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2acqv82-00043" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq2acqv82-00044" CitationRef="cq2acqv82-00043" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/5/b" SectionRef="section-7-5-b" Operative="true">s. 7(5)(b)</CitationSubRef>
<CitationSubRef id="cq2acqv82-00045" CitationRef="cq2acqv82-00043" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-adb2d26de2718eadebd7e241cebea71b" Type="F">
<Para>
<Text>
Words in s. 6(1A)(d) inserted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2acqv82-00070" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq2acqv82-00071" CitationRef="cq2acqv82-00070" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/5/d" SectionRef="section-7-5-d" Operative="true">s. 7(5)(d)</CitationSubRef>
<CitationSubRef id="cq2acqv82-00072" CitationRef="cq2acqv82-00070" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-388e322bb1db201c4746d3885ccdeefb" Type="F">
<Para>
<Text>
S. 1(3A)-(3C) substituted for s. 1(3A)(3B) (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2cie3t2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq2cie3t2-00009" CitationRef="cq2cie3t2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/1" SectionRef="section-7-1" Operative="true">s. 7(1)</CitationSubRef>
<CitationSubRef id="cq2cie3t2-00010" CitationRef="cq2cie3t2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1ad0bce851f31cd7554b051baf892ae6" Type="F">
<Para>
<Text>
S. 1(6)(7) substituted for s. 1(6) (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2cie3t2-00019" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq2cie3t2-00020" CitationRef="cq2cie3t2-00019" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/2" SectionRef="section-7-2" Operative="true">s. 7(2)</CitationSubRef>
<CitationSubRef id="cq2cie3t2-00021" CitationRef="cq2cie3t2-00019" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8b40ae0c2237015472df17fdeadf5557" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2cie3t2-00028" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq2cie3t2-00029" CitationRef="cq2cie3t2-00028" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/3" SectionRef="section-7-3" Operative="true">s. 7(3)</CitationSubRef>
<CitationSubRef id="cq2cie3t2-00030" CitationRef="cq2cie3t2-00028" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6be783ea51cfed83c652a5ee72e362cc" Type="F">
<Para>
<Text>
S. 5(2) added (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2csb1o2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq2csb1o2-00008" CitationRef="cq2csb1o2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/1" SectionRef="section-6-1" Operative="true">s. 6(1)</CitationSubRef>
<CitationSubRef id="cq2csb1o2-00009" CitationRef="cq2csb1o2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/4" SectionRef="section-6-4">(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b275e5c27e1cbdb84909e79fd540115f" Type="F">
<Para>
<Text>
S. 5 renumbered as s. 5(1) (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq2csb1o2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq2csb1o2-00017" CitationRef="cq2csb1o2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/1" SectionRef="section-6-1" Operative="true">s. 6(1)</CitationSubRef>
<CitationSubRef id="cq2csb1o2-00018" CitationRef="cq2csb1o2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/4" SectionRef="section-6-4">(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-325c1ccaf3adf0ca8e783e7c34593ec7" Type="F">
<Para>
<Text>
Words in s. 13A(1) inserted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3uoq2d2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3uoq2d2-00017" CitationRef="cq3uoq2d2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/7" SectionRef="section-7-7" Operative="true">s. 7(7)</CitationSubRef>
<CitationSubRef id="cq3uoq2d2-00018" CitationRef="cq3uoq2d2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cf3373a85ac4e59f628a296c70fe2c51" Type="F">
<Para>
<Text>
Words in s. 27 inserted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3v05x62-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3v05x62-00008" CitationRef="cq3v05x62-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/8/a" SectionRef="section-7-8-a" Operative="true">s. 7(8)(a)</CitationSubRef>
<CitationSubRef id="cq3v05x62-00009" CitationRef="cq3v05x62-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-399c49be14bc64ac5c93dbb48a2c05ef" Type="F">
<Para>
<Text>
Words in s. 27 substituted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3v05x62-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3v05x62-00017" CitationRef="cq3v05x62-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/8/b" SectionRef="section-7-8-b" Operative="true">s. 7(8)(b)</CitationSubRef>
<CitationSubRef id="cq3v05x62-00018" CitationRef="cq3v05x62-00016" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-abd7e1975e72e927edd8e92e48420aab" Type="F">
<Para>
<Text>
S. 2A(1) substituted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3vee902-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3vee902-00009" CitationRef="cq3vee902-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/4" SectionRef="section-7-4" Operative="true">s. 7(4)</CitationSubRef>
<CitationSubRef id="cq3vee902-00010" CitationRef="cq3vee902-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e5cb4cb49194a519fa19c0d6af0b73bf" Type="F">
<Para>
<Text>
