http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/1997-08-15Hydrocarbon 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 Database2024-06-051997-08-15 SCHEDULESSCHEDULE 3 SUBJECTS FOR REGULATIONS UNDER SECTION 21Section 21(1).Part I hydrocarbon oil1Prohibiting the production of hydrocarbon oil or any description of hydrocarbon oil except by a person holding a licence.2Specifying the circumstances in which any such licence may be surrendered or revoked3Regulating the production, storage and warehousing of hydrocarbon oil or any description of hydrocarbon oil and the removal of any such oil to or from premises used for the production of any such oil.4Prohibiting the refining of hydrocarbon oil elsewhere than in a refinery.5Prohibiting the incorporation of gas in hydrocarbon oil elsewhere than in a refinery.6Regulating the use and storage of hydrocarbon oil in a refinery.7Regulating or prohibiting the removal to a refinery of hydrocarbon oil in respect of which any rebate has been allowed.8Regulating the removal of imported hydrocarbon oil to a refinery without payment of the excise duty on such oil.9Making provision for securing payment of the excise duty on any imported hydrocarbon oil received into a refinery.10Relieving from the excise duty chargeable on hydrocarbon oil produced in the United Kingdom any such oil intended for exportation or shipment as stores.10A Amending the definition of “aviation gasoline” in subsection (4) of section 6 of this Act.10B Conferring power to require information relating to the supply or use of aviation gasoline to be given by producers, dealers and users.10C Requiring producers and users of and dealers in aviation gasoline to keep and produce records relating to aviation gasoline.11Generally for securing and collecting the excise duty chargeable on hydrocarbon oil . . . . Part II<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/12/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/12" id="schedule-3-paragraph-12"><Pnumber>12</Pnumber><P1para><Text>Prohibiting the production of petrol substitutes, and dealing in petrol substitutes on which the excise duty has not been paid, except by persons holding a licence.</Text></P1para></P1></P1group><P1group Layout="below" RestrictExtent="E+W+S+N.I." RestrictEndDate="1995-12-01" Match="false"><Title/><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/13/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/13" id="schedule-3-paragraph-13"><Pnumber>13</Pnumber><P1para><Text><Addition ChangeId="d29p31794" CommentaryRef="c11252041">Specifying the circumstances in which any such licence may be surrendered or revoked</Addition>.</Text></P1para></P1></P1group><P1group Layout="below" RestrictExtent="E+W+S+N.I." RestrictEndDate="1995-12-01" Match="false"><Title/><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/14/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/14" id="schedule-3-paragraph-14"><Pnumber>14</Pnumber><P1para><Text>Regulating the production, dealing in, storage and warehousing of petrol substitutes and their removal to and from premises used therefor.</Text></P1para></P1></P1group><P1group Layout="below" RestrictExtent="E+W+S+N.I." RestrictEndDate="1995-12-01" Match="false"><Title/><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/15/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/15" id="schedule-3-paragraph-15"><Pnumber>15</Pnumber><P1para><Text>Relieving from the excise duty petrol substitutes intended for exportation or shipment as stores.</Text></P1para></P1></P1group><P1group Layout="below" RestrictExtent="E+W+S+N.I." RestrictEndDate="1995-12-01" Match="false"><Title/><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/16/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/16" id="schedule-3-paragraph-16"><Pnumber>16</Pnumber><P1para><Text>Generally for securing and collecting the excise duty.</Text></P1para><P1para><Text>In this Part of this Schedule “<Term id="term-the-excise-duty">the excise duty</Term>” means the excise duty on petrol substitutes.