Sch. 1 substituted (1.7.1995) by 1995 c. 4, s. 8(2)(3)

Word in Sch. 1 para. 1 omitted (1.4.2007) by virtue of The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 3(1)

Sch. 1 para. 1(c) and preceding word inserted (1.4.2007) by The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 3(2)

Sch. 1 para. 2(1)(b) and the word “or” immediately preceding it repealed (28.7.2000 with effect in relation to the use of rebated heavy fuel on or after 1.5.2000) by 2000 c. 17, ss. 9(2)(a)(3), 156, Sch. 40 Pt. I(1) Note 3

Sch. 1 para. 2(2) substituted for Sch. 1 para. 2(2)(3) (1.4.2007) by The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 4

Sch. 1 para. 2(4) repealed (28.7.2000 with effect in relation to the use of rebated heavy fuel on or after 1.5.2000) by 2000 c. 17, ss. 9(2)(b)(3), 156, Sch. 40 Pt. I(1) Note 3

Sch. 1 para. 3A and cross-heading inserted (1.4.2007) by The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 5

Sch. 1 para. 4(1) renumbered (1.4.2007) by The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 6

Sch. 1 para. 4(2) added (1.4.2007) by The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 6

Sch. 1 para. 4A and cross-heading inserted (1.4.2007) by The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 7

Sch. 1 para. 5(1) renumbered (1.4.2007) by The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 8

Word in Sch. 1 para. 5(1) omitted (1.4.2007) by virtue of The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 8(1)

Words in Sch. 1 para. 5 inserted (1.4.2007) by The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 8(2)

Word in Sch. 1 para. 9(2)(a) omitted (1.4.2007) by virtue of The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 9(1)

Words in Sch. 1 para. 9 substituted (1.4.2007) by The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 9(2)

Sch. 1 para. 9A and cross-heading inserted (1.4.2007) by The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 10

Sch. 1 para. 12 omitted (1.4.2008) by virtue of The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 11

Sch. 1 paras. 13A, 13B and cross-headings inserted (1.4.2008) by The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93), arts. 1(2), 12

Sch. 2A repealed (with effect in accordance with s. 9(4) of the amending Act) by Finance Act 2004 (c. 12), s. 9(3), Sch. 42 Pt. 1(1)

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

Sch. 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)

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 Pt. II repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt.I; S.I. 1995/2715, art. 2

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

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

Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

Sch. 4 Pt. II para. 3 substituted by Finance Act 1981 (c.35, SIF 40:1), s. 6(1)(3)

Word in Sch. 4 para. 3 omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 23(a), 26(b)

Words in Sch. 4 para. 3 repealed (1.11.1996) by 1996 c. 8, ss. 8(2), 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2

Sch. 4 paras. 18A, 18B inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(6)

Sch. 4 paras. 18A,18B inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(6)

Words in Sch. 4 para. 22 omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 23(b), 26(b)

Words in Sch. 5 para. 3(1) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 24, 26(b)

Words substituted (E.W.S.) by virtue of Food Safety Act 1990 (c. 16, SIF 53:1, 2), s. 59(1), Sch. 3 para. 22

Words in Sch. 5 para. 5(d) substituted (N.I.) (21. 5.1991) by S.I. 1991/762, art. 51(1), Sch. 2 para.13; S.R. 1991/175, art. 2(1).

Words inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 2(2)

Sch. 6 para. 2 repealed (1.1.1996) by 1995 c. 23, s. 60(2), Sch. 8 Pt. I (with ss. 54, 55); S.I. 1995/2181, art. 2

Sch. 6 paras. 3, 4, 5 and 7 repealed by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50(2), Sch. 11

Sch. 6 paras. 3, 4, 5 and 7 repealed by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50(2), Sch. 11

Words substituted (E.W.S.) by virtue of Food Safety Act 1990 (c. 16, SIF 53:1, 2), s. 59(1), Sch. 3 para. 22

Words in Sch. 5 para. 5(d) substituted (N.I.) (21.5.1991) by S.I. 1991/762, art. 1(2), Sch. 2 para.13; S.R. 1991/175, art. 2(1)

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)

Sch. 4 para 5 modified by S.I. 2004/2065, reg. 3(1A)(b) (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)(a))

Sch. 4 para 5 modified by S.I. 2004/2065, reg. 3(2A)(c) (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)(d))

Sch. 4 paras. 8-10 modified by S.I. 2004/2065, reg. 3(1A)(b) (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)(a))

Sch. 4 paras. 8-10 modified by S.I. 2004/2065, reg. 3(2A)(c) (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)(d))

Sch. 4 paras. 8-10 modified by S.I. 2004/2065, reg. 3(1A)(b) (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)(a))

Sch. 4 paras. 8-10 modified by S.I. 2004/2065, reg. 3(2A)(c) (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)(d))

Sch. 4 paras. 8-10 modified by S.I. 2004/2065, reg. 3(1A)(b) (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)(a))

Sch. 4 paras. 8-10 modified by S.I. 2004/2065, reg. 3(2A)(c) (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)(d))

Sch. 4 paras. 12-16 modified by S.I. 2004/2065, reg. 3(1A)(b) (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)(a))

Sch. 4 paras. 12-17 modified by S.I. 2004/2065, reg. 3(2A)(c) (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)(d))

Sch. 4 paras. 12-16 modified by S.I. 2004/2065, reg. 3(1A)(b) (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)(a))

Sch. 4 paras. 12-17 modified by S.I. 2004/2065, reg. 3(2A)(c) (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)(d))

Sch. 4 paras. 12-16 modified by S.I. 2004/2065, reg. 3(1A)(b) (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)(a))

Sch. 4 paras. 12-17 modified by S.I. 2004/2065, reg. 3(2A)(c) (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)(d))

Sch. 4 paras. 12-16 modified by S.I. 2004/2065, reg. 3(1A)(b) (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)(a))

Sch. 4 paras. 12-17 modified by S.I. 2004/2065, reg. 3(2A)(c) (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)(d))

Sch. 4 paras. 12-16 modified by S.I. 2004/2065, reg. 3(1A)(b) (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)(a))

Sch. 4 paras. 12-17 modified by S.I. 2004/2065, reg. 3(2A)(c) (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)(d))

Sch. 4 para. 17 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)(f)

Sch. 4 paras. 12-17 modified by S.I. 2004/2065, reg. 3(2A)(c) (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)(d))

Sch. 4 para. 21 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)(f)

Sch. 4 para. 21 modified by S.I. 2004/2065, reg. 3(2A)(c) (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)(d)

The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

1994 c. 22.

1994 c. 22.

1965 c. 25.

1966 c. 21(N.I.)

S.I. 1972/567.

http://www.legislation.gov.uk/ukpga/1979/5/schedules/2008-10-01Hydrocarbon 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 Participation2008-10-01 SCHEDULESSCHEDULE 1 EXCEPTED VEHICLES Unlicensed vehicles not used on public roads1(1)

A vehicle is an excepted vehicle while—

(a)

it is not used on a public road, ...

(b)

no licence under the Vehicle Excise and Registration Act 1994 is in force in respect of it, and

(c)

it is kept by a person who has furnished such particulars and made such declarations as may be prescribed by regulations under section 22(1D) of that Act.

(2)

A vehicle in respect of which there is current a certificate or document in the form of a licence issued under regulations under section 22(2) of the Vehicle Excise and Registration Act 1994 shall be treated for the purposes of sub-paragraph (1) above as a vehicle in respect of which a licence under that Act is in force.

Tractors2(1)

A vehicle is an excepted vehicle if it is—

(a)

an agricultural tractor, . . .

(b)

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

(2)

In sub-paragraph (1) above “agricultural tractor” means a tractor which—

(a)

is designed and constructed primarily for use otherwise than on roads, and

(b)

is used on public roads solely for—

(i)

purposes relating to agriculture, horticulture or forestry;

(ii)

cutting verges bordering public roads; or

(iii)

cutting hedges or trees bordering public roads or bordering verges which border public roads.

(4)

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

Light agricultural vehicles3(1)

A vehicle is an excepted vehicle if it is a light agricultural vehicle.

(2)

In sub-paragraph (1) above “light agricultural vehicle” means a vehicle which—

(a)

has a revenue weight not exceeding 1,000 kilograms,

(b)

is designed and constructed so as to seat only the driver,

(c)

is designed and constructed primarily for use otherwise than on roads, and

(d)

is used solely for purposes relating to agriculture, horticulture or forestry.

(3)

In sub-paragraph (2)(a) above “revenue weight” has the meaning given by section 60A of the Vehicle Excise and Registration Act 1994.

Agricultural material handlers3A.(1)

An agricultural material handler is an excepted vehicle.

(2)

In sub-paragraph (1) above an “agricultural material handler” means a vehicle which is—

(a)

designed and constructed primarily for use otherwise than on roads,

(b)

designed to lift goods or burden, and

(c)

used on public roads solely for —

(i)

purposes relating to agriculture, horticulture or forestry;

(ii)

cutting verges bordering public roads; or

(iii)

cutting hedges or trees bordering public roads or bordering verges which border public roads.

Agricultural engines4(1)

An agricultural engine is an excepted vehicle.

(2)

In sub-paragraph (1) above “agricultural engine” means a vehicle which—

(a)

is designed and constructed primarily for use otherwise than on roads,

(b)

is designed, and used, solely for purposes relating to agriculture, horticulture or forestry,

(c)

is used on public roads only for proceeding to and from the place where it is to be or has been used for those purposes, and

(d)

when so proceeding does not carry any load except such as is necessary for its propulsion or for the operation of any machinery built-in or permanently attached to the vehicle.

Agricultural processing vehicles4A.(1)

An agricultural processing vehicle is an excepted vehicle.

(2)

In sub-paragraph (1) above “an agricultural processing vehicle” means a vehicle which—

(a)

is used for the conveyance of built-in processing machinery,

(b)

is used on public roads only for proceeding to and from the place where that processing machinery is to be used, and

(c)

when so proceeding does not carry any load except such as is necessary for its propulsion or for the operation of the processing machinery.

(3)

Built-in processing machinery means machinery built in as part of, or permanently attached to, the vehicle that is used for the processing of agricultural, horticultural or forestry produce whilst the vehicle is stationary.

Vehicles used between different parts of land5(1)

A vehicle is an excepted vehicle if—

(a)

it is used only for purposes relating to agriculture, horticulture or forestry,

(b)

it is used on public roads only in passing between different areas of land occupied by the same person, ...

(c)

the distance it travels on public roads in passing between any two such areas does not exceed 1.5 kilometres, and

(d)

a nil licence is in force in respect of it.

(2)

In sub-paragraph (1) above “nil licence” has the meaning given by section 62 of the Vehicle Excise and Registration Act 1994.

Mowing machines6

A mowing machine is an excepted vehicle.

Snow clearing vehicles7

A vehicle is an excepted vehicle when it is—

(a)

being used, or

(b)

going to or from the place where it is to be or has been used,

for the purpose of clearing snow from public roads by means of a snow plough or similar device (whether or not forming part of the vehicle).

Gritters8

A vehicle is an excepted vehicle if it is constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow (with or without articles or material used for the purposes of the machinery).

Mobile cranes9(1)

A mobile crane is an excepted vehicle.

(2)

In sub-paragraph (1) above “mobile crane” means a vehicle which is designed and constructed as a mobile crane and which—

(a)

is used on public roads only as a crane in connection with work carried on at a site in the immediate vicinity or for the purpose of proceeding to and from a place where it is to be or has been used as a crane, ...

(b)

when so proceeding does not carry any load except such as is necessary for its propulsion or the operation of built-in lifting apparatus, and .

(c)

has a revenue weight exceeding 3,500 kilograms.

(3)

In sub-paragraph (2)(c) above “revenue weight” has the meaning given by section 60A of the Vehicle Excise and Registration Act 1994.

Mobile pumping vehicles9A.(1)

A mobile pumping vehicle is an excepted vehicle.

(2)

In sub-paragraph (1) above a “mobile pumping vehicle” means a vehicle—

(a)

which is constructed or adapted for use, and used, for the conveyance of a pump and a jib satisfying the requirements specified in sub-paragraph (3),

(b)

which is used on public roads only—

(i)

when the vehicle is stationary and the pump is being used to pump material from a point in the immediate vicinity to another such point, or

(ii)

for the purpose of proceeding to and from a place where the pump is to be or has been used, and

(c)

which when so proceeding, does not carry—

(i)

the material that is to be or has been pumped, or

(ii)

any other load except such as is necessary for the propulsion or equipment of the vehicle or for the operation of the pump.

(3)

The requirements referred to in sub-paragraph (2)(a) are that each of the pump and the jib is—

(a)

built in as part of the vehicle, and

(b)

designed so that material pumped by the pump is delivered to a desired height or depth through piping that—

(i)

is attached to the pump and the jib, and

(ii)

is raised or lowered to that height or depth by operation of the jib.