S. 8(3) substituted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3vl1ch2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef CitationRef="cq3vl1ch2-00008" id="cq3vl1ch2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/2" SectionRef="section-6-2" Operative="true">s. 6(2)</CitationSubRef>
<CitationSubRef CitationRef="cq3vl1ch2-00008" id="cq3vl1ch2-00010" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/4" SectionRef="section-6-4">(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8dc48c63536781bca1323de963430f40" Type="F">
<Para>
<Text>
Words in s. 13AA(6) inserted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3vxupo2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3vxupo2-00008" CitationRef="cq3vxupo2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/6" SectionRef="section-7-6" Operative="true">s. 7(6)</CitationSubRef>
<CitationSubRef id="cq3vxupo2-00009" CitationRef="cq3vxupo2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-75886bd6c324082f1b688d5ad8b26c6e" Type="F">
<Para>
<Text>
S. 21(2A) inserted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3w7e242-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3w7e242-00008" CitationRef="cq3w7e242-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/3" SectionRef="section-6-3" Operative="true">s. 6(3)</CitationSubRef>
<CitationSubRef id="cq3w7e242-00009" CitationRef="cq3w7e242-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/6/4" SectionRef="section-6-4">(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9592a68301ce53f3e87283fd39e9290a" Type="F">
<Para>
<Text>
Ss. 6AD-6AF inserted (1.1.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3wf88o2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef CitationRef="cq3wf88o2-00016" id="cq3wf88o2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/3" SectionRef="section-10-3" Operative="true">s. 10(3)</CitationSubRef>
<CitationSubRef CitationRef="cq3wf88o2-00016" id="cq3wf88o2-00018" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
(with
<CitationSubRef CitationRef="cq3wf88o2-00016" id="cq3wf88o2-00019" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/11" SectionRef="section-10-11">s. 10(11)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-0ebaded4329c0d1c9de4f5d235c0d40c" Type="F">
<Para>
<Text>
<CitationSubRef id="cq3wkkml2-00006" SectionRef="section-2AB" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2AB">S. 2AB</CitationSubRef>
inserted (1.1.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3wkkml2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3wkkml2-00008" CitationRef="cq3wkkml2-00007" SectionRef="section-10-1" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/1" Operative="true">s. 10(1)</CitationSubRef>
<CitationSubRef id="cq3wkkml2-00009" CitationRef="cq3wkkml2-00007" SectionRef="section-10-10" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae" Type="F">
<Para>
<Text>
S. 22(1AB) inserted (1.1.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3wnb722-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3wnb722-00008" CitationRef="cq3wnb722-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/8/a" SectionRef="section-10-8-a" Operative="true">s. 10(8)(a)</CitationSubRef>
<CitationSubRef id="cq3wnb722-00009" CitationRef="cq3wnb722-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5ca3573b67fba1860506b0365c496443" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cq3wnb722-00015" SectionRef="section-22-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1A">s. 22(1A)</CitationSubRef>
substituted (1.1.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3wnb722-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3wnb722-00017" CitationRef="cq3wnb722-00016" SectionRef="section-10-8-b" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/8/b" Operative="true">s. 10(8)(b)</CitationSubRef>
<CitationSubRef id="cq3wnb722-00018" CitationRef="cq3wnb722-00016" SectionRef="section-10-10" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5fa962ced9ff8a00ac318e2053730835" Type="F">
<Para>
<Text>
<CitationSubRef id="cq3wzmbm2-00006" SectionRef="section-2A-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/2A/1B">S. 2A(1B)</CitationSubRef>
inserted (1.1.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3wzmbm2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3wzmbm2-00008" CitationRef="cq3wzmbm2-00007" SectionRef="section-10-2" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/2" Operative="true">s. 10(2)</CitationSubRef>
<CitationSubRef id="cq3wzmbm2-00009" CitationRef="cq3wzmbm2-00007" SectionRef="section-10-10" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e535982e1eda4ccdc52c7885d0fcbc06" Type="F">
<Para>
<Text>
Words in s. 6A(1) substituted (1.1.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3x1ni42-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef CitationRef="cq3x1ni42-00007" id="cq3x1ni42-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/4" SectionRef="section-10-4" Operative="true">s. 10(4)</CitationSubRef>
<CitationSubRef CitationRef="cq3x1ni42-00007" id="cq3x1ni42-00009" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9634b03a7c5f4214258ecf7eb72d27f7" Type="F">
<Para>
<Text>
S. 6AA(2)(c) added (1.1.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3xjvkc2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef CitationRef="cq3xjvkc2-00007" id="cq3xjvkc2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/11/1" SectionRef="section-11-1" Operative="true">s. 11(1)</CitationSubRef>
