http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/2010-10-01Hydrocarbon 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 Participation2010-10-01 SCHEDULESSCHEDULE 2 MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17Section 17(7).<P DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1n2/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1n2" id="schedule-2-paragraph-wrapper1n2" shortId="schedule-2-paragraph-wrapper1"><Text>In section 17 of this Act “<Term id="term-horticultural-produce">horticultural produce</Term>” means—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/a/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/a" id="schedule-2-paragraph-wrapper1-a"><Pnumber>a</Pnumber><P3para><Text>fruit;</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/b/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/b" id="schedule-2-paragraph-wrapper1-b"><Pnumber>b</Pnumber><P3para><Text>vegetables of a kind grown for human consumption, including fungi, but not including maincrop potatoes or peas grown for seed, for harvesting dry or for vining;</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/c/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/c" id="schedule-2-paragraph-wrapper1-c"><Pnumber>c</Pnumber><P3para><Text>flowers, pot plants and decorative foliage;</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/d/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/d" id="schedule-2-paragraph-wrapper1-d"><Pnumber>d</Pnumber><P3para><Text>herbs;</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/e" id="schedule-2-paragraph-wrapper1-e"><Pnumber>e</Pnumber><P3para><Text>seeds other than pea seeds, and bulbs and other material, being seeds, bulbs or material for sowing or planting for the production of—</Text><P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/i/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/i" id="schedule-2-paragraph-wrapper1-e-i"><Pnumber>i</Pnumber><P4para><Text>fruit,</Text></P4para></P4><P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/ii/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/ii" id="schedule-2-paragraph-wrapper1-e-ii"><Pnumber>ii</Pnumber><P4para><Text>vegetables falling within paragraph (b) above,</Text></P4para></P4><P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/iii/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/iii" id="schedule-2-paragraph-wrapper1-e-iii"><Pnumber>iii</Pnumber><P4para><Text>flowers, plants or foliage falling within paragraph (c) above, or</Text></P4para></P4><P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/iv/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/iv" id="schedule-2-paragraph-wrapper1-e-iv"><Pnumber>iv</Pnumber><P4para><Text>herbs,</Text></P4para></P4><Text>or for reproduction of the seeds, bulbs or other material planted; or</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/f/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/f" id="schedule-2-paragraph-wrapper1-f"><Pnumber>f</Pnumber><P3para><Text>trees and shrubs, other than trees grown for the purpose of afforestation;</Text></P3para></P3><Text>but does not include hops.</Text></P></P1group></ScheduleBody></Schedule></Schedules></Primary></Legislation></div><div class="header"><span>This XML file does not appear to have any style information associated with it. 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class="html-tag"></dc:identifier></span></div><div class="line"><span class="html-tag"><dc:title></span><span>Hydrocarbon Oil Duties Act 1979</span><span class="html-tag"></dc:title></span></div><div class="line"><span class="html-tag"><dc:description></span><span>An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.</span><span class="html-tag"></dc:description></span></div><div class="line"><span class="html-tag"><dc:date></span><span>1980-02-29</span><span class="html-tag"></dc:date></span></div><div class="line"><span class="html-tag"><dc:type></span><span>text</span><span class="html-tag"></dc:type></span></div><div class="line"><span class="html-tag"><dc:format></span><span>text/xml</span><span class="html-tag"></dc:format></span></div><div class="line"><span class="html-tag"><dc:language></span><span>en</span><span class="html-tag"></dc:language></span></div><div class="line"><span class="html-tag"><dc:publisher></span><span>Statute Law Database</span><span class="html-tag"></dc:publisher></span></div><div class="line"><span class="html-tag"><dc:modified></span><span>2024-06-05</span><span class="html-tag"></dc:modified></span></div><div class="line"><span class="html-tag"><dc:contributor></span><span>Expert Participation</span><span class="html-tag"></dc:contributor></span></div><div class="line"><span class="html-tag"><dct:valid></span><span>2010-10-01</span><span class="html-tag"></dct:valid></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">self</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/2010-10-01/data.xml</span>"</span><span class="html-attribute"> <span 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class="html-tag"><ukm:UnappliedEffects></span></div><div class="opened"><div class="folder" id="folder5"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-ccae0e9500b7e1fe42ce5ddaddea7cdc</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Notes</span>="<span class="html-attribute-value">This amendment not applied to legislation.gov.uk. Sch. 21 para. 5(1)(c) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(a).</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-ccae0e9500b7e1fe42ce5ddaddea7cdc</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Comments</span>="<span class="html-attribute-value">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(a). - 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(a).</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">586</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2021</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2024-11-14T12:01:32Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 12(2ZA)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">inserted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">Sch. 21 para. 5(1)(c)</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Hydrocarbon Oil Duties Act 1979</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder6"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-12-2ZA</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/2ZA</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-12</span>"</span>></span><span>s. 12(2ZA)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2021</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder7"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21</span>"</span>></span><span>Sch. 21 </span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21-paragraph-5-1-c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/5/1/c</span>"</span>></span><span>para. 5(1)(c)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder8"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-102-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2</span>"</span>></span><span>s. 102(2)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder9"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2022-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">wholly in force</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder10"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2021</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2024-11-14T12:01:32Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-6ff29360e979aa7e757ebaca05cc5453</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">593</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">Sch. 21 para. 6(4)(a)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">words in s. 13(2) renumbered as s. 13(2)(a)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 13(2)(a)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Comments</span>="<span class="html-attribute-value">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).</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Notes</span>="<span class="html-attribute-value">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).