Digging machines10(1)

A digging machine is an excepted vehicle.

(2)

In sub-paragraph (1) above “digging machine” means a vehicle which is designed, constructed and used for the purpose of trench digging, or any kind of excavating or shovelling work, and which—

(a)

is used on public roads only for that purpose or for the purpose of proceeding to and from the place where it is to be or has been used for that purpose, and

(b)

when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.

Works trucks11(1)

A works truck is an excepted vehicle.

(2)

In sub-paragraph (1) above “works truck” means a goods vehicle which is designed for use in private premises and is used on public roads only—

(a)

for carrying goods between private premises and a vehicle on a road within one kilometre of those premises,

(b)

in passing from one part of private premises to another,

(c)

in passing between private premises and other private premises in a case where the premises are within one kilometre of each other, or

(d)

in connection with road works at the site of the works or within one kilometre of the site of the works.

(3)

In sub-paragraph (2) above “goods vehicle” means a vehicle constructed or adapted for use and used for the conveyance of goods or burden of any description, whether in the course of trade or not.

Road construction vehicles12

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

Road rollers13

A road roller is an excepted vehicle.

Road surfacing vehicles13A.(1)

A road surfacing vehicle is an excepted vehicle.

(2)

In sub-paragraph (1) above “road surfacing vehicle” means a vehicle which —

(a)

is designed and constructed to perform an operation necessary to construct or restore the surface of a road,

(b)

does not carry any load on a public road except such as is necessary for its propulsion or for the operation of any machinery built-in or permanently attached to the vehicle, and

(c)

has a maximum speed not exceeding 20 kilometres per hour.

Tar Sprayers13B.(1)

A tar sprayer is an excepted vehicle.

(2)

In sub-paragraph (1) above a tar sprayer means a vehicle which is constructed or permanently adapted, and used, solely for spraying tar on to the road or for proceeding to and from the place where it is to be or has been used for that purpose.

Interpretation14

In this Schedule “public road” means a road which is repairable at the public expense.

SCHEDULE 2

Section 17(7).

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.

SCHEDULE 2A Mixing of rebated oilPart I Light oil Converting unleaded petrol into leaded petrol1

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

Converting unleaded petrol into higher octane unleaded petrol2

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

Mixing different kinds of unleaded petrol2A

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

Power to create exceptions3

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

Part IIHeavy oil Mixing partially rebated heavy oil with unrebated heavy oil4

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

Mixing fully rebated heavy oil with unrebated heavy oil5

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

Mixing fully rebated heavy oil with partially rebated heavy oil6

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

Mixing different types of partially rebated gas oil6A

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

Complex mixtures of heavy oils7

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

Part IIA Unrebated heavy oil7A

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

Part 2BBiodiesel

Mixing biodiesel with rebated heavy oil7B

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

Part III Rates of duty, etc. Rate for mixtures of light oil8

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

Rate for mixtures of heavy oil9

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

Credit for duty paid on ingredients of mixture10

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

Interpretation11

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

SCHEDULE 3

Section 21(1).

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

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.

11

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

Part II12

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.

13

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

14

Regulating the production, dealing in, storage and warehousing of petrol substitutes and their removal to and from premises used therefor.

15

Relieving from the excise duty petrol substitutes intended for exportation or shipment as stores.

16

Generally for securing and collecting the excise duty.

In this Part of this Schedule “the excise duty” means the excise duty on petrol substitutes.

Part III road fuel gas17

Prohibiting the production of gas, and dealing in gas on which the excise duty has not been paid, except by persons holding a licence.

18

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

19

Regulating the production, dealing in, storage and warehousing of gas and the removal of gas to and from premises used therefor.

20

Requiring containers for gas to be marked in the manner prescribed by the regulations.

21

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.

22

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.

23

Requiring the production of books or documents relating to the supply or use of gas or the use of any road vehicle.

24

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.

25

Generally 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.

SCHEDULE 4

Section 24(1).

SUBJECTS FOR REGULATIONS UNDER SECTION 24 As to grant of relief . . . 1

Regulating the approval of persons for purposes of section 9(1) or (4) or 14(1) of this Act, whether individually or by reference to a class, and whether in relation to particular descriptions of oil or generally; enabling approval to be granted subject to conditions and providing for the conditions to be varied, or the approval revoked, for reasonable cause.

2

Enabling permission under section 9(1) of this Act to be granted subject to conditions as to the giving of security and otherwise.

3

Requiring claims or applications for repayment under section 9(4), 17, ... ... 19 or 19A of this Act to be made at such times and in respect of such periods as are prescribed; providing that no such claim or application shall lie where the amount to be paid is less than the prescribed minimum; and preventing, where a claim or application can be made under section 9(4) or 19, the payment of drawback.

As to mixing of oil4

Imposing restrictions on the mixing with other oil of any rebated oil or oil delivered without payment of duty.

As to marking of oil5

Requiring as a condition of allowing rebate on, or delivery without payment of duty of, any oil (subject to any exceptions provided by or under the regulations) that there shall have been added to that oil, at such times, in such manner and in such proportions as may be prescribed, one or more prescribed markers, with or without a prescribed colouring substance (not being a prescribed marker), and that a declaration to that effect is furnished.

6

Prescribing the substances which are to be used as markers.

7

Providing that the presence of a marker shall be disregarded if the proportion in which it is present is less than that prescribed for the purposes of this paragraph.

8

Prohibiting the addition to any oil of any prescribed marker or prescribed colouring substance except in such circumstances as may be prescribed.

9

Prohibiting the removal from any oil of any prescribed marker or prescribed colouring substance.

10

Prohibiting the addition to oil of any substance, not being a prescribed marker, which is calculated to impede the identification of a prescribed marker.

11

Regulating the storage or movement of prescribed markers.

12

Requiring any person who adds a prescribed marker to any oil to keep in such manner and to preserve for such period as may be prescribed such accounts and records in connection with his use of that marker as may be prescribed, and requiring the production of the accounts and records.

13

Requiring, in such circumstances or subject to such exceptions as may be prescribed, that any drum, storage tank, delivery pump or other container or outlet which contains any oil in which a prescribed marker is present shall be marked in the prescribed manner to indicate that the oil is not to be used as road fuel or for any other prohibited purpose.

14

Requiring any person who supplies oil in which a prescribed marker is present to deliver to the recipient a document containing a statement in the prescribed form to the effect that the oil is not to be used as road fuel or for any other prohibited purpose.

15

Prohibiting the sale of any oil the colour of which would prevent any prescribed colouring substance from being readily visible if present in the oil.

16

Prohibiting the importation of oil in which any prescribed marker, or any other substance which is calculated to impede the identification of a prescribed marker, is present.

As to control of storage, supply etc. of oil, entry of premises etc.17

Regulating the storage or movement of oil.

18

Restricting the supplying of oil in respect of which rebate has been allowed and not repaid or on which excise duty has not been paid.

18A

Prohibiting the use of aviation gasoline otherwise than as a fuel for aircraft.

18B

Prohibiting the taking of aviation gasoline into fuel tanks for engines other than aircraft engines.

19

Requiring a person owning or possessing a road vehicle which is constructed or adapted to use heavy oil as fuel to keep such accounts and records in such manner as may be prescribed, and to preserve such books and documents relating to the supply of heavy oil to or by him, or the use of heavy oil by him, for such period as may be prescribed.

20

Requiring the production of books or documents relating to the supply or use of oil or the use of any vehicle.

21

Authorising the entry and inspection of premises (other than private dwelling-houses) and the examination of vehicles, and authorising, or requiring the giving of facilities for, the inspection of oil found on any premises entered or on or in any vehicle and the taking of samples of any oil inspected.

Interpretation22

In this Schedule—

oil” means hydrocarbon oil;

prescribed” means prescribed by regulations made under section 24 of this Act;

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

SCHEDULE 5

Section 24(5).

SAMPLING1

The person taking a sample—

(a)

if he takes it from a motor vehicle, shall if practicable do so in the presence of a person appearing to him to be the owner or person for the time being in charge of the vehicle;

(b)

if he takes the sample on any premises but not from a motor vehicle, shall if practicable take it in the presence of a person appearing to him to be the occupier of the premises or for the time being in charge of the part of the premises from which it is taken.

2(1)

The result of an analysis of a sample shall not be admissible—

(a)

in criminal proceedings under the Customs and Excise Acts 1979; or

(b)

on behalf of the Commissioners in any civil proceedings under those Acts,

unless the analysis was made by an authorised analyst and the requirements of paragraph 1 above (where applicable) and of the following provisions of this paragraph have been complied with.

(2)

The person taking a sample must at the time have divided it into three parts (including the part to be analysed), marked and sealed or fastened up each part, and—

(a)

delivered one part to the person in whose presence the sample was taken in accordance with paragraph 1 above, if he requires it; and

(b)

retained one part for future comparison.

(3)

Where it was not practicable to comply with the relevant requirements of paragraph 1 above, the person taking the sample must have served notice on the owner or person in charge of the vehicle or, as the case may be, the occupier of the premises informing him that the sample has been taken and that one part of it is available for delivery to him, if he requires it, at such time and place as may be specified in the notice.

3(1)

Subject to sub-paragraph (2) below, in any such proceedings as are mentioned in paragraph 2(1) above a certificate purporting to be signed by an authorised analyst and certifying the presence of any substance in any such sample ... as may be specified in the certificate shall be evidence, and in Scotland sufficient evidence, of the facts stated in it.

(2)

Without prejudice to the admissibility of the evidence of the analyst (which shall be sufficient in Scotland as well as in England), such a certificate shall not be admissible as evidence—

(a)

unless a copy of it has, not less than 7 days before the hearing, been served by the prosecutor or, in the case of civil proceedings, the Commissioners on all other parties to the proceedings; or

(b)

if any of those other parties, not less than 3 days before the hearing or within such further time as the court may in special circumstances allow, serves notice on the prosecutor or, as the case may be, the Commissioners requiring the attendance at the hearing of the person by whom the analysis was made.

4(1)

Any notice required or authorised to be given under this Schedule shall be in writing.

(2)

Any such notice shall be deemed, unless the contrary is shown, to have been received by a person if it is shown to have been left for him at his last-known residence or place of business in the United Kingdom.

(3)

Any such notice may be given by post, and the letter containing the notice may be sent to the last-known residence or place of business in the United Kingdom of the person to whom it is directed.

(4)

Any such notice given to the secretary or clerk of a company or body of persons (incorporated or unincorporated) on behalf of the company or body shall be deemed to have been given to the company or body; and for the purpose of the foregoing provisions of this paragraph any such company or body of persons having an office in the United Kingdom shall be treated as resident at that office or, if it has more then one, at the registered or principal office.

(5)

Where any such notice is to be given to any person as the occupier of any land, and it is not practicable after reasonable inquiry to ascertain—

(a)

what is the name of any person being the occupier of the land; or

(b)

whether or not there is a person being the occupier of the land,

the notice may be addressed to the person concerned by any sufficient description of the capacity in which it is given to him.

(6)

In any case to which sub-paragraph (5) above applies, and in any other case where it is not practicable after reasonable inquiry to ascertain an address in the United Kingdom for the service of a notice to be given to a person as being the occupier of any land, the notice shall be deemed to have been received by the person concerned on being left for him on the land, either in the hands of a responsible person or conspicuously affixed to some building or object on the land.

(7)

Sub-paragraphs (2) to (6) above shall not affect the validity of any notice duly given otherwise than in accordance with those sub-paragraphs.

5

In this Schedule “authorised analyst” means—

(a)

the Government Chemist or a person acting under his direction;

(b)

the Government Chemist for Northern Ireland or a person acting under his direction;

(c)

any chemist authorised by the Treasury to make analyses for the purposes of this Schedule; or

(d)

any other person appointed as a public analyst or deputy public analyst under—

section 27 of the Food Safety Act 1990, or

Article 27(1) of the Food Safety (Northern Ireland) Order 1991.

5

In this Schedule “authorised analyst” means—

(a)

the Government Chemist or a person acting under his direction;

(b)

the Government Chemist for Northern Ireland or a person acting under his direction;

(c)

any chemist authorised by the Treasury to make analyses for the purposes of this Schedule; or

(d)

any other person appointed as a public analyst or deputy public analyst under—

section 27 of the Food Safety Act 1990, or

Article 27(1) of the Food Safety (Northern Ireland) Order 1991.

6

References in this Schedule to the taking of a sample or to a sample shall be construed respectively as references to the taking of a sample in pursuance of regulations under section 20AA or 24 of this Act and to a sample so taken.

7

This Schedule shall have effect in its application to a vehicle of which a person other than the owner is, or is for the time being, entitled to possession as if for references to the owner there were substituted references to the person entitled to possession.

SCHEDULE 6

Section 28(1).

CONSEQUENTIAL AMENDMENTS Finance Act 1965 and Finance Act (Northern Ireland) Act 19651

In section 92(2) of the Finance Act 1965 and section 14(2) of the Finance Act (Northern Ireland) Act 1966 (grants towards duty on bus fuel) for the words “hydrocarbon oil” there shall be substituted the words “ heavy oil ”.

