http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1n1/2011-01-01Hydrocarbon 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 Participation2011-01-01 SCHEDULESSCHEDULE 2 MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17

In section 17 of this Act “horticultural produce” means—

(a)

fruit;

(b)

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;

(c)

flowers, pot plants and decorative foliage;

(d)

herbs;

(e)

seeds other than pea seeds, and bulbs and other material, being seeds, bulbs or material for sowing or planting for the production of—

(i)

fruit,

(ii)

vegetables falling within paragraph (b) above,

(iii)

flowers, plants or foliage falling within paragraph (c) above, or

(iv)

herbs,

or for reproduction of the seeds, bulbs or other material planted; or

(f)

trees and shrubs, other than trees grown for the purpose of afforestation;

but does not include hops.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="ukpga">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1979/5"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1979/5"/>
<FRBRdate date="1979-02-22" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="5"/>
<FRBRname value="1979 c. 5"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/5/2011-01-01"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/5/2011-01-01"/>
<FRBRdate date="2011-01-01" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/5/2011-01-01/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/5/2011-01-01/data.akn"/>
<FRBRdate date="2024-12-13Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#enactment" date="1979-02-22" eId="date-enacted" source="#"/>
<eventRef date="2008-11-01" eId="date-2008-11-01" source="#"/>
<eventRef date="2011-01-01" eId="date-2011-01-01" source="#"/>
<eventRef date="2011-03-23" eId="date-2011-03-23" source="#"/>
<eventRef date="2013-11-01" eId="date-2013-11-01" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedules" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction refersTo="#period-from-2011-01-01-to-2011-03-23" type="jurisdiction"/>
<restriction href="#schedules" refersTo="#period-from-2008-11-01-to-2013-11-01" type="jurisdiction"/>
</restrictions>
<otherAnalysis source=""/>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-from-2008-11-01-to-2013-11-01">
<timeInterval start="#date-2008-11-01" end="#date-2013-11-01" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2011-01-01-to-2011-03-23">
<timeInterval start="#date-2011-01-01" end="#date-2011-03-23" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="enactment" href="" showAs="EnactmentDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
</references>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/paragraph/wrapper1n1/2011-01-01</dc:identifier>
<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>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-06-05</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2011-01-01</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="5"/>
<ukm:EnactmentDate Date="1979-02-22"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-10-27" URI="http://www.legislation.gov.uk/ukpga/1979/5/pdfs/ukpga_19790005_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="165"/>
<ukm:BodyParagraphs Value="65"/>
<ukm:ScheduleParagraphs Value="100"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="5"/>
</ukm:Statistics>
</proprietary>
</meta>
<body>
<hcontainer name="schedules" eId="schedules">
<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-2">
<num>SCHEDULE 2</num>
<heading> MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17</heading>
<hcontainer name="crossheading" class="schGroup7" eId="schedule-2-paragraph-wrapper1n1" uk:target="true">
<heading/>
<intro>
<p>
In section 17 of this Act “
<term refersTo="#term-horticultural-produce" eId="term-horticultural-produce">horticultural produce</term>
” means—
</p>
</intro>
<level class="para1" eId="schedule-2-paragraph-wrapper1-a">
<num>(a)</num>
<content>
<p>fruit;</p>
</content>
</level>
<level class="para1" eId="schedule-2-paragraph-wrapper1-b">
<num>(b)</num>
<content>
<p>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;</p>
</content>
</level>
<level class="para1" eId="schedule-2-paragraph-wrapper1-c">
<num>(c)</num>
<content>
<p>flowers, pot plants and decorative foliage;</p>
</content>
</level>
<level class="para1" eId="schedule-2-paragraph-wrapper1-d">
<num>(d)</num>
<content>
<p>herbs;</p>
</content>
</level>
<level class="para1" eId="schedule-2-paragraph-wrapper1-e">
<num>(e)</num>
<intro>
<p>seeds other than pea seeds, and bulbs and other material, being seeds, bulbs or material for sowing or planting for the production of—</p>
</intro>
<level class="para2" eId="schedule-2-paragraph-wrapper1-e-i">
<num>(i)</num>
<content>
<p>fruit,</p>
</content>
</level>
<level class="para2" eId="schedule-2-paragraph-wrapper1-e-ii">
<num>(ii)</num>
<content>
<p>vegetables falling within paragraph (b) above,</p>
</content>
</level>
<level class="para2" eId="schedule-2-paragraph-wrapper1-e-iii">
<num>(iii)</num>
<content>
<p>flowers, plants or foliage falling within paragraph (c) above, or</p>
</content>
</level>
<level class="para2" eId="schedule-2-paragraph-wrapper1-e-iv">
<num>(iv)</num>
<content>
<p>herbs,</p>
</content>
</level>
<wrapUp>
<p>or for reproduction of the seeds, bulbs or other material planted; or</p>
</wrapUp>
</level>
<level class="para1" eId="schedule-2-paragraph-wrapper1-f">
<num>(f)</num>
<content>
<p>trees and shrubs, other than trees grown for the purpose of afforestation;</p>
</content>
</level>
<wrapUp>
<p>but does not include hops.</p>
</wrapUp>
</hcontainer>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>