</Text></P1para></P1></P1group></Part><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/part/III/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/part/III" NumberOfProvisions="9" id="schedule-3-part-III"><Number>Part III</Number><Title> road fuel gas17Prohibiting the production of gas, and dealing in gas on which the excise duty has not been paid, except by persons holding a licence.18Specifying the circumstances in which any such licence may be surrendered or revoked.19Regulating the production, dealing in, storage and warehousing of gas and the removal of gas to and from premises used therefor.20Requiring containers for gas to be marked in the manner prescribed by the regulations.21Conferring power to require information relating to the supply or use of gas and containers for gas to be given by producers of and dealers in gas, and by the person owning or possessing or for the time being in charge of any road vehicle which is constructed or adapted to use gas as fuel.22Requiring a person owning or possessing a road vehicle which is constructed or adapted to use gas as fuel to keep such accounts and records in such manner as may be prescribed by the regulations, and to preserve such books and documents relating to the supply of gas to or by him, or the use of gas by him, for such period as may be so prescribed.23Requiring the production of books or documents relating to the supply or use of gas or the use of any road vehicle.24Authorising the entry and inspection of premises (other than private dwelling-houses) and the examination of road vehicles, and authorising, or requiring the giving of facilities for, the inspection of gas found on any premises entered or on or in any road vehicle.25Generally for securing and collecting the excise duty.In this Part of this Schedule “the excise duty” means the excise duty chargeable under section 8 of this Act on gas, and “gas” means road fuel gas.Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 4Sch. 3 Pt. I para. 10A substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 3(5)(6)Sch. 3 Pt. I paras. 10A-10C inserted by Finance Act 1982 (c. 39), s. 4(5)Sch. 3 Pt. I paras. 10A-C inserted by Finance Act 1992 (c. 39), s. 4(5)Sch. 3 Pt. I paras. 10A-C inserted by Finance Act 1992 (c. 39), s. 4(5)Sch. 3 para. 11 modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(d)Words repealed by Finance Act 1985 (c. 54, SIF 40:1), s. 7, Sch. 4 para. 4, Sch. 27 Pt. I Note 2Sch. 3 Pt. II repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt.I; S.I. 1995/2715, art. 2Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 4Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 4
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<dc:title>Hydrocarbon Oil Duties Act 1979</dc:title>
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-
<ukm:Section Ref="section-6AB-8" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/8" FoundRef="section-6AB">(8)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2002</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-7-2" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/7/2">para. 7(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-5-8-c" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/c">s. 5(8)(c)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</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="144"/>
<ukm:BodyParagraphs Value="49"/>
<ukm:ScheduleParagraphs Value="95"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="5"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictEndDate="2004-07-22" RestrictStartDate="1996-11-15" RestrictExtent="E+W+S+N.I.">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3" NumberOfProvisions="28" RestrictEndDate="2004-09-01" id="schedule-3">
<Number>SCHEDULE 3</Number>
<TitleBlock>
<Title> SUBJECTS FOR REGULATIONS UNDER SECTION 21</Title>
</TitleBlock>
<Reference>Section 21(1).</Reference>
<ScheduleBody>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/part/I/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/part/I" NumberOfProvisions="14" RestrictEndDate="2004-09-01" id="schedule-3-part-I">
<Number>Part I</Number>
<Title> hydrocarbon oil</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/1/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/1" id="schedule-3-paragraph-1">
<Pnumber>1</Pnumber>
<P1para>
<Text>Prohibiting the production of hydrocarbon oil or any description of hydrocarbon oil except by a person holding a licence.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/2/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/2" id="schedule-3-paragraph-2">
<Pnumber>2</Pnumber>
<P1para>
<Text>
<Addition ChangeId="d29p5673" CommentaryRef="c11251961">Specifying the circumstances in which any such licence may be surrendered or revoked</Addition>
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/3/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/3" RestrictEndDate="2004-09-01" id="schedule-3-paragraph-3">
<Pnumber>3</Pnumber>
<P1para>
<Text>Regulating the production, storage and warehousing of hydrocarbon oil or any description of hydrocarbon oil and the removal of any such oil to or from premises used for the production of any such oil.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/4/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/4" id="schedule-3-paragraph-4">