Transport Act 19682

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

3, 4, 5.

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

Excise Duties (Gas as Road Fuel) Order 19726

In Article 3 of the Excise Duties (Gas as Road Fuel) Order 1972 for the words “hydrocarbon oil” there shall be substituted the words “ light oil ”.

7

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

SCHEDULE 7

Section 28(2)

REPEALS

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<otherAnalysis source="">
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<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11251231" marker="F1">
<p>
Sch. 1 substituted (1.7.1995) by
<ref eId="c01075" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c01076" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/8/2/3">s. 8(2)(3)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0b5d9a89727dc356f71c0ba00e13b67b" marker="F2">
<p>
Word in Sch. 1 para. 1 omitted (1.4.2007) by virtue of
<ref eId="cu40web52-00007" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu40web52-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu40web52-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/3/1">3(1)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1e182c7a39df11b9b216b91da96a12b1" marker="F3">
<p>
Sch. 1 para. 1(c) and preceding word inserted (1.4.2007) by
<ref eId="cu40web52-00016" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu40web52-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu40web52-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/3/2">3(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11251311" marker="F4">
<p>
Sch. 1 para. 2(1)(b) and the word “or” immediately preceding it repealed (28.7.2000 with effect in relation to the use of rebated heavy fuel on or after 1.5.2000) by
<ref eId="c01064" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c01065" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/9/2/a/3">ss. 9(2)(a)(3)</ref>
,
<ref eId="c01066" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/156">156</ref>
,
<ref eId="c01067" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/40/part/I/1">Sch. 40 Pt. I(1)</ref>
Note 3
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e5bebbe7a6007207feb769b1bb9afb6e" marker="F5">
<p>
Sch. 1 para. 2(2) substituted for Sch. 1 para. 2(2)(3) (1.4.2007) by
<ref eId="cu410avk2-00010" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu410avk2-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu410avk2-00012" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/4">4</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11251331" marker="F6">
<p>
Sch. 1 para. 2(4) repealed (28.7.2000 with effect in relation to the use of rebated heavy fuel on or after 1.5.2000) by
<ref eId="c01069" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c01070" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/9/2/b/3">ss. 9(2)(b)(3)</ref>
,
<ref eId="c01071" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/156">156</ref>
,
<ref eId="c01072" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/40/part/I/1">Sch. 40 Pt. I(1)</ref>
Note 3
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-65887a9187f023345f0c450f389029bb" marker="F7">
<p>
Sch. 1 para. 3A and cross-heading inserted (1.4.2007) by
<ref eId="cu40qqkw2-00007" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu40qqkw2-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu40qqkw2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/5">5</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-081681669bdc7c3b44a84dfbfbcf5eea" marker="F8">
<p>
Sch. 1 para. 4(1) renumbered (1.4.2007) by
<ref eId="cu88tu0f2-00016" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu88tu0f2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu88tu0f2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/6">6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a575bc6be46e696f82ad1eb538512612" marker="F9">
<p>
Sch. 1 para. 4(2) added (1.4.2007) by
<ref eId="cu41dznx2-00007" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu41dznx2-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu41dznx2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/6">6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6c770c7d1c861ea15f13018c9b0adc62" marker="F10">
<p>
Sch. 1 para. 4A and cross-heading inserted (1.4.2007) by
<ref eId="cu40qqkw2-00016" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu40qqkw2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu40qqkw2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/7">7</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-78e447439621691f7e1b4715e20d3c6a" marker="F11">
<p>
Sch. 1 para. 5(1) renumbered (1.4.2007) by
<ref eId="cu41jd6z2-00020" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu41jd6z2-00021" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu41jd6z2-00022" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/8">8</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5bb7cd126c09fdb0dc95ebb00625b6d9" marker="F12">
<p>
Word in Sch. 1 para. 5(1) omitted (1.4.2007) by virtue of
<ref eId="cu41jd6z2-00029" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu41jd6z2-00030" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu41jd6z2-00031" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/8/1">8(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3730af069870967482aa6a8fc6b790e7" marker="F13">
<p>
Words in Sch. 1 para. 5 inserted (1.4.2007) by
<ref eId="cu41jd6z2-00011" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu41jd6z2-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu41jd6z2-00013" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/8/2">8(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b2036d424d65a036b46704ca214aa5d3" marker="F14">
<p>
Word in Sch. 1 para. 9(2)(a) omitted (1.4.2007) by virtue of
<ref eId="cu41pthc2-00016" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu41pthc2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu41pthc2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/9/1">9(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-149707f3c51e586044e65998ea27b94b" marker="F15">
<p>
Words in Sch. 1 para. 9 substituted (1.4.2007) by
<ref eId="cu41pthc2-00007" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu41pthc2-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu41pthc2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/9/2">9(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c111c8f53ceaf2624b0cca092026a2a9" marker="F16">
<p>
Sch. 1 para. 9A and cross-heading inserted (1.4.2007) by
<ref eId="cu40qqkw2-00025" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu40qqkw2-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu40qqkw2-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/10">10</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-924c09d282abb827e9fcb2d1b514d406" marker="F17">
<p>
<ref eId="cu8fbyoa2-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/1/paragraph/12">Sch. 1 para. 12</ref>
omitted (1.4.2008) by virtue of
<ref eId="cu8fbyoa2-00005" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu8fbyoa2-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu8fbyoa2-00007" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/11">11</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3411fbe41df9a20ab325f756c5ec78d6" marker="F18">
<p>
Sch. 1 paras. 13A, 13B and cross-headings inserted (1.4.2008) by
<ref eId="cu8bd91j2-00008" href="http://www.legislation.gov.uk/id/uksi/2007/93">The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007 (S.I. 2007/93)</ref>
,
<ref eId="cu8bd91j2-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/1/2">arts. 1(2)</ref>
,
<ref eId="cu8bd91j2-00010" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/93/article/12">12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-66bf618ff7da6fa28923b9a0473454c7" marker="F19">
<p>
<ref eId="cq27wqf32-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A">Sch. 2A</ref>
repealed (with effect in accordance with s. 9(4) of the amending Act) by
<ref eId="cq27wqf32-00016" href="http://www.legislation.gov.uk/id/ukpga/2004/12">Finance Act 2004 (c. 12)</ref>
,
<ref eId="cq27wqf32-00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/12/section/9/3">s. 9(3)</ref>
,
<ref eId="cq27wqf32-00018" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/1/1">Sch. 42 Pt. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11251961" marker="F20">
<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>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11251971" marker="F21">
<p>
Sch. 3 Pt. I para. 10A substituted by
<ref eId="c01253" href="http://www.legislation.gov.uk/id/ukpga/1990/29">Finance Act 1990 (c. 29, SIF 40:1)</ref>
,
<ref eId="c01254" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/3/5/6">s. 3(5)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11251981" marker="F22">
<p>
Sch. 3 Pt. I paras. 10A-10C inserted by
<ref eId="c01256" href="http://www.legislation.gov.uk/id/ukpga/1982/39">Finance Act 1982 (c. 39)</ref>
,
<ref eId="c01257" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/5">s. 4(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11251991" marker="F23">
<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="F24">
<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="F25">
<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>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252031" marker="F26">
<p>
Sch. 3 Pt. II repealed (1.12.1995) by
<ref eId="c01272" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c01273" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5">ss. 11(5)</ref>
,
<ref eId="c01274" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref eId="c01275" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I">Sch. 23 Pt.I</ref>
;
<ref eId="c01276" href="http://www.legislation.gov.uk/id/uksi/1995/2715">S.I. 1995/2715</ref>
,
<ref eId="c01277" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252041" marker="F27">
<p>
Words substituted by
<ref eId="c04076" href="http://www.legislation.gov.uk/id/ukpga/1986/41">Finance Act 1986 (c. 41, SIF 40:1)</ref>
,
<ref eId="c04077" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/8/6">s. 8(6)</ref>
,
<ref eId="c04078" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/5/paragraph/4">Sch. 5 para. 4</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252051" marker="F28">
<p>
Words substituted by
<ref eId="c01278" href="http://www.legislation.gov.uk/id/ukpga/1986/41">Finance Act 1986 (c. 41, SIF 40:1)</ref>
,
<ref eId="c01279" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/8/6">s. 8(6)</ref>
,
<ref eId="c01280" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/5/paragraph/4">Sch. 5 para. 4</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252061" marker="F29">
<p>
Words repealed by
<ref eId="c01295" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c01296" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref eId="c01297" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252101" marker="F30">
<p>
Sch. 4 Pt. II para. 3 substituted by
<ref eId="c01282" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c.35, SIF 40:1)</ref>
,
<ref eId="c01283" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/1/3">s. 6(1)(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-31db75b2257873ae06a5b930ec666023" marker="F31">
<p>
Word in
<ref eId="cu8fd8l22-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/4/paragraph/3">Sch. 4 para. 3</ref>
omitted (retrospective to 1.4.2008) by virtue of
<ref eId="cu8fd8l22-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cu8fd8l22-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/23/a">Sch. 5 paras. 23(a)</ref>
,
<ref eId="cu8fd8l22-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/26/b">26(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_b711fc34-0f05-40b4-a783-8f426d9fdcda" marker="F32">
<p>
Words in Sch. 4 para. 3 repealed (1.11.1996) by
<ref eId="d12e5" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="cc00014" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8/2">ss. 8(2)</ref>
,
<ref eId="cc00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205">205</ref>
,
<ref eId="cc00016" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I">Sch. 41 Pt. I</ref>
;
<ref eId="d12e18" href="http://www.legislation.gov.uk/id/uksi/1996/2536">S.I. 1996/2536</ref>
,
<ref eId="cc00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2536/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252131" marker="F33">
<p>
<ref eId="c01298" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/4/paragraph/18A">Sch. 4 paras. 18A</ref>
,
<ref eId="c01299" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/4/paragraph/18B">18B</ref>
inserted by
<ref eId="c01300" href="http://www.legislation.gov.uk/id/ukpga/1982/39">Finance Act 1982 (c. 39, SIF 40:1)</ref>
,
<ref eId="c01301" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/6">s. 4(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252141" marker="F34">
<p>
<ref eId="c01302" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/4/paragraph/18A">Sch. 4 paras. 18A</ref>
,18B inserted by
<ref eId="c01303" href="http://www.legislation.gov.uk/id/ukpga/1982/39">Finance Act 1982 (c. 39, SIF 40:1)</ref>
,
<ref eId="c01304" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/6">s. 4(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3e7128a81d2395daa8514ba77d467320" marker="F35">
<p>
Words in Sch. 4 para. 22 omitted (retrospective to 1.4.2008) by virtue of
<ref eId="cu8ffs3j2-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cu8ffs3j2-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/23/b">Sch. 5 paras. 23(b)</ref>
,
<ref eId="cu8ffs3j2-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/26/b">26(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c5f64c5ef1ab8e0d656ab58e1f8b91a8" marker="F36">
<p>
Words in
<ref eId="cu8fign62-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/5/paragraph/3/1">Sch. 5 para. 3(1)</ref>
omitted (retrospective to 1.4.2008) by virtue of
<ref eId="cu8fign62-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cu8fign62-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/24">Sch. 5 paras. 24</ref>
,
<ref eId="cu8fign62-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/26/b">26(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252191" marker="F37">
<p>
Words substituted (E.W.S.) by virtue of
<ref eId="c01314" href="http://www.legislation.gov.uk/id/ukpga/1990/16">Food Safety Act 1990 (c. 16, SIF 53:1, 2)</ref>
,
<ref eId="c01315" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/16/section/59/1">s. 59(1)</ref>
,
<ref eId="c01316" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/16/schedule/3/paragraph/22">Sch. 3 para. 22</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252201" marker="F38">
<p>
Words in
<ref eId="c01317" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/5/paragraph/5/d">Sch. 5 para. 5(d)</ref>
substituted (N.I.) (21. 5.1991) by
<ref eId="c01318" href="http://www.legislation.gov.uk/id/uksi/1991/762">S.I. 1991/762</ref>
,
<ref eId="c01319" class="subref" href="http://www.legislation.gov.uk/id/uksi/1991/762/article/51/1">art. 51(1)</ref>
,
<ref eId="c01320" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/762/schedule/2/paragraph/13">Sch. 2 para.13</ref>
;
<ref eId="c01321" href="http://www.legislation.gov.uk/id/nisr/1991/175">S.R. 1991/175</ref>
,
<ref eId="c01322" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1991/175/article/2/1">art. 2(1)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252211" marker="F39">
<p>
Words inserted by
<ref eId="c01323" href="http://www.legislation.gov.uk/id/ukpga/1989/26">Finance Act 1989 (c. 26, SIF 40:1)</ref>
,
<ref eId="c01324" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/2/2">s. 2(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252271" marker="F40">
<p>
<ref eId="c01327" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/6/paragraph/2">Sch. 6 para. 2</ref>
repealed (1.1.1996) by
<ref eId="c01328" href="http://www.legislation.gov.uk/id/ukpga/1995/23">1995 c. 23</ref>
,
<ref eId="c01329" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/23/section/60/2">s. 60(2)</ref>
,
<ref eId="c01330" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/23/schedule/8/part/I">Sch. 8 Pt. I</ref>
(with
<ref eId="c01331" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/23/section/54">ss. 54</ref>
,
<ref eId="c01332" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/23/section/55">55</ref>
);
<ref eId="c01333" href="http://www.legislation.gov.uk/id/uksi/1995/2181">S.I. 1995/2181</ref>
,
<ref eId="c01334" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2181/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252281" marker="F41">
<p>
<ref eId="c01335" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/6/paragraph/3">Sch. 6 paras. 3</ref>
,
<ref eId="c01336" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/6/paragraph/4">4</ref>
,
<ref eId="c01337" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/6/paragraph/5">5</ref>
