http://www.legislation.gov.uk/ukpga/1979/5/section/19Hydrocarbon 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 Participation2024-02-22 Miscellaneous reliefs Fuel used in <Substitution ChangeId="key-bb7e2d39638f705ee5453875bf7bfe63-1660904917557" CommentaryRef="key-bb7e2d39638f705ee5453875bf7bfe63">lifeboats</Substitution>, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>191Subsection (3) below shall have effect in the case of—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bany lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); orcany 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 Institution.2Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.3Subject 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 ....4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3S. 19 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)s. 19(1)(a) repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(b), 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2Words in s. 19(1) repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(b), 205, Sch. 41 Pt. I: S.I. 1996/2536,art. 2S. 19(3) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(b)(2)(c)S. 19(3) amended by S.I. 1985/1032, reg. 11(c)S. 19(3) explained by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)S. 19(3) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)Words repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt.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)S. 19(4)(5) repealed by Finance Act 1981 (c. 35, SIF 40:1), 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)S. 19(6) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2S. 19(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)(b)S. 19(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(2)(c)S. 19 excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(b), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)Word in s. 19 cross-heading substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 16(2)Words in s. 19(3) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 16(3)
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<dc:title>Hydrocarbon Oil Duties Act 1979</dc:title>
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and words
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Fuel used in
<Substitution ChangeId="key-bb7e2d39638f705ee5453875bf7bfe63-1660904917557" CommentaryRef="key-bb7e2d39638f705ee5453875bf7bfe63">lifeboats</Substitution>
,
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19" id="section-19">
<Pnumber>
<CommentaryRef Ref="c11247351"/>
<CommentaryRef Ref="c11247361"/>
<CommentaryRef Ref="key-d42948bfa717fb747f6b5a49768bb865"/>
19
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1" id="section-19-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subsection (3) below shall have effect in the case of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1/a" id="section-19-1-a">
<Pnumber>
<CommentaryRef Ref="c11247371"/>
a
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1/b" id="section-19-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/1/c" id="section-19-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,</Text>
</P3para>
</P3>
<Text>
in respect of which an application is made to the Commissioners for the purposes of this section
<CommentaryRef Ref="c11247381"/>
..., by the Institution.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/2" id="section-19-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3" id="section-19-3" RestrictStartDate="2004-09-01">
<Pnumber>
<CommentaryRef Ref="c11247391"/>
<CommentaryRef Ref="c11247401"/>
<CommentaryRef Ref="c11247411"/>
<CommentaryRef Ref="c11247421"/>
<CommentaryRef Ref="key-0d06fd33d928a2d85420e5082058ea4c"/>
<CommentaryRef Ref="key-eb8b411798ec541f52022538094b403c"/>
3
</Pnumber>
<P2para>
<Text>
Subject to the provisions of this section, if it appears to the satisfaction of the Commissioners that the applicant has
<CommentaryRef Ref="c11247431"/>
... 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
<CommentaryRef Ref="key-7eaf5a37bf9606c462cd5cf1c4d3660e"/>
....
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/4n1" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/4n1" id="section-19-4n1">
<Pnumber>
<CommentaryRef Ref="c11247451"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/4" id="section-19-4">
<Pnumber>
<CommentaryRef Ref="c11247451"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/6" id="section-19-6">
<Pnumber>
<CommentaryRef Ref="c11247461"/>
6
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="c11247351" Type="C">
<Para>
<Text>
Ss. 17-19A amended (15.10.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00615" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef CitationRef="c00615" id="c00616" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/12/3" Operative="true" SectionRef="section-12-3">s. 12(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2215" id="c00617" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
,
<CitationSubRef CitationRef="c00617" id="c00618" URI="http://www.legislation.gov.uk/id/uksi/1993/2215/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247361" Type="C">
<Para>
<Text>
S. 19 excluded (20.10.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2518" id="c00620" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2518">S.I. 1995/2518</Citation>
,
<CitationSubRef CitationRef="c00620" id="c00621" URI="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b" Operative="true" SectionRef="regulation-118-b">reg. 118(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247371" Type="F">
<Para>
<Text>
s. 19(1)(a) repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00623" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef CitationRef="c00623" id="c00624" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8/1/b" SectionRef="section-8-1-b">ss. 8(1)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="c00623" id="c00625" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" SectionRef="section-205">205</CitationSubRef>
,
<CitationSubRef CitationRef="c00623" id="c00626" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I" Operative="true" SectionRef="schedule-41-part-I">Sch. 41 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2536" id="c00627" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2536">S.I. 1996/2536</Citation>
,
<CitationSubRef CitationRef="c00627" id="c00628" URI="http://www.legislation.gov.uk/id/uksi/1996/2536/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247381" Type="F">
<Para>
<Text>
Words in s. 19(1) repealed (1.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00630" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef CitationRef="c00630" id="c00631" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/8/1/b" SectionRef="section-8-1-b">ss. 8(1)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="c00630" id="c00632" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" SectionRef="section-205">205</CitationSubRef>