</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-6ff29360e979aa7e757ebaca05cc5453</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">5</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Hydrocarbon Oil Duties Act 1979</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder11"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-13-2-a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/2/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-13</span>"</span>></span><span>s. 13(2)(a)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2021</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder12"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21</span>"</span>></span><span>Sch. 21 </span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21-paragraph-6-4-a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/4/a</span>"</span>></span><span>para. 6(4)(a)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder13"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-102-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2</span>"</span>></span><span>s. 102(2)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder14"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2022-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">wholly in force</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder15"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-9ff69a141c3ddd8e39551735d426b2af</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Notes</span>="<span class="html-attribute-value">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).</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2024-11-14T12:01:32Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 13(2)(b) and words</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">words substituted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2021</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-9ff69a141c3ddd8e39551735d426b2af</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Comments</span>="<span class="html-attribute-value">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).</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">594</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">Sch. 21 para. 6(4)(b)</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Hydrocarbon Oil Duties Act 1979</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder16"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-13-2-b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/2/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-13</span>"</span>></span><span>s. 13(2)(b)</span><span class="html-tag"></ukm:Section></span></div><span> and words</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2021</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder17"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21</span>"</span>></span><span>Sch. 21 </span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21-paragraph-6-4-b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/4/b</span>"</span>></span><span>para. 6(4)(b)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder18"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-102-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2</span>"</span>></span><span>s. 102(2)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder19"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2022-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">wholly in force</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder20"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-ab9f949a5edacc2a8fe709943c6bdf90</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Comments</span>="<span class="html-attribute-value">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</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-ab9f949a5edacc2a8fe709943c6bdf90</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2021</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">Sch. 21 para. 11(3)(aa)para. 11(5)(b)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 14B(1)(ia)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2024-11-14T12:01:32Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">omitted by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted) (cond.)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">610</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Hydrocarbon Oil Duties Act 1979</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder21"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-14B-1-ia</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/14B/1/ia</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-14B</span>"</span>></span><span>s. 14B(1)(ia)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2021</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder22"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21</span>"</span>></span><span>Sch. 21 para. </span><span class="html-tag"></ukm:Section></span></div><span>11(3)(aa)</span><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">xmlns:err</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/namespaces/error</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">paragraph-11-5-b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/paragraph/11/5/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">err:Ref</span>="<span class="html-attribute-value">Section missing in legislation</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Missing</span>="<span class="html-attribute-value">true</span>"</span>></span><span>para. 11(5)(b)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder23"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-102-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2</span>"</span>></span><span>s. 102(2)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder24"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2022-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">wholly in force</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder25"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-c60c4094a3c66947b253471a522fb825</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">171</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2022-09-05T16:46:01Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2002</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-c60c4094a3c66947b253471a522fb825</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">substituted for s. 6AB(6)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 6AB(6)-(8)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">Sch. 2 para. 7(2)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Hydrocarbon Oil Duties Act 1979</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder26"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="folder" id="folder27"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:SectionRange<span class="html-attribute"> <span class="html-attribute-name">Start</span>="<span class="html-attribute-value">section-6AB-6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">End</span>="<span class="html-attribute-value">section-6AB-8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">UpTo</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundEnd</span>="<span class="html-attribute-value">section-6AB</span>"</span><span class="html-attribute"> <span class="html-attribute-name">MissingEnd</span>="<span class="html-attribute-value">true</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-6AB-6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/6</span>"</span>></span><span>s. 6AB(6)</span><span class="html-tag"></ukm:Section></span></div><span>-</span><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-6AB-8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-6AB</span>"</span>></span><span>(8)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:SectionRange></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2002</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder28"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2</span>"</span>></span><span>Sch. 2 </span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-2-paragraph-7-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/7/2</span>"</span>></span><span>para. 7(2)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder29"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-5-8-c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/c</span>"</span>></span><span>s. 5(8)(c)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder30"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Applied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Prospective</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value"></span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffects></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:PrimaryMetadata></span></div></div><span> </span><div