and 7 repealed by
<ref eId="c01338" href="http://www.legislation.gov.uk/id/ukpga/1983/55">Value Added Tax Act 1983 (c. 55, SIF 40:2)</ref>
,
<ref eId="c01339" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1983/55/section/50/2">s. 50(2)</ref>
,
<ref eId="c01340" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/11">Sch. 11</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252311" marker="F42">
<p>
<ref eId="c01342" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/6/paragraph/3">Sch. 6 paras. 3</ref>
,
<ref eId="c01343" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/6/paragraph/4">4</ref>
,
<ref eId="c01344" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/6/paragraph/5">5</ref>
and 7 repealed by
<ref eId="c01345" href="http://www.legislation.gov.uk/id/ukpga/1983/55">Value Added Tax Act 1983 (c. 55, SIF 40:2)</ref>
,
<ref eId="c01346" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1983/55/section/50/2">s. 50(2)</ref>
,
<ref eId="c01347" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/11">Sch. 11</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252171" marker="F43">
<p>
Words substituted (E.W.S.) by virtue of
<ref eId="c01305" href="http://www.legislation.gov.uk/id/ukpga/1990/16">Food Safety Act 1990 (c. 16, SIF 53:1, 2)</ref>
,
<ref eId="c01306" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/16/section/59/1">s. 59(1)</ref>
,
<ref eId="c01307" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/16/schedule/3/paragraph/22">Sch. 3 para. 22</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11252181" marker="F44">
<p>
Words in
<ref eId="c01308" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/5/paragraph/5/d">Sch. 5 para. 5(d)</ref>
substituted (N.I.) (21.5.1991) by
<ref eId="c01309" href="http://www.legislation.gov.uk/id/uksi/1991/762">S.I. 1991/762</ref>
,
<ref eId="c01310" class="subref" href="http://www.legislation.gov.uk/id/uksi/1991/762/article/1/2">art. 1(2)</ref>
,
<ref eId="c01311" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/762/schedule/2/paragraph/13">Sch. 2 para.13</ref>
;
<ref eId="c01312" href="http://www.legislation.gov.uk/id/nisr/1991/175">S.R. 1991/175</ref>
,
<ref eId="c01313" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1991/175/article/2/1">art. 2(1)</ref>
</p>
</note>
<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>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_dcfdfa1b-109f-4dfb-fd8f-13c8ba5e67bf" marker="C2">
<p>
Sch. 3 para. 3 modified by
<ref eId="d35e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc00056" 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="d35e10" 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="cc116510477648" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc00059" 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="M_C_9a9ffb79-8820-4db8-d67c-515c4975ad1f" marker="C3">
<p>
Sch. 3 paras. 6-11 modified by
<ref eId="d52e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc00062" 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="d52e10" 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="cc161090931006" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc00065" 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>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_731a4198-4319-457c-9ec5-df8605a6c9d7" marker="C6">
<p>
Sch. 4 para 5 modified by
<ref eId="d20e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc00010" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/b">reg. 3(1A)(b)</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="cc00012" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc136479525064" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/a">8(2)(a)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_ff8887a6-2b47-4686-ebed-fd186f7a1ee2" marker="C7">
<p>
Sch. 4 para 5 modified by
<ref eId="d20e4n1" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc106579552138" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/b">reg. 3(2A)(c)</ref>
(as inserted (1.4.2008) by
<ref eId="d20e10n1" 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="cc123428478225" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc138308677215" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/a">8(2)(d)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_89e13b30-5cc8-4697-ac2f-67874a01f1b0" marker="C8">
<p>
Sch. 4 paras. 8-10 modified by
<ref eId="d20e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc138759318562" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/b">reg. 3(1A)(b)</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="cc154367720402" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc141326160058" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/a">8(2)(a)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_97fac73a-a626-4585-866b-f2aad5a5246e" marker="C9">
<p>
Sch. 4 paras. 8-10 modified by
<ref eId="d20e4n1" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc137723367125" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2A/c">reg. 3(2A)(c)</ref>
(as inserted (1.4.2008) by
<ref eId="d20e10n1" 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="cc00017" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc159102800329" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/d">8(2)(d)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_c24ddb3a-1bd1-4115-8833-17fca466a367" marker="C10">
<p>
Sch. 4 paras. 8-10 modified by
<ref eId="d20e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc194880115355" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/b">reg. 3(1A)(b)</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="cc173319737454" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc136838488266" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/a">8(2)(a)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_7ccc40d1-bdbc-4829-b9cd-80d1a7e8fc3f" marker="C11">
<p>
Sch. 4 paras. 8-10 modified by
<ref eId="d20e4n1" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc123072939944" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2A/c">reg. 3(2A)(c)</ref>
(as inserted (1.4.2008) by
<ref eId="d20e10n1" 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="cc131494228397" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc175588640277" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/d">8(2)(d)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_4c19b60a-2209-4a9b-defa-8293a2464052" marker="C12">
<p>
Sch. 4 paras. 8-10 modified by
<ref eId="d20e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc149172286230" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/b">reg. 3(1A)(b)</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="cc196948334951" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc179327961072" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/a">8(2)(a)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_d1d2eda5-b6eb-4097-bc30-b5a5f989ad44" marker="C13">
<p>
Sch. 4 paras. 8-10 modified by
<ref eId="d20e4n1" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc00010n1" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/b">reg. 3(2A)(c)</ref>
(as inserted (1.4.2008) by
<ref eId="d20e10n1" 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="cc00012n1" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc00013n1" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/a">8(2)(d)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_1905de46-e3f6-4f65-84d8-df55dff1c425" marker="C14">
<p>
Sch. 4 paras. 12-16 modified by
<ref eId="d42e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc114557465677" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/b">reg. 3(1A)(b)</ref>
(as inserted (1.4.2008) by
<ref eId="d42e10" 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="cc130617600052" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc102444988938" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/a">8(2)(a)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_42119579-7f9a-4de4-912e-64b7f3b01250" marker="C15">
<p>
Sch. 4 paras. 12-17 modified by
<ref eId="d59e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc138393160882" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2A/c">reg. 3(2A)(c)</ref>
(as inserted (1.4.2008) by
<ref eId="d59e10" 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="cc122022449700" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc177435913721" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/d">8(2)(d)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_a7f8b353-c9e9-42b4-ab73-573532984580" marker="C16">
<p>
Sch. 4 paras. 12-16 modified by
<ref eId="d20e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc133076716976" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/b">reg. 3(1A)(b)</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="cc180713971287" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc155813290065" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/a">8(2)(a)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_4299d894-c39a-4b86-90c3-eb810fb57eb6" marker="C17">
<p>
Sch. 4 paras. 12-17 modified by
<ref eId="d37e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc188512352178" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2A/c">reg. 3(2A)(c)</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="cc176496974211" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc119277269741" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/d">8(2)(d)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_6e45bf28-b21b-49a5-faec-088668c8d444" marker="C18">
<p>
Sch. 4 paras. 12-16 modified by
<ref eId="d20e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc158076880537" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/b">reg. 3(1A)(b)</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="cc145974566742" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc111575229080" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/a">8(2)(a)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_615e5603-e44e-4e17-a78f-3eb0fcaf593a" marker="C19">
<p>
Sch. 4 paras. 12-17 modified by
<ref eId="d37e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc122508576497" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2A/c">reg. 3(2A)(c)</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="cc167576509135" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc197567490099" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/d">8(2)(d)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_93ae0dc3-66af-45ac-b482-9f682d378762" marker="C20">
<p>
Sch. 4 paras. 12-16 modified by
<ref eId="d20e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc118483837918" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/b">reg. 3(1A)(b)</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="cc104656342738" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc131783920305" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/a">8(2)(a)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_d7684b9b-6454-41c3-deb9-cb28966f7438" marker="C21">
<p>
Sch. 4 paras. 12-17 modified by
<ref eId="d37e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc195791277334" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2A/c">reg. 3(2A)(c)</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="cc142761997814" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc174761368417" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/d">8(2)(d)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_ae3e934d-8c25-4ec1-dd9c-a54c29642fcd" marker="C22">
<p>
Sch. 4 paras. 12-16 modified by
<ref eId="d20e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc121873803745" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/b">reg. 3(1A)(b)</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="cc165285198011" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc167815940154" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/a">8(2)(a)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_a7853284-62f3-49bc-9ec3-23c5dfd6d2d0" marker="C23">
<p>
Sch. 4 paras. 12-17 modified by
<ref eId="d37e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc123929180224" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2A/c">reg. 3(2A)(c)</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="cc130806903774" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc191896738730" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/d">8(2)(d)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e4241b21c7892edcf0e73727c6713aed" marker="C24">
<p>
Sch. 4 para. 17 modified (1.9.2004) by
<ref eId="cq28i6wi2-00304" 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="cq28i6wi2-00305" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cq28i6wi2-00306" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/f">3(1)(f)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_51bbeb1a-5c34-496c-c687-5e79b9482fab" marker="C25">
<p>
Sch. 4 paras. 12-17 modified by
<ref eId="d51e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc158134316559" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2A/c">reg. 3(2A)(c)</ref>
(as inserted (1.4.2008) by
<ref eId="d51e10" 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="cc177719441773" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc111314365912" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/d">8(2)(d)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-d3bbc3434e46d337d41ca6f390c10334" marker="C26">
<p>
Sch. 4 para. 21 modified (1.9.2004) by
<ref eId="cq28i6wi2-00313" 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="cq28i6wi2-00314" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cq28i6wi2-00315" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/f">3(1)(f)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_6c76d1fe-1cbe-4e88-a523-38afaba582ec" marker="C27">
<p>
Sch. 4 para. 21 modified by
<ref eId="d20e4" href="http://www.legislation.gov.uk/id/uksi/2004/2065">S.I. 2004/2065</ref>
,
<ref eId="cc157353324293" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2A/c">reg. 3(2A)(c)</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="cc176186205443" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cc174741278623" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/d">8(2)(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11252221" marker="C28">
<p>The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11252291" marker="C29">
<p>The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11252321" marker="C30">
<p>The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11251251" marker="M1">
<p>
<ref eId="c01062" href="http://www.legislation.gov.uk/id/ukpga/1994/22">1994 c. 22</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11251341" marker="M2">
<p>
<ref eId="c01073" href="http://www.legislation.gov.uk/id/ukpga/1994/22">1994 c. 22</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11252231" marker="M3">
<p>
<ref eId="c01325" href="http://www.legislation.gov.uk/id/ukpga/1965/25">1965 c. 25</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11252241" marker="M4">
<p>
<ref eId="c01326" href="http://www.legislation.gov.uk/id/apni/1966/21">1966 c. 21(N.I.)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11252301" marker="M5">
<p>
<ref eId="c01341" href="http://www.legislation.gov.uk/id/uksi/1972/567">S.I. 1972/567</ref>
.
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/5/schedules/2008-10-01</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>2008-10-01</dct:valid>
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<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
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<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"/>
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<ukm:Statistics>
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</meta>
<body>
<hcontainer name="schedules" eId="schedules">
<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-1">
<num>
<ins class="first" ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<noteRef uk:name="commentary" href="#c11251231" class="commentary"/>
SCHEDULE 1
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231"> EXCEPTED VEHICLES</ins>
</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-vehicles-excluded-from-definition-of-road-vehicle">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231"> Unlicensed vehicles not used on public roads</ins>
</heading>
<paragraph eId="schedule-1-paragraph-1" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">1</ins>
</num>
<subparagraph eId="schedule-1-paragraph-1-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">A vehicle is an excepted vehicle while—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-1-1-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">it is not used on a public road, </ins>
<noteRef href="#key-0b5d9a89727dc356f71c0ba00e13b67b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">...</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-1-1-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">no licence under the </ins>
