Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 4

Sch. 3 para. 10A omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 7, 21

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)

Words repealed by Finance Act 1985 (c. 54, SIF 40:1), s. 7, Sch. 4 para. 4, Sch. 27 Pt. I Note 2

Sch. 3 para. 3 modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(e)

Sch. 3 para. 3 modified by S.I. 2004/2065, reg. 3(2)(g) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(c))

Sch. 3 paras. 6-11 modified by S.I. 2004/2065, reg. 3(2)(g) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(c))

Sch. 3 para. 11 modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(d)

Sch. 3 para. 11 modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(e)

http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/part/I/2008-11-01Hydrocarbon 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 Participation2008-11-01 SCHEDULESSCHEDULE 3 SUBJECTS FOR REGULATIONS UNDER SECTION 21Part I hydrocarbon oil1

Prohibiting the production of hydrocarbon oil or any description of hydrocarbon oil except by a person holding a licence.

2

Specifying the circumstances in which any such licence may be surrendered or revoked

3

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.

4

Prohibiting the refining of hydrocarbon oil elsewhere than in a refinery.

5

Prohibiting the incorporation of gas in hydrocarbon oil elsewhere than in a refinery.

6

Regulating the use and storage of hydrocarbon oil in a refinery.

7

Regulating or prohibiting the removal to a refinery of hydrocarbon oil in respect of which any rebate has been allowed.

8

Regulating the removal of imported hydrocarbon oil to a refinery without payment of the excise duty on such oil.

9

Making provision for securing payment of the excise duty on any imported hydrocarbon oil received into a refinery.

10

Relieving from the excise duty chargeable on hydrocarbon oil produced in the United Kingdom any such oil intended for exportation or shipment as stores.

10A

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

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.

11

Generally for securing and collecting the excise duty chargeable on hydrocarbon oil . . . .