<Pnumber>4</Pnumber>
<P1para>
<Text>Prohibiting the refining of hydrocarbon oil elsewhere than in a refinery.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/5/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/5" id="schedule-3-paragraph-5">
<Pnumber>5</Pnumber>
<P1para>
<Text>Prohibiting the incorporation of gas in hydrocarbon oil elsewhere than in a refinery.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/6/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/6" id="schedule-3-paragraph-6">
<Pnumber>6</Pnumber>
<P1para>
<Text>Regulating the use and storage of hydrocarbon oil in a refinery.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/7/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/7" id="schedule-3-paragraph-7">
<Pnumber>7</Pnumber>
<P1para>
<Text>Regulating or prohibiting the removal to a refinery of hydrocarbon oil in respect of which any rebate has been allowed.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/8/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/8" id="schedule-3-paragraph-8">
<Pnumber>8</Pnumber>
<P1para>
<Text>Regulating the removal of imported hydrocarbon oil to a refinery without payment of the excise duty on such oil.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/9/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/9" id="schedule-3-paragraph-9">
<Pnumber>9</Pnumber>
<P1para>
<Text>Making provision for securing payment of the excise duty on any imported hydrocarbon oil received into a refinery.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/10/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/10" id="schedule-3-paragraph-10">
<Pnumber>10</Pnumber>
<P1para>
<Text>Relieving from the excise duty chargeable on hydrocarbon oil produced in the United Kingdom any such oil intended for exportation or shipment as stores.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/10A/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/10A" RestrictEndDate="2008-11-01" id="schedule-3-paragraph-10A">
<Pnumber>
<Addition ChangeId="d29p5735" CommentaryRef="c11251971">
10A
<CommentaryRef Ref="c11251981"/>
</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="d29p5735" CommentaryRef="c11251971">Amending the definition of “aviation gasoline” in subsection (4) of section 6 of this Act.</Addition>
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/10B/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/10B" id="schedule-3-paragraph-10B">
<Pnumber>
10B
<CommentaryRef Ref="c11251991"/>
</Pnumber>
<P1para>
<Text>Conferring power to require information relating to the supply or use of aviation gasoline to be given by producers, dealers and users.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/10C/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/10C" id="schedule-3-paragraph-10C">
<Pnumber>
10C
<CommentaryRef Ref="c11252001"/>
</Pnumber>
<P1para>
<Text>Requiring producers and users of and dealers in aviation gasoline to keep and produce records relating to aviation gasoline.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/11/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/11" RestrictEndDate="2004-09-01" id="schedule-3-paragraph-11">
<Pnumber>
<CommentaryRef Ref="c11252011"/>
11
</Pnumber>
<P1para>
<Text>
Generally for securing and collecting the excise duty chargeable on hydrocarbon oil . . .
<CommentaryRef Ref="c11252021"/>
.
</Text>
</P1para>
</P1>
</Part>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/part/II/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/part/II" NumberOfProvisions="5" RestrictExtent="E+W+S+N.I." RestrictStartDate="1995-12-01" id="schedule-3-part-II">
<Number>
<CommentaryRef Ref="c11252031"/>
Part II
</Number>
<P1group Layout="below" RestrictExtent="E+W+S+N.I." RestrictEndDate="1995-12-01" Match="false">
<Title/>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/12/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/12" id="schedule-3-paragraph-12">
<Pnumber>12</Pnumber>
<P1para>
<Text>Prohibiting the production of petrol substitutes, and dealing in petrol substitutes on which the excise duty has not been paid, except by persons holding a licence.</Text>
</P1para>
</P1>
</P1group>
<P1group Layout="below" RestrictExtent="E+W+S+N.I." RestrictEndDate="1995-12-01" Match="false">
<Title/>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/13/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/13" id="schedule-3-paragraph-13">
<Pnumber>13</Pnumber>
<P1para>
<Text>
<Addition ChangeId="d29p31794" CommentaryRef="c11252041">Specifying the circumstances in which any such licence may be surrendered or revoked</Addition>
.