<noteRef href="#c11251251" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Vehicle Excise and Registration Act 1994 is in force in respect of it</ins>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="first" ukl:ChangeId="key-1e182c7a39df11b9b216b91da96a12b1-1516115255880" ukl:CommentaryRef="key-1e182c7a39df11b9b216b91da96a12b1">
<noteRef uk:name="commentary" href="#key-1e182c7a39df11b9b216b91da96a12b1" class="commentary"/>
, and
</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-1-1-c">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-1e182c7a39df11b9b216b91da96a12b1-1516115255880" ukl:CommentaryRef="key-1e182c7a39df11b9b216b91da96a12b1">(c)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="last" ukl:ChangeId="key-1e182c7a39df11b9b216b91da96a12b1-1516115255880" ukl:CommentaryRef="key-1e182c7a39df11b9b216b91da96a12b1">it is kept by a person who has furnished such particulars and made such declarations as may be prescribed by regulations under section 22(1D) of that Act.</ins>
</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-1-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">A vehicle in respect of which there is current a certificate or document in the form of a licence issued under regulations under section 22(2) of the Vehicle Excise and Registration Act 1994 shall be treated for the purposes of sub-paragraph (1) above as a vehicle in respect of which a licence under that Act is in force.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-tractors">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Tractors</ins>
</heading>
<paragraph eId="schedule-1-paragraph-2" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">2</ins>
</num>
<subparagraph eId="schedule-1-paragraph-2-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">A vehicle is an excepted vehicle if it is—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-2-1-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">an agricultural tractor, </ins>
<noteRef href="#c11251311" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">. . .</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-2-1-b">
<num>
<noteRef href="#c11251311" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-2-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution first" ukl:ChangeId="key-e5bebbe7a6007207feb769b1bb9afb6e-1516115406545" ukl:CommentaryRef="key-e5bebbe7a6007207feb769b1bb9afb6e">
<noteRef uk:name="commentary" href="#key-e5bebbe7a6007207feb769b1bb9afb6e" class="commentary"/>
(2)
</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-e5bebbe7a6007207feb769b1bb9afb6e-1516115406545" ukl:CommentaryRef="key-e5bebbe7a6007207feb769b1bb9afb6e">In sub-paragraph (1) above “agricultural tractor” means a tractor which—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-2-2-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-e5bebbe7a6007207feb769b1bb9afb6e-1516115406545" ukl:CommentaryRef="key-e5bebbe7a6007207feb769b1bb9afb6e">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-e5bebbe7a6007207feb769b1bb9afb6e-1516115406545" ukl:CommentaryRef="key-e5bebbe7a6007207feb769b1bb9afb6e">is designed and constructed primarily for use otherwise than on roads, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-2-2-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-e5bebbe7a6007207feb769b1bb9afb6e-1516115406545" ukl:CommentaryRef="key-e5bebbe7a6007207feb769b1bb9afb6e">(b)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-e5bebbe7a6007207feb769b1bb9afb6e-1516115406545" ukl:CommentaryRef="key-e5bebbe7a6007207feb769b1bb9afb6e">is used on public roads solely for—</ins>
</ins>
</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-2-2-b-i">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-e5bebbe7a6007207feb769b1bb9afb6e-1516115406545" ukl:CommentaryRef="key-e5bebbe7a6007207feb769b1bb9afb6e">(i)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-e5bebbe7a6007207feb769b1bb9afb6e-1516115406545" ukl:CommentaryRef="key-e5bebbe7a6007207feb769b1bb9afb6e">purposes relating to agriculture, horticulture or forestry;</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-2-2-b-ii">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-e5bebbe7a6007207feb769b1bb9afb6e-1516115406545" ukl:CommentaryRef="key-e5bebbe7a6007207feb769b1bb9afb6e">(ii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-e5bebbe7a6007207feb769b1bb9afb6e-1516115406545" ukl:CommentaryRef="key-e5bebbe7a6007207feb769b1bb9afb6e">cutting verges bordering public roads; or</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-2-2-b-iii">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-e5bebbe7a6007207feb769b1bb9afb6e-1516115406545" ukl:CommentaryRef="key-e5bebbe7a6007207feb769b1bb9afb6e">(iii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution last" ukl:ChangeId="key-e5bebbe7a6007207feb769b1bb9afb6e-1516115406545" ukl:CommentaryRef="key-e5bebbe7a6007207feb769b1bb9afb6e">cutting hedges or trees bordering public roads or bordering verges which border public roads.</ins>
</ins>
</p>
</content>
</level>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-2-4">
<num>
<noteRef href="#c11251331" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-interpretationn1">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Light agricultural vehicles</ins>
</heading>
<paragraph eId="schedule-1-paragraph-3" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">3</ins>
</num>
<subparagraph eId="schedule-1-paragraph-3-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">A vehicle is an excepted vehicle if it is a light agricultural vehicle.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">In sub-paragraph (1) above “</ins>
<term refersTo="#term-light-agricultural-vehicle" eId="term-light-agricultural-vehicle">
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">light agricultural vehicle</ins>
</term>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">” means a vehicle which—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-3-2-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">has a revenue weight not exceeding 1,000 kilograms,</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-2-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">is designed and constructed so as to seat only the driver,</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-2-c">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">is designed and constructed primarily for use otherwise than on roads, and</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-2-d">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">is used solely for purposes relating to agriculture, horticulture or forestry.</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-3">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">In sub-paragraph (2)(a) above “</ins>
<term refersTo="#term-revenue-weight" eId="term-revenue-weight">
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">revenue weight</ins>
</term>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">” has the meaning given by section 60A of the </ins>
<noteRef href="#c11251341" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Vehicle Excise and Registration Act 1994.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-agricultural-material-handlers">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="first" ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">
<noteRef uk:name="commentary" href="#key-65887a9187f023345f0c450f389029bb" class="commentary"/>
Agricultural material handlers
</ins>
</ins>
</heading>
<paragraph eId="schedule-1-paragraph-3A" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">3A.</ins>
</ins>
</num>
<subparagraph eId="schedule-1-paragraph-3A-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">(1)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">An agricultural material handler is an excepted vehicle.</ins>
</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3A-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">(2)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">In sub-paragraph (1) above an “agricultural material handler” means a vehicle which is—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-3A-2-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">designed and constructed primarily for use otherwise than on roads,</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3A-2-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">designed to lift goods or burden, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3A-2-c">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">(c)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">used on public roads solely for —</ins>
</ins>
</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-3A-2-c-i">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">(i)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">purposes relating to agriculture, horticulture or forestry;</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-3A-2-c-ii">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">(ii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">cutting verges bordering public roads; or</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-3A-2-c-iii">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">(iii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="last" ukl:ChangeId="key-65887a9187f023345f0c450f389029bb-1516114992931" ukl:CommentaryRef="key-65887a9187f023345f0c450f389029bb">cutting hedges or trees bordering public roads or bordering verges which border public roads.</ins>
</ins>
</p>
</content>
</level>
</level>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-agricultural-engines">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Agricultural engines</ins>
</heading>
<paragraph eId="schedule-1-paragraph-4" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">4</ins>
</num>
<subparagraph eId="schedule-1-paragraph-4-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution first last" ukl:ChangeId="key-081681669bdc7c3b44a84dfbfbcf5eea-1516370413561" ukl:CommentaryRef="key-081681669bdc7c3b44a84dfbfbcf5eea">
<noteRef uk:name="commentary" href="#key-081681669bdc7c3b44a84dfbfbcf5eea" class="commentary"/>
(1)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">An agricultural engine is an excepted vehicle.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="first" ukl:ChangeId="key-a575bc6be46e696f82ad1eb538512612-1516116174597" ukl:CommentaryRef="key-a575bc6be46e696f82ad1eb538512612">
<noteRef uk:name="commentary" href="#key-a575bc6be46e696f82ad1eb538512612" class="commentary"/>
(2)
</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-a575bc6be46e696f82ad1eb538512612-1516116174597" ukl:CommentaryRef="key-a575bc6be46e696f82ad1eb538512612">In sub-paragraph (1) above “agricultural engine” means a vehicle which—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4-2-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-a575bc6be46e696f82ad1eb538512612-1516116174597" ukl:CommentaryRef="key-a575bc6be46e696f82ad1eb538512612">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-a575bc6be46e696f82ad1eb538512612-1516116174597" ukl:CommentaryRef="key-a575bc6be46e696f82ad1eb538512612">is designed and constructed primarily for use otherwise than on roads,</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-a575bc6be46e696f82ad1eb538512612-1516116174597" ukl:CommentaryRef="key-a575bc6be46e696f82ad1eb538512612">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-a575bc6be46e696f82ad1eb538512612-1516116174597" ukl:CommentaryRef="key-a575bc6be46e696f82ad1eb538512612">is designed, and used, solely for purposes relating to agriculture, horticulture or forestry,</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2-c">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-a575bc6be46e696f82ad1eb538512612-1516116174597" ukl:CommentaryRef="key-a575bc6be46e696f82ad1eb538512612">(c)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-a575bc6be46e696f82ad1eb538512612-1516116174597" ukl:CommentaryRef="key-a575bc6be46e696f82ad1eb538512612">is used on public roads only for proceeding to and from the place where it is to be or has been used for those purposes, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2-d">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-a575bc6be46e696f82ad1eb538512612-1516116174597" ukl:CommentaryRef="key-a575bc6be46e696f82ad1eb538512612">(d)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="last" ukl:ChangeId="key-a575bc6be46e696f82ad1eb538512612-1516116174597" ukl:CommentaryRef="key-a575bc6be46e696f82ad1eb538512612">when so proceeding does not carry any load except such as is necessary for its propulsion or for the operation of any machinery built-in or permanently attached to the vehicle.</ins>
</ins>
</p>
</content>
</level>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-agricultural-processing-vehicles">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="first" ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">
<noteRef uk:name="commentary" href="#key-6c770c7d1c861ea15f13018c9b0adc62" class="commentary"/>
Agricultural processing vehicles
</ins>
</ins>
</heading>
<paragraph eId="schedule-1-paragraph-4A" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">4A.</ins>
</ins>
</num>
<subparagraph eId="schedule-1-paragraph-4A-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">(1)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">An agricultural processing vehicle is an excepted vehicle.</ins>
</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4A-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">(2)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">In sub-paragraph (1) above “an agricultural processing vehicle” means a vehicle which—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4A-2-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">is used for the conveyance of built-in processing machinery,</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4A-2-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">is used on public roads only for proceeding to and from the place where that processing machinery is to be used, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4A-2-c">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">(c)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">when so proceeding does not carry any load except such as is necessary for its propulsion or for the operation of the processing machinery.</ins>
</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4A-3">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">(3)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="last" ukl:ChangeId="key-6c770c7d1c861ea15f13018c9b0adc62-1516115045045" ukl:CommentaryRef="key-6c770c7d1c861ea15f13018c9b0adc62">Built-in processing machinery means machinery built in as part of, or permanently attached to, the vehicle that is used for the processing of agricultural, horticultural or forestry produce whilst the vehicle is stationary.</ins>
</ins>
</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-vehicles-used-between-different-parts-of-land">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Vehicles used between different parts of land</ins>
</heading>
<paragraph eId="schedule-1-paragraph-5" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">5</ins>
</num>
<subparagraph eId="schedule-1-paragraph-5-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="first last" ukl:ChangeId="M_F_96e9a30a-04a9-45d0-803c-52d375fa0b5e-1516370637066" ukl:CommentaryRef="key-78e447439621691f7e1b4715e20d3c6a">
<noteRef uk:name="commentary" href="#key-78e447439621691f7e1b4715e20d3c6a" class="commentary"/>
(1)
</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">A vehicle is an excepted vehicle if—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">it is used only for purposes relating to agriculture, horticulture or forestry,</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">it is used on public roads only in passing between different areas of land occupied by the same person, </ins>
<noteRef href="#key-5bb7cd126c09fdb0dc95ebb00625b6d9" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">...</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-c">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">the distance it travels on public roads in passing between any two such areas does not exceed 1.5 kilometres</ins>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="first" ukl:ChangeId="key-3730af069870967482aa6a8fc6b790e7-1516116459885" ukl:CommentaryRef="key-3730af069870967482aa6a8fc6b790e7">
<noteRef uk:name="commentary" href="#key-3730af069870967482aa6a8fc6b790e7" class="commentary"/>
, and
</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-1-d">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3730af069870967482aa6a8fc6b790e7-1516116459885" ukl:CommentaryRef="key-3730af069870967482aa6a8fc6b790e7">(d)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3730af069870967482aa6a8fc6b790e7-1516116459885" ukl:CommentaryRef="key-3730af069870967482aa6a8fc6b790e7">a nil licence is in force in respect of it.</ins>