<CitationSubRef CitationRef="cq3xjvkc2-00007" id="cq3xjvkc2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/11/2" SectionRef="section-11-2">(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8d30dd94f265aa304c7c451dd1779e29" Type="F">
<Para>
<Text>
S. 13AA(7) added (1.1.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3y2hi82-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3y2hi82-00008" CitationRef="cq3y2hi82-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/6" SectionRef="section-10-6" Operative="true">s. 10(6)</CitationSubRef>
<CitationSubRef id="cq3y2hi82-00009" CitationRef="cq3y2hi82-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3e2d7a68077f39ffe7e767c314c74bef" Type="F">
<Para>
<Text>
S. 14(1A) inserted (1.1.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3y4j6k2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3y4j6k2-00008" CitationRef="cq3y4j6k2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/7" SectionRef="section-10-7" Operative="true">s. 10(7)</CitationSubRef>
<CitationSubRef id="cq3y4j6k2-00009" CitationRef="cq3y4j6k2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1178275bcd0e813e90ae9bb00f8bf487" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (1.1.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3y67gk2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cq3y67gk2-00008" CitationRef="cq3y67gk2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/9" SectionRef="section-10-9" Operative="true">s. 10(9)</CitationSubRef>
<CitationSubRef id="cq3y67gk2-00009" CitationRef="cq3y67gk2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9143c5b502fe10a27029895baab245a3" Type="F">
<Para>
<Text>
Words in s. 6(3) substituted (7.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq3yryq92-00061" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq3yryq92-00062" CitationRef="cq3yryq92-00061" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/4/3" SectionRef="section-4-3" Operative="true">s. 4(3)</CitationSubRef>
<CitationSubRef id="cq3yryq92-00063" CitationRef="cq3yryq92-00061" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/4/12" SectionRef="section-4-12">(12)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5e226c2ae095d2cdfb2524ffb3c830f8" Type="F">
<Para>
<Text>
Words in s. 13AA(1) substituted (7.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq419uu12-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq419uu12-00008" CitationRef="cq419uu12-00007" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/4/8" SectionRef="section-4-8" Operative="true">s. 4(8)</CitationSubRef>
<CitationSubRef id="cq419uu12-00009" CitationRef="cq419uu12-00007" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/4/12" SectionRef="section-4-12">(12)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-eaa9cadf79ba0e9d923d762970998e3c" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq41z88i2-00006" SectionRef="section-6AD-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AD/3">s. 6AD(3)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq41z88i2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq41z88i2-00008" CitationRef="cq41z88i2-00007" SectionRef="section-5-4" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/4" Operative="true">s. 5(4)</CitationSubRef>
<CitationSubRef id="cq41z88i2-00009" CitationRef="cq41z88i2-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cb52ec498fea563460b0c014aa6de234" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq54ffwu2-00006" SectionRef="section-6-1A-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/a">s. 6(1A)(a)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq54ffwu2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq54ffwu2-00008" CitationRef="cq54ffwu2-00007" SectionRef="section-5-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/a" Operative="true">s. 5(2)(a)</CitationSubRef>
<CitationSubRef id="cq54ffwu2-00009" CitationRef="cq54ffwu2-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-485e25a174186f51b88a4d5ee3cf5dbb" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq54ffwu2-00015" SectionRef="section-6-1A-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/b">s. 6(1A)(b)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq54ffwu2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq54ffwu2-00017" CitationRef="cq54ffwu2-00016" SectionRef="section-5-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/c" Operative="true">s. 5(2)(c)</CitationSubRef>
<CitationSubRef id="cq54ffwu2-00018" CitationRef="cq54ffwu2-00016" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-54e676f5dad0c76f9fecf62a8b9c21f7" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq54ffwu2-00024" SectionRef="section-6-1A-c" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/c">s. 6(1A)(c)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq54ffwu2-00025" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq54ffwu2-00026" CitationRef="cq54ffwu2-00025" SectionRef="section-5-2-d" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/d" Operative="true">s. 5(2)(d)</CitationSubRef>
<CitationSubRef id="cq54ffwu2-00027" CitationRef="cq54ffwu2-00025" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c34cf21bcdf8e033877a1cedd504ede2" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq54ffwu2-00033" SectionRef="section-6-1A-d" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/d">s. 6(1A)(d)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq54ffwu2-00034" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq54ffwu2-00035" CitationRef="cq54ffwu2-00034" SectionRef="section-5-2-f" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/f" Operative="true">s. 5(2)(f)</CitationSubRef>