class="folder" id="folder31"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2008-10-27</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/pdfs/ukpga_19790005_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Print Version</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span><div class="folder" id="folder32"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Statistics></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:TotalParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">165</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:BodyParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">65</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:ScheduleParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">100</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:AttachmentParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:TotalImages<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">5</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Statistics></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Metadata></span></div></div><div class="folder" id="folder33"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Primary></span></div><div class="opened"><div class="folder" id="folder34"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Schedules<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2013-11-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2008-11-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> SCHEDULES</span><span class="html-tag"></Title></span></div><div class="folder" id="folder35"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Schedule<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Number></span><span>SCHEDULE 2</span><span class="html-tag"></Number></span></div><div class="folder" id="folder36"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><TitleBlock></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17</span><span class="html-tag"></Title></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></TitleBlock></span></div></div><div class="line"><span class="html-tag"><Reference></span><span>Section 17(7).</span><span class="html-tag"></Reference></span></div><div class="folder" id="folder37"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ScheduleBody></span></div><div class="opened"><div class="folder" id="folder38"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1n1/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1n1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1n1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">shortId</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder39"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1n2/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1n2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1n2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">shortId</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1</span>"</span>></span></div><div class="opened"><div class="folder" id="folder40"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>In section 17 of this Act “</span><div class="line"><span class="html-tag"><Term<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">term-horticultural-produce</span>"</span>></span><span>horticultural produce</span><span class="html-tag"></Term></span></div><span>” means—</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div><div class="folder" id="folder41"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/a/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder42"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>fruit;</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder43"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/b/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder44"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>vegetables of a kind grown for human consumption, including fungi, but not including maincrop potatoes or peas grown for seed, for harvesting dry or for vining;</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder45"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/c/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1-c</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>c</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder46"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>flowers, pot plants and decorative foliage;</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder47"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/d/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/d</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1-d</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>d</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder48"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>herbs;</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder49"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/e</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1-e</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>e</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder50"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>seeds other than pea seeds, and bulbs and other material, being seeds, bulbs or material for sowing or planting for the production of—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder51"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/i/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/i</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1-e-i</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>i</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder52"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>fruit,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="folder" id="folder53"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/ii/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/ii</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1-e-ii</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>ii</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder54"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>vegetables falling within paragraph (b) above,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="folder" id="folder55"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/iii/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/iii</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1-e-iii</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>iii</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder56"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>flowers, plants or foliage falling within paragraph (c) above, or</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="folder" id="folder57"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/iv/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/e/iv</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1-e-iv</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>iv</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder58"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>herbs,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="line"><span class="html-tag"><Text></span><span>or for reproduction of the seeds, bulbs or other material planted; or</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder59"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1/f/2010-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2/paragraph/wrapper1/f</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2-paragraph-wrapper1-f</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>f</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder60"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>trees and shrubs, other than trees grown for the purpose of afforestation;</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="line"><span class="html-tag"><Text></span><span>but does not include hops.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ScheduleBody></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Schedule></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Schedules></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Primary></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Legislation></span></div></div></div></body></html>