</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3730af069870967482aa6a8fc6b790e7-1516116459885" ukl:CommentaryRef="key-3730af069870967482aa6a8fc6b790e7">(2)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="last" ukl:ChangeId="key-3730af069870967482aa6a8fc6b790e7-1516116459885" ukl:CommentaryRef="key-3730af069870967482aa6a8fc6b790e7">In sub-paragraph (1) above “nil licence” has the meaning given by section 62 of the Vehicle Excise and Registration Act 1994.</ins>
</ins>
</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-mowing-machines">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Mowing machines</ins>
</heading>
<paragraph eId="schedule-1-paragraph-6" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">6</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">A mowing machine is an excepted vehicle.</ins>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-snow-clearing-vehicles">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Snow clearing vehicles</ins>
</heading>
<paragraph eId="schedule-1-paragraph-7" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">7</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">A vehicle is an excepted vehicle when it is—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-7-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">being used, or</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-7-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">going to or from the place where it is to be or has been used,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">for the purpose of clearing snow from public roads by means of a snow plough or similar device (whether or not forming part of the vehicle).</ins>
</p>
</wrapUp>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-gritters">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Gritters</ins>
</heading>
<paragraph eId="schedule-1-paragraph-8" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">8</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">A vehicle is an excepted vehicle if it is constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow (with or without articles or material used for the purposes of the machinery).</ins>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-mobile-cranes">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Mobile cranes</ins>
</heading>
<paragraph eId="schedule-1-paragraph-9" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">9</ins>
</num>
<subparagraph eId="schedule-1-paragraph-9-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">A mobile crane is an excepted vehicle.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-9-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">In sub-paragraph (1) above “</ins>
<term refersTo="#term-mobile-crane" eId="term-mobile-crane">
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">mobile crane</ins>
</term>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">” means a vehicle which is designed and constructed as a mobile crane and which—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-9-2-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">is used on public roads only as a crane in connection with work carried on at a site in the immediate vicinity or for the purpose of proceeding to and from a place where it is to be or has been used as a crane, </ins>
<noteRef href="#key-b2036d424d65a036b46704ca214aa5d3" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">...</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-9-2-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">when so proceeding does not carry any load except such as is necessary for its propulsion or </ins>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution first" ukl:ChangeId="key-149707f3c51e586044e65998ea27b94b-1516116618464" ukl:CommentaryRef="key-149707f3c51e586044e65998ea27b94b">
<noteRef uk:name="commentary" href="#key-149707f3c51e586044e65998ea27b94b" class="commentary"/>
the operation of built-in lifting apparatus, and .
</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-9-2-c">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-149707f3c51e586044e65998ea27b94b-1516116618464" ukl:CommentaryRef="key-149707f3c51e586044e65998ea27b94b">(c)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-149707f3c51e586044e65998ea27b94b-1516116618464" ukl:CommentaryRef="key-149707f3c51e586044e65998ea27b94b">has a revenue weight exceeding 3,500 kilograms.</ins>
</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-9-3">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution" ukl:ChangeId="key-149707f3c51e586044e65998ea27b94b-1516116618464" ukl:CommentaryRef="key-149707f3c51e586044e65998ea27b94b">(3)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="substitution last" ukl:ChangeId="key-149707f3c51e586044e65998ea27b94b-1516116618464" ukl:CommentaryRef="key-149707f3c51e586044e65998ea27b94b">In sub-paragraph (2)(c) above “revenue weight” has the meaning given by section 60A of the Vehicle Excise and Registration Act 1994.</ins>
</ins>
</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-mobile-pumping-vehicles">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="first" ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">
<noteRef uk:name="commentary" href="#key-c111c8f53ceaf2624b0cca092026a2a9" class="commentary"/>
Mobile pumping vehicles
</ins>
</ins>
</heading>
<paragraph eId="schedule-1-paragraph-9A" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">9A.</ins>
</ins>
</num>
<subparagraph eId="schedule-1-paragraph-9A-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(1)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">A mobile pumping vehicle is an excepted vehicle.</ins>
</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-9A-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(2)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">In sub-paragraph (1) above a “mobile pumping vehicle” means a vehicle—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-9A-2-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">which is constructed or adapted for use, and used, for the conveyance of a pump and a jib satisfying the requirements specified in sub-paragraph (3),</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-9A-2-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(b)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">which is used on public roads only—</ins>
</ins>
</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-9A-2-b-i">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(i)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">when the vehicle is stationary and the pump is being used to pump material from a point in the immediate vicinity to another such point, or</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-9A-2-b-ii">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(ii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">for the purpose of proceeding to and from a place where the pump is to be or has been used, and</ins>
</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="schedule-1-paragraph-9A-2-c">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(c)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">which when so proceeding, does not carry—</ins>
</ins>
</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-9A-2-c-i">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(i)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">the material that is to be or has been pumped, or</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-9A-2-c-ii">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(ii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">any other load except such as is necessary for the propulsion or equipment of the vehicle or for the operation of the pump.</ins>
</ins>
</p>
</content>
</level>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-9A-3">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(3)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">The requirements referred to in sub-paragraph (2)(a) are that each of the pump and the jib is—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-9A-3-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">built in as part of the vehicle, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-9A-3-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(b)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">designed so that material pumped by the pump is delivered to a desired height or depth through piping that—</ins>
</ins>
</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-9A-3-b-i">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(i)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">is attached to the pump and the jib, and</ins>
</ins>
</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-9A-3-b-ii">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">(ii)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="last" ukl:ChangeId="key-c111c8f53ceaf2624b0cca092026a2a9-1516115095870" ukl:CommentaryRef="key-c111c8f53ceaf2624b0cca092026a2a9">is raised or lowered to that height or depth by operation of the jib.</ins>
</ins>
</p>
</content>
</level>
</level>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-digging-machines">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Digging machines</ins>
</heading>
<paragraph eId="schedule-1-paragraph-10" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">10</ins>
</num>
<subparagraph eId="schedule-1-paragraph-10-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">A digging machine is an excepted vehicle.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-10-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">In sub-paragraph (1) above “</ins>
<term refersTo="#term-digging-machine" eId="term-digging-machine">
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">digging machine</ins>
</term>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">” means a vehicle which is designed, constructed and used for the purpose of trench digging, or any kind of excavating or shovelling work, and which—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-10-2-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">is used on public roads only for that purpose or for the purpose of proceeding to and from the place where it is to be or has been used for that purpose, and</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-10-2-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.</ins>
</p>
</content>
</level>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-works-trucks">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Works trucks</ins>
</heading>
<paragraph eId="schedule-1-paragraph-11" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">11</ins>
</num>
<subparagraph eId="schedule-1-paragraph-11-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">A works truck is an excepted vehicle.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-11-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">In sub-paragraph (1) above “</ins>
<term refersTo="#term-works-truck" eId="term-works-truck">
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">works truck</ins>
</term>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">” means a goods vehicle which is designed for use in private premises and is used on public roads only—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-11-2-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">for carrying goods between private premises and a vehicle on a road within one kilometre of those premises,</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-11-2-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">in passing from one part of private premises to another,</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-11-2-c">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">in passing between private premises and other private premises in a case where the premises are within one kilometre of each other, or</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-11-2-d">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">in connection with road works at the site of the works or within one kilometre of the site of the works.</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-11-3">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">In sub-paragraph (2) above “</ins>
<term refersTo="#term-goods-vehicle" eId="term-goods-vehicle">
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">goods vehicle</ins>
</term>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">” means a vehicle constructed or adapted for use and used for the conveyance of goods or burden of any description, whether in the course of trade or not.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-road-construction-vehicles">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Road construction vehicles</ins>
</heading>
<paragraph eId="schedule-1-paragraph-12" class="schProv1">
<num>
<noteRef href="#key-924c09d282abb827e9fcb2d1b514d406" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">12</ins>
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-road-rollers">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Road rollers</ins>
</heading>
<paragraph eId="schedule-1-paragraph-13" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">13</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">A road roller is an excepted vehicle.</ins>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-road-surfacing-vehicles">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="first" ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">
<noteRef uk:name="commentary" href="#key-3411fbe41df9a20ab325f756c5ec78d6" class="commentary"/>
Road surfacing vehicles
</ins>
</ins>
</heading>
<paragraph eId="schedule-1-paragraph-13A" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">13A.</ins>
</ins>
</num>
<subparagraph eId="schedule-1-paragraph-13A-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">(1)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">A road surfacing vehicle is an excepted vehicle.</ins>
</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-13A-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">(2)</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">In sub-paragraph (1) above “road surfacing vehicle” means a vehicle which —</ins>
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-13A-2-a">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">is designed and constructed to perform an operation necessary to construct or restore the surface of a road,</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-13A-2-b">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">does not carry any load on a public road except such as is necessary for its propulsion or for the operation of any machinery built-in or permanently attached to the vehicle, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-13A-2-c">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">(c)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">has a maximum speed not exceeding 20 kilometres per hour.</ins>
</ins>
</p>
</content>
</level>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-tar-sprayers">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">Tar Sprayers</ins>
</ins>
</heading>
<paragraph eId="schedule-1-paragraph-13B" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">13B.</ins>
</ins>
</num>
<subparagraph eId="schedule-1-paragraph-13B-1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">(1)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">A tar sprayer is an excepted vehicle.</ins>
</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-13B-2">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">(2)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">
<ins class="last" ukl:ChangeId="key-3411fbe41df9a20ab325f756c5ec78d6-1516374658191" ukl:CommentaryRef="key-3411fbe41df9a20ab325f756c5ec78d6">In sub-paragraph (1) above a tar sprayer means a vehicle which is constructed or permanently adapted, and used, solely for spraying tar on to the road or for proceeding to and from the place where it is to be or has been used for that purpose.</ins>
</ins>
</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-crossheading-interpretationn2">
<heading>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">Interpretation</ins>
</heading>
<paragraph eId="schedule-1-paragraph-14" class="schProv1">
<num>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">14</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">In this Schedule “</ins>
<term refersTo="#term-public-road" eId="term-public-road">
<ins ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">public road</ins>
</term>
<ins class="last" ukl:ChangeId="d29p4574" ukl:CommentaryRef="c11251231">” means a road which is repairable at the public expense.</ins>
</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
<hcontainer name="schedule" eId="schedule-2">
<num>
SCHEDULE 2
<authorialNote class="referenceNote">
<p>Section 17(7).</p>
</authorialNote>
</num>