<CitationSubRef id="cq54ffwu2-00036" CitationRef="cq54ffwu2-00034" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ceb8571e8f3866f62715f7400fda0922" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq54ffwu2-00042" SectionRef="section-6-1A-aa" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/aa">s. 6(1A)(aa)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq54ffwu2-00043" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq54ffwu2-00044" CitationRef="cq54ffwu2-00043" SectionRef="section-5-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/b" Operative="true">s. 5(2)(b)</CitationSubRef>
<CitationSubRef id="cq54ffwu2-00045" CitationRef="cq54ffwu2-00043" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a8f9eece8ac33b589763e56bdb5a36d4" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq54ffwu2-00051" SectionRef="section-6-1A-ca" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/ca">s. 6(1A)(ca)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq54ffwu2-00052" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq54ffwu2-00053" CitationRef="cq54ffwu2-00052" SectionRef="section-5-2-e" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/e" Operative="true">s. 5(2)(e)</CitationSubRef>
<CitationSubRef id="cq54ffwu2-00054" CitationRef="cq54ffwu2-00052" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-403a287ddf1925bef04ab7fdab5ad697" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq563wui2-00006" SectionRef="section-6AA-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AA/3">s. 6AA(3)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq563wui2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq563wui2-00008" CitationRef="cq563wui2-00007" SectionRef="section-5-3" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/3" Operative="true">s. 5(3)</CitationSubRef>
<CitationSubRef id="cq563wui2-00009" CitationRef="cq563wui2-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1ac6b19d5965ef374d283f56339c8e56" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq568ik52-00006" SectionRef="section-8-3-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/3/a">s. 8(3)(a)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq568ik52-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq568ik52-00008" CitationRef="cq568ik52-00007" SectionRef="section-5-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/5/a" Operative="true">s. 5(5)(a)</CitationSubRef>
<CitationSubRef id="cq568ik52-00009" CitationRef="cq568ik52-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-84741bc38e9dfadcc794594c3b1d85e6" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq568ik52-00015" SectionRef="section-8-3-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/8/3/b">s. 8(3)(b)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq568ik52-00016" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq568ik52-00017" CitationRef="cq568ik52-00016" SectionRef="section-5-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/5/b" Operative="true">s. 5(5)(b)</CitationSubRef>
<CitationSubRef id="cq568ik52-00018" CitationRef="cq568ik52-00016" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-bddec25beee1af9ae4b472edb5a94ec3" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq56c0je2-00006" SectionRef="section-11-1-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1/b">s. 11(1)(b)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq56c0je2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq56c0je2-00008" CitationRef="cq56c0je2-00007" SectionRef="section-5-6-b" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/6/b" Operative="true">s. 5(6)(b)</CitationSubRef>
<CitationSubRef id="cq56c0je2-00009" CitationRef="cq56c0je2-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b9b569b1b6a448d76390cffa30db5ef1" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq56c0je2-00015" SectionRef="section-11-1-ba" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1/ba">s. 11(1)(ba)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq56c0je2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq56c0je2-00017" CitationRef="cq56c0je2-00016" SectionRef="section-5-6-c" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/6/c" Operative="true">s. 5(6)(c)</CitationSubRef>
<CitationSubRef id="cq56c0je2-00018" CitationRef="cq56c0je2-00016" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c70820c1224feb6b7c2710b75c72c9af" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq56c0je2-00024" SectionRef="section-11-1-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/11/1/a">s. 11(1)(a)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq56c0je2-00025" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq56c0je2-00026" CitationRef="cq56c0je2-00025" SectionRef="section-5-6-a" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/6/a" Operative="true">s. 5(6)(a)</CitationSubRef>
<CitationSubRef id="cq56c0je2-00027" CitationRef="cq56c0je2-00025" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f1b11cce5c95c0eeee627d3f7914edbd" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq56gbzl2-00006" SectionRef="section-13A-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13A/1">s. 13A(1)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq56gbzl2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq56gbzl2-00008" CitationRef="cq56gbzl2-00007" SectionRef="section-5-7" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/7" Operative="true">s. 5(7)</CitationSubRef>