</Text>
</P1para>
</P1>
</P1group>
<P1group Layout="below" RestrictExtent="E+W+S+N.I." RestrictEndDate="1995-12-01" Match="false">
<Title/>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/14/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/14" id="schedule-3-paragraph-14">
<Pnumber>14</Pnumber>
<P1para>
<Text>Regulating the production, dealing in, storage and warehousing of petrol substitutes and their removal to and from premises used therefor.</Text>
</P1para>
</P1>
</P1group>
<P1group Layout="below" RestrictExtent="E+W+S+N.I." RestrictEndDate="1995-12-01" Match="false">
<Title/>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/15/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/15" id="schedule-3-paragraph-15">
<Pnumber>15</Pnumber>
<P1para>
<Text>Relieving from the excise duty petrol substitutes intended for exportation or shipment as stores.</Text>
</P1para>
</P1>
</P1group>
<P1group Layout="below" RestrictExtent="E+W+S+N.I." RestrictEndDate="1995-12-01" Match="false">
<Title/>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/16/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/16" id="schedule-3-paragraph-16">
<Pnumber>16</Pnumber>
<P1para>
<Text>Generally for securing and collecting the excise duty.</Text>
</P1para>
<P1para>
<Text>
In this Part of this Schedule “
<Term id="term-the-excise-duty">the excise duty</Term>
” means the excise duty on petrol substitutes.
</Text>
</P1para>
</P1>
</P1group>
</Part>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/part/III/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/part/III" NumberOfProvisions="9" id="schedule-3-part-III">
<Number>Part III</Number>
<Title> road fuel gas</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/17/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/17" id="schedule-3-paragraph-17">
<Pnumber>17</Pnumber>
<P1para>
<Text>Prohibiting the production of gas, and dealing in gas on which the excise duty has not been paid, except by persons holding a licence.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/18/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/18" id="schedule-3-paragraph-18">
<Pnumber>18</Pnumber>
<P1para>
<Text>
<Addition ChangeId="d29p5797" CommentaryRef="c11252051">Specifying the circumstances in which any such licence may be surrendered or revoked</Addition>
.
</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/19/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/19" id="schedule-3-paragraph-19">
<Pnumber>19</Pnumber>
<P1para>
<Text>Regulating the production, dealing in, storage and warehousing of gas and the removal of gas to and from premises used therefor.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/20/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/20" id="schedule-3-paragraph-20">
<Pnumber>20</Pnumber>
<P1para>
<Text>Requiring containers for gas to be marked in the manner prescribed by the regulations.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/21/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/21" id="schedule-3-paragraph-21">
<Pnumber>21</Pnumber>
<P1para>
<Text>Conferring power to require information relating to the supply or use of gas and containers for gas to be given by producers of and dealers in gas, and by the person owning or possessing or for the time being in charge of any road vehicle which is constructed or adapted to use gas as fuel.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/22/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/22" id="schedule-3-paragraph-22">
<Pnumber>22</Pnumber>
<P1para>
<Text>Requiring a person owning or possessing a road vehicle which is constructed or adapted to use gas as fuel to keep such accounts and records in such manner as may be prescribed by the regulations, and to preserve such books and documents relating to the supply of gas to or by him, or the use of gas by him, for such period as may be so prescribed.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/23/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/23" id="schedule-3-paragraph-23">
<Pnumber>23</Pnumber>
<P1para>
<Text>Requiring the production of books or documents relating to the supply or use of gas or the use of any road vehicle.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/24/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/24" id="schedule-3-paragraph-24">
<Pnumber>24</Pnumber>
<P1para>
<Text>Authorising the entry and inspection of premises (other than private dwelling-houses) and the examination of road vehicles, and authorising, or requiring the giving of facilities for, the inspection of gas found on any premises entered or on or in any road vehicle.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/25/1997-08-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/3/paragraph/25" id="schedule-3-paragraph-25">
<Pnumber>25</Pnumber>
<P1para>
<Text>Generally for securing and collecting the excise duty.</Text>
</P1para>
<P1para>
<Text>
In this Part of this Schedule “
<Term id="term-the-excise-duty">the excise duty</Term>
” means the excise duty chargeable under section 8 of this Act on gas, and “
<Term id="term-gas">gas</Term>
” means road fuel gas.
