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Changes over time for: Section 19
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Version Superseded: 31/10/1996
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Point in time view as at 01/01/1996. This version of this provision has been superseded.
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Changes to legislation:
Hydrocarbon Oil Duties Act 1979, Section 19 is up to date with all changes known to be in force on or before 06 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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19 Fuel used in fishing boats, etc.U.K.
(1)Subsection (3) below shall have effect in the case of—
(a)any fishing boat entered in the [register of British ships under the Merchant Shipping Act 1995] and used for the purposes of fishing by a person gaining a substantial part of his livelihood by fishing, whether he is the owner of the boat or not; or
(b)any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); or
(c)any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,
in respect of which an application is made to the Commissioners for the purposes of this section by the owner or master of the fishing boat or, as the case may be, by the Institution.
(2)Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.
(3)Subject to the provisions of this section, if it appears to the satisfaction of the Commissioners that the applicant has . . . used any quantity of hydrocarbon oil on board that boat or for the purposes of that tractor or gear, the applicant shall be entitled to obtain from the Commissioners repayment of any excise duty which has been paid in respect of the oil so used [less any rebate allowed in respect of the duty].
(4)(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Modifications etc. (not altering text)
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