<CitationSubRef id="cq56gbzl2-00009" CitationRef="cq56gbzl2-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2fc6038c250d325f3a318e720225aabf" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cq56iehv2-00006" SectionRef="section-14-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/1">s. 14(1)</CitationSubRef>
substituted (1.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cq56iehv2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="cq56iehv2-00008" CitationRef="cq56iehv2-00007" SectionRef="section-5-8" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/8" Operative="true">s. 5(8)</CitationSubRef>
<CitationSubRef id="cq56iehv2-00009" CitationRef="cq56iehv2-00007" SectionRef="section-5-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-28307b4ef4fb63eb74c1cfb2eae932fc" Type="F">
<Para>
<Text>
Words in s. 27(3) repealed (1.7.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="ctwrkb9t2-00007" Class="UnitedKingdomPublicGeneralAct" Year="1995" Number="4" Title="Finance Act 1995">Finance Act 1995 (c. 4)</Citation>
,
<CitationSubRef id="ctwrkb9t2-00008" CitationRef="ctwrkb9t2-00007" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/5/6" SectionRef="section-5-6">s. 5(6)</CitationSubRef>
,
<CitationSubRef id="ctwrkb9t2-00009" CitationRef="ctwrkb9t2-00007" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/I/3" SectionRef="schedule-29-part-I-3" Operative="true">Sch. 29 Pt. I(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1523" id="ctwrkb9t2-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1523" Title="The Finance Act 1995 (Denatured Alcohol) (Appointed Day and Savings) Order 2005">S.I. 2005/1523</Citation>
,
<CitationSubRef id="ctwrkb9t2-00011" CitationRef="ctwrkb9t2-00010" URI="http://www.legislation.gov.uk/id/uksi/2005/1523/article/2" SectionRef="article-2">art. 2</CitationSubRef>
(with
<CitationSubRef id="ctwrkb9t2-00012" CitationRef="ctwrkb9t2-00010" URI="http://www.legislation.gov.uk/id/uksi/2005/1523/article/3" SectionRef="article-3">art. 3</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="M_C_2b5b74c5-1a78-4ec1-8108-0f28f08d157a" Type="C">
<Para>
<Text>
S. 23A restricted in part by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/3057" id="d20e4" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="3057">S.I. 2002/3057</Citation>
,
<CitationSubRef id="cc152683639798" CitationRef="d20e4" URI="http://www.legislation.gov.uk/id/uksi/2002/3057/regulation/3/1" Operative="true" SectionRef="regulation-3-1">reg. 3(1)</CitationSubRef>
(as substituted (1.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2753" id="d20e10" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2753" Title="The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008">The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/2753)</Citation>
,
<CitationSubRef id="cc00020" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/2753/regulation/1/2" Operative="true" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="cc194541759712" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/2753/regulation/7/2" SectionRef="regulation-7-2">7(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="M_C_26be9b36-0946-419a-97a4-67ac4c2c6159" Type="C">
<Para>
<Text>
S. 17 modified by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="d20e4" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065">S.I. 2004/2065</Citation>
,
<CitationSubRef id="cc00042" CitationRef="d20e4" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/3A" Operative="true" SectionRef="regulation-3-3A">reg. 3(3A)</CitationSubRef>
(as inserted (1.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/753" id="d20e10" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="753" Title="The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008">The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753)</Citation>
,
<CitationSubRef id="cc161289400883" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2" Operative="true" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="cc00045" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/e" SectionRef="regulation-8-2-e">8(2)(e)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_C_b4b185f2-6a56-4eb5-a2fa-edc4d6fafdf0" Type="C">
<Para>
<Text>
S. 21(2) modified by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="d20e4" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065">S.I. 2004/2065</Citation>
,
<CitationSubRef id="cc188647838638" CitationRef="d20e4" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/f" Operative="true" SectionRef="regulation-3-2-f">reg. 3(2)(f)</CitationSubRef>
(as inserted (1.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/753" id="d20e10" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="753" Title="The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008">The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753)</Citation>
,
<CitationSubRef id="cc127144014683" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2" Operative="true" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="cc171547473633" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/c" SectionRef="regulation-8-2-c">8(2)(c)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>