<heading> MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17</heading>
<hcontainer name="crossheading" class="schGroup7" eId="schedule-2-paragraph-wrapper1n1">
<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 name="schedule" eId="schedule-2A">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
SCHEDULE 2A
</num>
<heading> Mixing of rebated oil</heading>
<part eId="schedule-2A-part-I">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Part I
</num>
<heading> Light oil</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-I-crossheading-converting-unleaded-petrol-into-leaded-petrol">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Converting unleaded petrol into leaded petrol
</heading>
<paragraph eId="schedule-2A-paragraph-1" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
1
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-I-crossheading-adding-octane-enhancers-to-low-octane-unleaded-petrol">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Converting unleaded petrol into higher octane unleaded petrol
</heading>
<paragraph eId="schedule-2A-paragraph-2" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
2
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-I-crossheading-mixing-different-kinds-of-unleaded-petrol">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Mixing different kinds of unleaded petrol
</heading>
<paragraph eId="schedule-2A-paragraph-2A" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
2A
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-I-crossheading-power-to-create-exceptions">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Power to create exceptions
</heading>
<paragraph eId="schedule-2A-paragraph-3" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
3
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
</part>
<part eId="schedule-2A-part-II">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Part II
</num>
<heading>Heavy oil</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-II-crossheading-mixing-partially-rebated-heavy-oil-with-unrebated-heavy-oil">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Mixing partially rebated heavy oil with unrebated heavy oil
</heading>
<paragraph eId="schedule-2A-paragraph-4" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
4
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-II-crossheading-mixing-fully-rebated-heavy-oil-with-unrebated-heavy-oil">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Mixing fully rebated heavy oil with unrebated heavy oil
</heading>
<paragraph eId="schedule-2A-paragraph-5" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
5
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-II-crossheading-mixing-fully-rebated-heavy-oil-with-partially-rebated-heavy-oil">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Mixing fully rebated heavy oil with partially rebated heavy oil
</heading>
<paragraph eId="schedule-2A-paragraph-6" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
6
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-II-crossheading-mixing-different-types-of-partially-rebated-gas-oil">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Mixing different types of partially rebated gas oil
</heading>
<paragraph eId="schedule-2A-paragraph-6A" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
6A
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-II-crossheading-complex-mixtures-of-heavy-oils">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Complex mixtures of heavy oils
</heading>
<paragraph eId="schedule-2A-paragraph-7" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
7
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
</part>
<part eId="schedule-2A-part-IIA">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Part IIA
</num>
<heading> Unrebated heavy oil</heading>
<paragraph eId="schedule-2A-paragraph-7A" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
7A
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</part>
<part eId="schedule-2A-part-4">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</heading>
<intro>
<p>
<inline name="smallCaps">Part 2B</inline>
<inline name="smallCaps">Biodiesel</inline>
</p>
</intro>
<hcontainer name="crossheading" class="schGroup7" eId="d25e1789">
<heading>
<i>Mixing biodiesel with rebated heavy oil</i>
</heading>
<paragraph eId="schedule-2A-paragraph-7B" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
7B
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
</part>
<part eId="schedule-2A-part-III">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Part III
</num>
<heading>
Rates of duty,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-III-crossheading-rate-for-mixtures-of-light-oil">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Rate for mixtures of light oil
</heading>
<paragraph eId="schedule-2A-paragraph-8" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
8
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-III-crossheading-rate-for-mixtures-of-heavy-oil">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Rate for mixtures of heavy oil
</heading>
<paragraph eId="schedule-2A-paragraph-9" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
9
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-III-crossheading-credit-for-duty-paid-on-ingredients-of-mixture">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Credit for duty paid on ingredients of mixture
</heading>
<paragraph eId="schedule-2A-paragraph-10" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
10
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-2A-part-III-crossheading-interpretation">
<heading>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Interpretation
</heading>
<paragraph eId="schedule-2A-paragraph-11" class="schProv1">
<num>
<noteRef href="#key-66bf618ff7da6fa28923b9a0473454c7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
11
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
</part>
</hcontainer>
<hcontainer name="schedule" eId="schedule-3">
<num>
SCHEDULE 3
<authorialNote class="referenceNote">
<p>Section 21(1).</p>
</authorialNote>
</num>
<heading> SUBJECTS FOR REGULATIONS UNDER SECTION 21</heading>
<part eId="schedule-3-part-I">
<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>
<p>
<ins class="first last" ukl:ChangeId="d29p5673" ukl:CommentaryRef="c11251961">
<noteRef uk:name="commentary" href="#c11251961" class="commentary"/>
Specifying the circumstances in which any such licence may be surrendered or revoked
</ins>
</p>
</content>
</paragraph>
<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>
</content>
</paragraph>
<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>
</paragraph>
<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>
<ins class="first" ukl:ChangeId="d29p5735" ukl:CommentaryRef="c11251971">
<noteRef uk:name="commentary" href="#c11251971" class="commentary"/>
10A
</ins>
<noteRef href="#c11251981" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p5735" ukl:CommentaryRef="c11251971">Amending the definition of “aviation gasoline” in subsection (4) of section 6 of this Act.</ins>
</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>
<part eId="schedule-3-part-II">
<num>
<noteRef href="#c11252031" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Part II
</num>
<hcontainer name="crossheading" class="schGroup7" eId="d25e1976">
<heading/>
<paragraph eId="schedule-3-paragraph-12" class="schProv1">
<num>12</num>
<content>
<p>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.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e1984">
<heading/>
<paragraph eId="schedule-3-paragraph-13" class="schProv1">
<num>13</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p31794" ukl:CommentaryRef="c11252041">
<noteRef uk:name="commentary" href="#c11252041" class="commentary"/>
Specifying the circumstances in which any such licence may be surrendered or revoked
</ins>
.
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e1994">
<heading/>
<paragraph eId="schedule-3-paragraph-14" class="schProv1">
<num>14</num>
<content>
<p>Regulating the production, dealing in, storage and warehousing of petrol substitutes and their removal to and from premises used therefor.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e2002">
<heading/>
<paragraph eId="schedule-3-paragraph-15" class="schProv1">
<num>15</num>
<content>
<p>Relieving from the excise duty petrol substitutes intended for exportation or shipment as stores.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e2010">
<heading/>
<paragraph eId="schedule-3-paragraph-16" class="schProv1">
<num>16</num>
<content>
<p>Generally for securing and collecting the excise duty.</p>
<p>
In this Part of this Schedule “
<term refersTo="#term-the-excise-duty" eId="term-the-excise-duty">the excise duty</term>
” means the excise duty on petrol substitutes.
</p>
</content>
</paragraph>
</hcontainer>
</part>
<part eId="schedule-3-part-III">
<num>Part III</num>
<heading> road fuel gas</heading>
<paragraph eId="schedule-3-paragraph-17" class="schProv1">
<num>17</num>
<content>
<p>Prohibiting the production of gas, and dealing in gas on which the excise duty has not been paid, except by persons holding a licence.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-18" class="schProv1">
<num>18</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p5797" ukl:CommentaryRef="c11252051">
<noteRef uk:name="commentary" href="#c11252051" class="commentary"/>
Specifying the circumstances in which any such licence may be surrendered or revoked
</ins>
.
</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-19" class="schProv1">
<num>19</num>
<content>
<p>Regulating the production, dealing in, storage and warehousing of gas and the removal of gas to and from premises used therefor.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-20" class="schProv1">
<num>20</num>
<content>
<p>Requiring containers for gas to be marked in the manner prescribed by the regulations.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-21" class="schProv1">
<num>21</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-22" class="schProv1">
<num>22</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-23" class="schProv1">
<num>23</num>
<content>
<p>Requiring the production of books or documents relating to the supply or use of gas or the use of any road vehicle.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-24" class="schProv1">
<num>24</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-25" class="schProv1">
<num>25</num>
<content>
<p>Generally for securing and collecting the excise duty.</p>
<p>
In this Part of this Schedule “
<term refersTo="#term-the-excise-duty" eId="term-the-excise-duty">the excise duty</term>
” means the excise duty chargeable under section 8 of this Act on gas, and “
<term refersTo="#term-gas" eId="term-gas">gas</term>
” means road fuel gas.
</p>
</content>
</paragraph>
</part>
</hcontainer>
<hcontainer name="schedule" eId="schedule-4">
<num>
SCHEDULE 4
<authorialNote class="referenceNote">
<p>Section 24(1).</p>
</authorialNote>
</num>
<heading> SUBJECTS FOR REGULATIONS UNDER SECTION 24</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-4-crossheading-as-to-grant-of-relief">
<heading>
As to grant of relief . . .
<noteRef href="#c11252061" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</heading>
<paragraph eId="schedule-4-paragraph-1" class="schProv1">
<num>1</num>
<content>
<p>Regulating the approval of persons for purposes of section 9(1) or (4) or 14(1) of this Act, whether individually or by reference to a class, and whether in relation to particular descriptions of oil or generally; enabling approval to be granted subject to conditions and providing for the conditions to be varied, or the approval revoked, for reasonable cause.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-2" class="schProv1">
<num>2</num>
<content>
<p>Enabling permission under section 9(1) of this Act to be granted subject to conditions as to the giving of security and otherwise.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-3" class="schProv1">
<num>
<ins class="first" ukl:ChangeId="d29p5891" ukl:CommentaryRef="c11252101">
<noteRef uk:name="commentary" href="#c11252101" class="commentary"/>
3
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p5891" ukl:CommentaryRef="c11252101">Requiring claims or applications for repayment under section 9(4), 17, </ins>
<ins ukl:ChangeId="d29p5891" ukl:CommentaryRef="c11252101">
<noteRef href="#key-31db75b2257873ae06a5b930ec666023" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
...
</ins>
<noteRef href="#M_F_b711fc34-0f05-40b4-a783-8f426d9fdcda" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="last" ukl:ChangeId="d29p5891" ukl:CommentaryRef="c11252101">... 19 or 19A of this Act to be made at such times and in respect of such periods as are prescribed; providing that no such claim or application shall lie where the amount to be paid is less than the prescribed minimum; and preventing, where a claim or application can be made under section 9(4) or 19, the payment of drawback.</ins>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-4-crossheading-as-to-mixing-of-oil">
<heading> As to mixing of oil</heading>
<paragraph eId="schedule-4-paragraph-4" class="schProv1">
<num>4</num>
<content>
<p>Imposing restrictions on the mixing with other oil of any rebated oil or oil delivered without payment of duty.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-4-crossheading-as-to-marking-of-oil">
<heading> As to marking of oil</heading>
<paragraph eId="schedule-4-paragraph-5" class="schProv1">
<num>5</num>
<content>
<p>Requiring as a condition of allowing rebate on, or delivery without payment of duty of, any oil (subject to any exceptions provided by or under the regulations) that there shall have been added to that oil, at such times, in such manner and in such proportions as may be prescribed, one or more prescribed markers, with or without a prescribed colouring substance (not being a prescribed marker), and that a declaration to that effect is furnished.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-6" class="schProv1">
<num>6</num>
<content>
<p>Prescribing the substances which are to be used as markers.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-7" class="schProv1">
<num>7</num>
<content>
<p>Providing that the presence of a marker shall be disregarded if the proportion in which it is present is less than that prescribed for the purposes of this paragraph.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-8" class="schProv1">
<num>8</num>
<content>
<p>Prohibiting the addition to any oil of any prescribed marker or prescribed colouring substance except in such circumstances as may be prescribed.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-9" class="schProv1">
<num>9</num>
<content>
<p>Prohibiting the removal from any oil of any prescribed marker or prescribed colouring substance.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-10" class="schProv1">
<num>10</num>
<content>
<p>Prohibiting the addition to oil of any substance, not being a prescribed marker, which is calculated to impede the identification of a prescribed marker.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-11" class="schProv1">
<num>11</num>
<content>
<p>Regulating the storage or movement of prescribed markers.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-12" class="schProv1">
<num>12</num>
<content>
<p>Requiring any person who adds a prescribed marker to any oil to keep in such manner and to preserve for such period as may be prescribed such accounts and records in connection with his use of that marker as may be prescribed, and requiring the production of the accounts and records.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-13" class="schProv1">
<num>13</num>
<content>
<p>Requiring, in such circumstances or subject to such exceptions as may be prescribed, that any drum, storage tank, delivery pump or other container or outlet which contains any oil in which a prescribed marker is present shall be marked in the prescribed manner to indicate that the oil is not to be used as road fuel or for any other prohibited purpose.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-14" class="schProv1">
<num>14</num>
<content>
<p>Requiring any person who supplies oil in which a prescribed marker is present to deliver to the recipient a document containing a statement in the prescribed form to the effect that the oil is not to be used as road fuel or for any other prohibited purpose.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-15" class="schProv1">
<num>15</num>
<content>
<p>Prohibiting the sale of any oil the colour of which would prevent any prescribed colouring substance from being readily visible if present in the oil.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-16" class="schProv1">
<num>16</num>
<content>
<p>Prohibiting the importation of oil in which any prescribed marker, or any other substance which is calculated to impede the identification of a prescribed marker, is present.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-4-crossheading-as-to-control-of-storage-supply-etc-of-oil-entry-of-premises-etc">