</Text>
</P1para>
</P1>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c11251961" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/41" id="c01249" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1986">Finance Act 1986 (c. 41, SIF 40:1)</Citation>
,
<CitationSubRef id="c01250" CitationRef="c01249" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/8/6" SectionRef="section-8-6">s. 8(6)</CitationSubRef>
,
<CitationSubRef id="c01251" CitationRef="c01249" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/5/paragraph/4" Operative="true" SectionRef="schedule-5-paragraph-4">Sch. 5 para. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251971" Type="F">
<Para>
<Text>
Sch. 3 Pt. I para. 10A substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c01253" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c01254" CitationRef="c01253" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/3/5/6" Operative="true" SectionRef="section-3-5-6">s. 3(5)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251981" Type="F">
<Para>
<Text>
Sch. 3 Pt. I paras. 10A-10C inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c01256" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39)</Citation>
,
<CitationSubRef id="c01257" CitationRef="c01256" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/5" Operative="true" SectionRef="section-4-5">s. 4(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251991" Type="F">
<Para>
<Text>
Sch. 3 Pt. I paras. 10A-C inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/39" id="c01259" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1992">Finance Act 1992 (c. 39)</Citation>
,
<CitationSubRef id="c01260" CitationRef="c01259" URI="http://www.legislation.gov.uk/id/ukpga/1992/39/section/4/5" Operative="true" SectionRef="section-4-5">s. 4(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11252001" Type="F">
<Para>
<Text>
Sch. 3 Pt. I paras. 10A-C inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/39" id="c01262" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1992">Finance Act 1992 (c. 39)</Citation>
,
<CitationSubRef id="c01263" CitationRef="c01262" URI="http://www.legislation.gov.uk/id/ukpga/1992/39/section/4/5" Operative="true" SectionRef="section-4-5">s. 4(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11252011" Type="C">
<Para>
<Text>
Sch. 3 para. 11 modified (26.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1928" id="c01265" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1928">S.I. 2002/1928</Citation>
,
<CitationSubRef id="c01266" CitationRef="c01265" URI="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/1/d" Operative="true" SectionRef="regulation-3-1-d">reg. 3(1)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11252021" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c01267" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
,
<CitationSubRef id="c01268" CitationRef="c01267" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c01269" CitationRef="c01267" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/4" SectionRef="schedule-4-paragraph-4">Sch. 4 para. 4</CitationSubRef>
,
<CitationSubRef id="c01270" CitationRef="c01267" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/27/part/I" Operative="true" SectionRef="schedule-27-part-I">Sch. 27 Pt. I</CitationSubRef>
Note 2
</Text>
</Para>
</Commentary>
<Commentary id="c11252031" Type="F">
<Para>
<Text>
Sch. 3 Pt. II repealed (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c01272" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c01273" CitationRef="c01272" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5" SectionRef="section-11-5">ss. 11(5)</CitationSubRef>
,
<CitationSubRef id="c01274" CitationRef="c01272" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef id="c01275" CitationRef="c01272" 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="c01276" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef id="c01277" CitationRef="c01276" 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="c11252051" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/41" id="c01278" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1986">Finance Act 1986 (c. 41, SIF 40:1)</Citation>
,
<CitationSubRef id="c01279" CitationRef="c01278" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/8/6" SectionRef="section-8-6">s. 8(6)</CitationSubRef>
,
<CitationSubRef id="c01280" CitationRef="c01278" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/5/paragraph/4" Operative="true" SectionRef="schedule-5-paragraph-4">Sch. 5 para. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11252041" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/41" id="c04076" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1986">Finance Act 1986 (c. 41, SIF 40:1)</Citation>
,
<CitationSubRef id="c04077" CitationRef="c04076" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/8/6" SectionRef="section-8-6">s. 8(6)</CitationSubRef>
,
<CitationSubRef id="c04078" CitationRef="c04076" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/5/paragraph/4" Operative="true" SectionRef="schedule-5-paragraph-4">Sch. 5 para. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
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