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11251961" marker="F1">
<p>
Words substituted by
<ref eId="c01249" href="http://www.legislation.gov.uk/id/ukpga/1986/41">Finance Act 1986 (c. 41, SIF 40:1)</ref>
,
<ref eId="c01250" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/8/6">s. 8(6)</ref>
,
<ref eId="c01251" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/5/paragraph/4">Sch. 5 para. 4</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f285125691363edfe004dfc3e49747aa" marker="F2">
<p>
Sch. 3 para. 10A omitted (1.11.2008) by virtue of
<ref eId="cugkg4x82-00005" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cugkg4x82-00006" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/7">Sch. 6 paras. 7</ref>
,
<ref eId="cugkg4x82-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/21">21</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11251991" marker="F3">
<p>
Sch. 3 Pt. I paras. 10A-C inserted by
<ref eId="c01259" href="http://www.legislation.gov.uk/id/ukpga/1992/39">Finance Act 1992 (c. 39)</ref>
,
<ref eId="c01260" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/39/section/4/5">s. 4(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252001" marker="F4">
<p>
Sch. 3 Pt. I paras. 10A-C inserted by
<ref eId="c01262" href="http://www.legislation.gov.uk/id/ukpga/1992/39">Finance Act 1992 (c. 39)</ref>
,
<ref eId="c01263" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/39/section/4/5">s. 4(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252021" marker="F5">
<p>
Words repealed by
<ref eId="c01267" href="http://www.legislation.gov.uk/id/ukpga/1985/54">Finance Act 1985 (c. 54, SIF 40:1)</ref>
,
<ref eId="c01268" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7">s. 7</ref>
,
<ref eId="c01269" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/4">Sch. 4 para. 4</ref>
,
<ref eId="c01270" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/27/part/I">Sch. 27 Pt. I</ref>
Note 2
</p>
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<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_33ee8b04-58a4-4eb7-f8bc-1005660d9d03" marker="C1">
<p>
Sch. 3 para. 3 modified (1.9.2004) by
<ref eId="cq3tpwjw2-00007" href="http://www.legislation.gov.uk/id/uksi/2004/2065">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</ref>
,
<ref eId="cq3tpwjw2-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cq3tpwjw2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/e">3(1)(e)</ref>
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<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_885250d2-b225-4a4b-d347-72a971d17cc4" marker="C2">
<p>
Sch. 3 para. 3 modified by
<ref eId="d20e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc00055" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/g">reg. 3(2)(g)</ref>
(as inserted (1.4.2008) by
<ref eId="d20e10" href="http://www.legislation.gov.uk/id/uksi/2008/753">The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753)</ref>
,
<ref eId="cc00057" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc00058" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/c">8(2)(c)</ref>
)
</p>
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<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_57f9ce8e-1de9-4db2-b933-ceafcc9478af" marker="C3">
<p>
Sch. 3 paras. 6-11 modified by
<ref eId="d37e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc00061" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/g">reg. 3(2)(g)</ref>
(as inserted (1.4.2008) by
<ref eId="d37e10" href="http://www.legislation.gov.uk/id/uksi/2008/753">The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753)</ref>
,
<ref eId="cc00063" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc00064" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/c">8(2)(c)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11252011" marker="C4">
<p>
Sch. 3 para. 11 modified (26.7.2002) by
<ref eId="c01265" href="http://www.legislation.gov.uk/id/uksi/2002/1928">S.I. 2002/1928</ref>
,
<ref eId="c01266" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/1/d">reg. 3(1)(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_33edf4e4-23e6-4cf7-be61-9768335af959" marker="C5">
<p>
Sch. 3 para. 11 modified (1.9.2004) by
<ref eId="cq3u4wwi2-00007" href="http://www.legislation.gov.uk/id/uksi/2004/2065">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</ref>
,
<ref eId="cq3u4wwi2-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cq3u4wwi2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/e">3(1)(e)</ref>
</p>
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<hcontainer name="schedules" eId="schedules">
<heading> SCHEDULES</heading>
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<num>SCHEDULE 3</num>
<heading> SUBJECTS FOR REGULATIONS UNDER SECTION 21</heading>
<part eId="schedule-3-part-I" uk:target="true">
<num>Part I</num>
<heading> hydrocarbon oil</heading>
<paragraph eId="schedule-3-paragraph-1" class="schProv1">
<num>1</num>
<content>
<p>Prohibiting the production of hydrocarbon oil or any description of hydrocarbon oil except by a person holding a licence.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-2" class="schProv1">
<num>2</num>
<content>
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Specifying the circumstances in which any such licence may be surrendered or revoked
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</p>
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<paragraph eId="schedule-3-paragraph-3" class="schProv1">
<num>3</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-4" class="schProv1">
<num>4</num>
<content>
<p>Prohibiting the refining of hydrocarbon oil elsewhere than in a refinery.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-5" class="schProv1">
<num>5</num>
<content>
<p>Prohibiting the incorporation of gas in hydrocarbon oil elsewhere than in a refinery.</p>
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<paragraph eId="schedule-3-paragraph-6" class="schProv1">
<num>6</num>
<content>
<p>Regulating the use and storage of hydrocarbon oil in a refinery.</p>
</content>
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<paragraph eId="schedule-3-paragraph-7" class="schProv1">
<num>7</num>
<content>
<p>Regulating or prohibiting the removal to a refinery of hydrocarbon oil in respect of which any rebate has been allowed.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-8" class="schProv1">
<num>8</num>
<content>
<p>Regulating the removal of imported hydrocarbon oil to a refinery without payment of the excise duty on such oil.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-9" class="schProv1">
<num>9</num>
<content>
<p>Making provision for securing payment of the excise duty on any imported hydrocarbon oil received into a refinery.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-10" class="schProv1">
<num>10</num>
<content>
<p>Relieving from the excise duty chargeable on hydrocarbon oil produced in the United Kingdom any such oil intended for exportation or shipment as stores.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-10A" class="schProv1">
<num>
<noteRef href="#key-f285125691363edfe004dfc3e49747aa" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
10A
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-10B" class="schProv1">
<num>
10B
<noteRef href="#c11251991" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</num>
<content>
<p>Conferring power to require information relating to the supply or use of aviation gasoline to be given by producers, dealers and users.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-10C" class="schProv1">
<num>
10C
<noteRef href="#c11252001" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</num>
<content>
<p>Requiring producers and users of and dealers in aviation gasoline to keep and produce records relating to aviation gasoline.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-11" class="schProv1">
<num>11</num>
<content>
<p>
Generally for securing and collecting the excise duty chargeable on hydrocarbon oil . . .
<noteRef href="#c11252021" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
.
</p>
</content>
</paragraph>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>