,
<CitationSubRef CitationRef="c00630" id="c00633" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/I" Operative="true" SectionRef="schedule-41-part-I">Sch. 41 Pt. I</CitationSubRef>
:
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2536" id="c00634" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2536">S.I. 1996/2536</Citation>
,art. 2
</Text>
</Para>
</Commentary>
<Commentary id="c11247391" Type="C">
<Para>
<Text>
S. 19(3) modified (26.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1928" id="c00636" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1928">S.I. 2002/1928</Citation>
,
<CitationSubRef CitationRef="c00636" id="c00637" URI="http://www.legislation.gov.uk/id/uksi/2002/1928/regulation/3/1/b/2/c" Operative="true" SectionRef="regulation-3-1-b-2-c">reg. 3(1)(b)(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247401" Type="C">
<Para>
<Text>
S. 19(3) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00639" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
,
<CitationSubRef CitationRef="c00639" id="c00640" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" SectionRef="regulation-11">reg. 11</CitationSubRef>
(
<Emphasis>c</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11247411" Type="C">
<Para>
<Text>
S. 19(3) explained by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00642" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00642" id="c00643" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/6/4" Operative="true" SectionRef="section-6-4">s. 6(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247421" Type="C">
<Para>
<Text>
S. 19(3) amended (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00645" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef CitationRef="c00645" id="c00646" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d" Operative="true" SectionRef="regulation-11-d">reg. 11(d)</CitationSubRef>
(with
<CitationSubRef CitationRef="c00645" id="c00647" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" SectionRef="regulation-12">reg. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11247431" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00648" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00648" id="c00649" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III" Operative="true" SectionRef="schedule-19-part-III">Sch. 19 Pt. III</CitationSubRef>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
</Text>
</Para>
</Commentary>
<Commentary id="c11247451" Type="F">
<Para>
<Text>
S. 19(4)(5) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00653" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00653" id="c00654" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III" Operative="true" SectionRef="schedule-19-part-III">Sch. 19 Pt. III</CitationSubRef>
Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
</Text>
</Para>
</Commentary>
<Commentary id="c11247461" Type="F">
<Para>
<Text>
S. 19(6) repealed (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00656" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef CitationRef="c00656" id="c00657" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5" SectionRef="section-11-5">ss. 11(5)</CitationSubRef>
,
<CitationSubRef CitationRef="c00656" id="c00658" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef CitationRef="c00656" id="c00659" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00660" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef CitationRef="c00660" id="c00661" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0d06fd33d928a2d85420e5082058ea4c" Type="C">
<Para>
<Text>
S. 19(3) modified (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="cq28i6wi2-00257" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
,
<CitationSubRef CitationRef="cq28i6wi2-00257" id="cq28i6wi2-00258" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cq28i6wi2-00257" id="cq28i6wi2-00259" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/b" SectionRef="regulation-3-1-b" Operative="true">3(1)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-eb8b411798ec541f52022538094b403c" Type="C">
<Para>
<Text>
S. 19(3) modified (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="cq28i6wi2-00340" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
,
<CitationSubRef CitationRef="cq28i6wi2-00340" id="cq28i6wi2-00341" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cq28i6wi2-00340" id="cq28i6wi2-00342" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/c" SectionRef="regulation-3-2-c" Operative="true">3(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d42948bfa717fb747f6b5a49768bb865" Type="C">
<Para>
<Text>
<CitationSubRef id="cfdvm5is4-00040" SectionRef="section-19" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19">S. 19</CitationSubRef>
excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(b), 133L, 133N (as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2021/715" id="cfdvm5is4-00041" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="715" Title="The Value Added Tax (Amendment) (EU Exit) Regulations 2021">The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715)</Citation>
,
<CitationSubRef CitationRef="cfdvm5is4-00041" id="cfdvm5is4-00042" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cfdvm5is4-00041" id="cfdvm5is4-00043" SectionRef="regulation-43" URI="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/43" Operative="true">43</CitationSubRef>
,
<CitationSubRef CitationRef="cfdvm5is4-00041" id="cfdvm5is4-00044" SectionRef="regulation-47" URI="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/47">47</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-bb7e2d39638f705ee5453875bf7bfe63" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="comn3bbd4-00015" SectionRef="crossheading-miscellaneous-reliefs" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/miscellaneous-reliefs">s. 19 cross-heading</CitationSubRef>
substituted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="comn3bbd4-00016" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="comn3bbd4-00016" id="comn3bbd4-00017" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="comn3bbd4-00016" id="comn3bbd4-00018" SectionRef="schedule-21-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/16/2" Operative="true">Sch. 21 para. 16(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7eaf5a37bf9606c462cd5cf1c4d3660e" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cor6aspx4-00006" SectionRef="section-19-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19/3">s. 19(3)</CitationSubRef>
omitted (1.4.2022) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cor6aspx4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cor6aspx4-00007" id="cor6aspx4-00008" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cor6aspx4-00007" id="cor6aspx4-00009" SectionRef="schedule-21-paragraph-16-3" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/16/3" Operative="true">Sch. 21 para. 16(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>