<heading>
As to control of storage, supply
<abbr title="et cetera" xml:lang="la">etc.</abbr>
of oil, entry of premises
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<paragraph eId="schedule-4-paragraph-17" class="schProv1">
<num>17</num>
<content>
<p>Regulating the storage or movement of oil.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-18" class="schProv1">
<num>18</num>
<content>
<p>Restricting the supplying of oil in respect of which rebate has been allowed and not repaid or on which excise duty has not been paid.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-18A" class="schProv1">
<num>
<ins class="first" ukl:ChangeId="d29p6023" ukl:CommentaryRef="c11252131">
<noteRef uk:name="commentary" href="#c11252131" class="commentary"/>
18A
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p6023" ukl:CommentaryRef="c11252131">Prohibiting the use of aviation gasoline otherwise than as a fuel for aircraft.</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-18B" class="schProv1">
<num>
<noteRef href="#c11252141" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
18B
</num>
<content>
<p>Prohibiting the taking of aviation gasoline into fuel tanks for engines other than aircraft engines.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-19" class="schProv1">
<num>19</num>
<content>
<p>Requiring a person owning or possessing a road vehicle which is constructed or adapted to use heavy oil as fuel to keep such accounts and records in such manner as may be prescribed, and to preserve such books and documents relating to the supply of heavy oil to or by him, or the use of heavy oil by him, for such period as may be prescribed.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-20" class="schProv1">
<num>20</num>
<content>
<p>Requiring the production of books or documents relating to the supply or use of oil or the use of any vehicle.</p>
</content>
</paragraph>
<paragraph eId="schedule-4-paragraph-21" class="schProv1">
<num>21</num>
<content>
<p>Authorising the entry and inspection of premises (other than private dwelling-houses) and the examination of vehicles, and authorising, or requiring the giving of facilities for, the inspection of oil found on any premises entered or on or in any vehicle and the taking of samples of any oil inspected.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-4-crossheading-interpretation">
<heading> Interpretation</heading>
<paragraph eId="schedule-4-paragraph-22" class="schProv1">
<num>22</num>
<intro>
<p>In this Schedule—</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-oil" eId="term-oil">oil</term>
” means hydrocarbon oil;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-prescribed" eId="term-prescribed">prescribed</term>
” means prescribed by regulations made under section 24 of this Act;
</p>
</content>
</hcontainer>
<wrapUp>
<p>
<noteRef href="#key-3e7128a81d2395daa8514ba77d467320" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</p>
</wrapUp>
</paragraph>
</hcontainer>
</hcontainer>
<hcontainer name="schedule" eId="schedule-5">
<num>
SCHEDULE 5
<authorialNote class="referenceNote">
<p>Section 24(5).</p>
</authorialNote>
</num>
<heading> SAMPLING</heading>
<paragraph eId="schedule-5-paragraph-1" class="schProv1">
<num>1</num>
<intro>
<p>The person taking a sample—</p>
</intro>
<level class="para1" eId="schedule-5-paragraph-1-a">
<num>(a)</num>
<content>
<p>if he takes it from a motor vehicle, shall if practicable do so in the presence of a person appearing to him to be the owner or person for the time being in charge of the vehicle;</p>
</content>
</level>
<level class="para1" eId="schedule-5-paragraph-1-b">
<num>(b)</num>
<content>
<p>if he takes the sample on any premises but not from a motor vehicle, shall if practicable take it in the presence of a person appearing to him to be the occupier of the premises or for the time being in charge of the part of the premises from which it is taken.</p>
</content>
</level>
</paragraph>
<paragraph eId="schedule-5-paragraph-2" class="schProv1">
<num>2</num>
<subparagraph eId="schedule-5-paragraph-2-1">
<num>(1)</num>
<intro>
<p>The result of an analysis of a sample shall not be admissible—</p>
</intro>
<level class="para1" eId="schedule-5-paragraph-2-1-a">
<num>(a)</num>
<content>
<p>in criminal proceedings under the Customs and Excise Acts 1979; or</p>
</content>
</level>
<level class="para1" eId="schedule-5-paragraph-2-1-b">
<num>(b)</num>
<content>
<p>on behalf of the Commissioners in any civil proceedings under those Acts,</p>
</content>
</level>
<wrapUp>
<p>unless the analysis was made by an authorised analyst and the requirements of paragraph 1 above (where applicable) and of the following provisions of this paragraph have been complied with.</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-5-paragraph-2-2">
<num>(2)</num>
<intro>
<p>The person taking a sample must at the time have divided it into three parts (including the part to be analysed), marked and sealed or fastened up each part, and—</p>
</intro>
<level class="para1" eId="schedule-5-paragraph-2-2-a">
<num>(a)</num>
<content>
<p>delivered one part to the person in whose presence the sample was taken in accordance with paragraph 1 above, if he requires it; and</p>
</content>
</level>
<level class="para1" eId="schedule-5-paragraph-2-2-b">
<num>(b)</num>
<content>
<p>retained one part for future comparison.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-5-paragraph-2-3">
<num>(3)</num>
<content>
<p>Where it was not practicable to comply with the relevant requirements of paragraph 1 above, the person taking the sample must have served notice on the owner or person in charge of the vehicle or, as the case may be, the occupier of the premises informing him that the sample has been taken and that one part of it is available for delivery to him, if he requires it, at such time and place as may be specified in the notice.</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-5-paragraph-3" class="schProv1">
<num>3</num>
<subparagraph eId="schedule-5-paragraph-3-1">
<num>(1)</num>
<content>
<p>
Subject to sub-paragraph (2) below, in any such proceedings as are mentioned in paragraph 2(1) above a certificate purporting to be signed by an authorised analyst and certifying the presence of any substance in any such sample
<noteRef href="#key-c5f64c5ef1ab8e0d656ab58e1f8b91a8" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... as may be specified in the certificate shall be evidence, and in Scotland sufficient evidence, of the facts stated in it.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-5-paragraph-3-2">
<num>(2)</num>
<intro>
<p>Without prejudice to the admissibility of the evidence of the analyst (which shall be sufficient in Scotland as well as in England), such a certificate shall not be admissible as evidence—</p>
</intro>
<level class="para1" eId="schedule-5-paragraph-3-2-a">
<num>(a)</num>
<content>
<p>unless a copy of it has, not less than 7 days before the hearing, been served by the prosecutor or, in the case of civil proceedings, the Commissioners on all other parties to the proceedings; or</p>
</content>
</level>
<level class="para1" eId="schedule-5-paragraph-3-2-b">
<num>(b)</num>
<content>
<p>if any of those other parties, not less than 3 days before the hearing or within such further time as the court may in special circumstances allow, serves notice on the prosecutor or, as the case may be, the Commissioners requiring the attendance at the hearing of the person by whom the analysis was made.</p>
</content>
</level>
</subparagraph>
</paragraph>
<paragraph eId="schedule-5-paragraph-4" class="schProv1">
<num>4</num>
<subparagraph eId="schedule-5-paragraph-4-1">
<num>(1)</num>
<content>
<p>Any notice required or authorised to be given under this Schedule shall be in writing.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-5-paragraph-4-2">
<num>(2)</num>
<content>
<p>Any such notice shall be deemed, unless the contrary is shown, to have been received by a person if it is shown to have been left for him at his last-known residence or place of business in the United Kingdom.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-5-paragraph-4-3">
<num>(3)</num>
<content>
<p>Any such notice may be given by post, and the letter containing the notice may be sent to the last-known residence or place of business in the United Kingdom of the person to whom it is directed.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-5-paragraph-4-4">
<num>(4)</num>
<content>
<p>Any such notice given to the secretary or clerk of a company or body of persons (incorporated or unincorporated) on behalf of the company or body shall be deemed to have been given to the company or body; and for the purpose of the foregoing provisions of this paragraph any such company or body of persons having an office in the United Kingdom shall be treated as resident at that office or, if it has more then one, at the registered or principal office.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-5-paragraph-4-5">
<num>(5)</num>
<intro>
<p>Where any such notice is to be given to any person as the occupier of any land, and it is not practicable after reasonable inquiry to ascertain—</p>
</intro>
<level class="para1" eId="schedule-5-paragraph-4-5-a">
<num>(a)</num>
<content>
<p>what is the name of any person being the occupier of the land; or</p>
</content>
</level>
<level class="para1" eId="schedule-5-paragraph-4-5-b">
<num>(b)</num>
<content>
<p>whether or not there is a person being the occupier of the land,</p>
</content>
</level>
<wrapUp>
<p>the notice may be addressed to the person concerned by any sufficient description of the capacity in which it is given to him.</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-5-paragraph-4-6">
<num>(6)</num>
<content>
<p>In any case to which sub-paragraph (5) above applies, and in any other case where it is not practicable after reasonable inquiry to ascertain an address in the United Kingdom for the service of a notice to be given to a person as being the occupier of any land, the notice shall be deemed to have been received by the person concerned on being left for him on the land, either in the hands of a responsible person or conspicuously affixed to some building or object on the land.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-5-paragraph-4-7">
<num>(7)</num>
<content>
<p>Sub-paragraphs (2) to (6) above shall not affect the validity of any notice duly given otherwise than in accordance with those sub-paragraphs.</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-5-paragraph-5" class="schProv1">
<num>5</num>
<intro>
<p>
In this Schedule “
<term refersTo="#term-authorised-analyst" eId="term-authorised-analyst">authorised analyst</term>
” means—
</p>
</intro>
<level class="para1" eId="schedule-5-paragraph-5-a">
<num>(a)</num>
<content>
<p>the Government Chemist or a person acting under his direction;</p>
</content>
</level>
<level class="para1" eId="schedule-5-paragraph-5-b">
<num>(b)</num>
<content>
<p>the Government Chemist for Northern Ireland or a person acting under his direction;</p>
</content>
</level>
<level class="para1" eId="schedule-5-paragraph-5-c">
<num>(c)</num>
<content>
<p>any chemist authorised by the Treasury to make analyses for the purposes of this Schedule; or</p>
</content>
</level>
<subparagraph eId="schedule-5-paragraph-5-d">
<num>(d)</num>
<content>
<p>any other person appointed as a public analyst or deputy public analyst under—</p>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p>
<ins class="first last" ukl:ChangeId="d29p6293" ukl:CommentaryRef="c11252191">
<noteRef uk:name="commentary" href="#c11252191" class="commentary"/>
section 27 of the Food Safety Act 1990
</ins>
, or
</p>
</item>
<item>
<p>
<ins class="first last" ukl:ChangeId="d29p6300" ukl:CommentaryRef="c11252201">
<noteRef uk:name="commentary" href="#c11252201" class="commentary"/>
Article 27(1) of the Food Safety (Northern Ireland) Order 1991
</ins>
.
</p>
</item>
</blockList>
</content>
</subparagraph>
</paragraph>
<section eId="schedule-5-paragraph-5-n.i." alternativeTo="schedule-5-paragraph-5" ukl:Description="N.I.">
<num>5</num>
<intro>
<p>
In this Schedule “
<term refersTo="#term-authorised-analyst" eId="term-authorised-analyst">authorised analyst</term>
” means—
</p>
</intro>
<level class="para1" eId="schedule-5-paragraph-5-a-n.i.">
<num>(a)</num>
<content>
<p>the Government Chemist or a person acting under his direction;</p>
</content>
</level>
<level class="para1" eId="schedule-5-paragraph-5-b-n.i.">
<num>(b)</num>
<content>
<p>the Government Chemist for Northern Ireland or a person acting under his direction;</p>
</content>
</level>
<level class="para1" eId="schedule-5-paragraph-5-c-n.i.">
<num>(c)</num>
<content>
<p>any chemist authorised by the Treasury to make analyses for the purposes of this Schedule; or</p>
</content>
</level>
<subsection eId="schedule-5-paragraph-5-d-n.i.">
<num>(d)</num>
<content>
<p>any other person appointed as a public analyst or deputy public analyst under—</p>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p>
<ins class="first last" ukl:ChangeId="d29p17743" ukl:CommentaryRef="c11252171">
<noteRef uk:name="commentary" href="#c11252171" class="commentary"/>
section 27 of the Food Safety Act 1990
</ins>
, or
</p>
</item>
<item>
<p>
<ins class="first last" ukl:ChangeId="d29p17750" ukl:CommentaryRef="c11252181">
<noteRef uk:name="commentary" href="#c11252181" class="commentary"/>
Article 27(1) of the Food Safety (Northern Ireland) Order 1991
</ins>
.
</p>
</item>
</blockList>
</content>
</subsection>
</section>
<paragraph eId="schedule-5-paragraph-6" class="schProv1">
<num>6</num>
<content>
<p>
References in this Schedule to the taking of a sample or to a sample shall be construed respectively as references to the taking of a sample in pursuance of regulations under section
<ins class="first last" ukl:ChangeId="d29p6311" ukl:CommentaryRef="c11252211">
<noteRef uk:name="commentary" href="#c11252211" class="commentary"/>
20AA or
</ins>
24 of this Act and to a sample so taken.
</p>
</content>
</paragraph>
<paragraph eId="schedule-5-paragraph-7" class="schProv1">
<num>7</num>
<content>
<p>This Schedule shall have effect in its application to a vehicle of which a person other than the owner is, or is for the time being, entitled to possession as if for references to the owner there were substituted references to the person entitled to possession.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="schedule" eId="schedule-6">
<num>
SCHEDULE 6
<authorialNote class="referenceNote">
<p>Section 28(1).</p>
</authorialNote>
</num>
<heading> CONSEQUENTIAL AMENDMENTS</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-6-crossheading-finance-act-1965-and-finance-act-northern-ireland-act-1965">
<heading> Finance Act 1965 and Finance Act (Northern Ireland) Act 1965</heading>
<paragraph eId="schedule-6-paragraph-1" class="schProv1">
<num>1</num>
<content>
<p>
<mod>
In section 92(2) of the
<noteRef href="#c11252231" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1965 and section 14(2) of the
<noteRef href="#c11252241" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act (Northern Ireland) Act 1966 (grants towards duty on bus fuel) for the words “hydrocarbon oil” there shall be substituted the words
<quotedText>“ heavy oil ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-6-crossheading-transport-act-1968">
<heading> Transport Act 1968</heading>
<paragraph eId="schedule-6-paragraph-2" class="schProv1">
<num>
<noteRef href="#c11252271" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
2
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="schedule-6-paragraph-3" class="schProv1">
<num>3, 4, 5.</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c11252281" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-6-crossheading-excise-duties-gas-as-road-fuel-order-1972">
<heading> Excise Duties (Gas as Road Fuel) Order 1972</heading>
<paragraph eId="schedule-6-paragraph-6" class="schProv1">
<num>6</num>
<content>
<p>
<mod>
In Article 3 of the
<noteRef href="#c11252301" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Excise Duties (Gas as Road Fuel) Order 1972 for the words “hydrocarbon oil” there shall be substituted the words
<quotedText>“ light oil ”</quotedText>
.
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-6-paragraph-7" class="schProv1">
<num>7</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c11252311" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
<hcontainer name="schedule" eId="schedule-7">
<num>
SCHEDULE 7
<authorialNote class="referenceNote">
<p>Section 28(2)</p>
</authorialNote>
</num>
<heading> REPEALS</heading>
<content>
<tblock class="figure" ukl:Orientation="portrait" ukl:ImageLayout="vertical">
<p>
<img src="http://www.legislation.gov.uk/ukpga/1979/5/images/ukpga_19790005_en_sld_001" ukl:Width="auto" ukl:Height="auto"/>
</p>
</tblock>
</content>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>