http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2020-12-31Hydrocarbon 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 Participation2020-12-31 Miscellaneous reliefs<Addition ChangeId="d29p2484" CommentaryRef="c11247471"> Fuel for producing energy for refineries </Addition><Abbreviation Expansion="et cetera" xml:lang="la"><Addition ChangeId="d29p2484" CommentaryRef="c11247471">etc.</Addition></Abbreviation>19A1If on an application made for the purposes of this section by an approved person it is shown to the satisfaction of the Commissioners—athat any quantity of rebated hydrocarbon oil has been used by him, otherwise than at a refinery or other premises used for the production of hydrocarbon oil, as fuel for producing energy; andbthat not less than one-sixth or more than one-third of that energy was used in the treatment of hydrocarbon oil at a refinery or in the production of hydrocarbon oil at other premises used for the production of such oil,the applicant shall be entitled to obtain from the Commissioners repayment of one-third of the amount of excise duty which has been paid in respect of the quantity so used less the rebate allowed in respect of the duty.2In this section “an approved person” means a person for the time being approved in accordance with regulations made for the purposes of this section under section 24(1) below.S. 19A inserted by Finance Act 1981 (c.35, SIF 40:1), s. 5(2)(5) (in relation to oil used on or after 1.9.1981)Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3S. 19A(1) amended by S.I. 1985/1032, reg. 11(c)S. 19A(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5" NumberOfProvisions="169" RestrictEndDate="2021-01-01" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2020-12-31</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>2020-12-31</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2020-12-31/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/5/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/5/2020-12-31" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/5/introduction/2020-12-31" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/5/body/2020-12-31" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/5/schedules/2020-12-31" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2020-12-31/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2020-12-31/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2020-12-31/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2020-12-31/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2020-12-31/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2020-12-31/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2020-12-31/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/5/contents/2020-12-31" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2004-09-01" title="2004-09-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19A" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/5/2020-12-31" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19/2020-12-31" title="Provision; Section 19"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/5/section/19/2020-12-31" title="Provision; Section 19"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/5/section/20/2020-12-31" title="Provision; Section 20"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/5/section/20/2020-12-31" title="Provision; Section 20"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="5"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect EffectId="key-ccae0e9500b7e1fe42ce5ddaddea7cdc" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 5(1)(c) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(a)." AffectedProvisions="s. 12(2ZA)" AffectedYear="1979" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2021" AffectingProvisions="Sch. 21 para. 5(1)(c)" AffectedNumber="5" AffectingNumber="26" Type="inserted" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(a). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(a)." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-ccae0e9500b7e1fe42ce5ddaddea7cdc" Modified="2024-11-14T12:01:32Z" Row="586" RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12-2ZA" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/2ZA" FoundRef="section-12">s. 12(2ZA)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-5-1-c" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/5/1/c">para. 5(1)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-6ff29360e979aa7e757ebaca05cc5453" AffectingEffectsExtent="E+W+S+N.I." Row="593" Modified="2024-11-14T12:01:32Z" AffectingClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(a) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e)." AffectedProvisions="s. 13(2)(a)" AffectingYear="2021" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e)." AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-6ff29360e979aa7e757ebaca05cc5453" Type="words in s. 13(2) renumbered as s. 13(2)(a)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectingNumber="26" AffectedNumber="5" RequiresApplied="false" AffectedYear="1979" AffectingProvisions="Sch. 21 para. 6(4)(a)">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-13-2-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/2/a" FoundRef="section-13">s. 13(2)(a)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-6-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/4/a">para. 6(4)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Comments="Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e)." EffectId="key-9ff69a141c3ddd8e39551735d426b2af" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" Notes="This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(b) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e)." AffectingYear="2021" AffectedYear="1979" URI="http://www.legislation.gov.uk/id/effect/key-9ff69a141c3ddd8e39551735d426b2af" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 21 para. 6(4)(b)" AffectingEffectsExtent="E+W+S+N.I." Type="words substituted" AffectedProvisions="s. 13(2)(b) and words" Row="594" AffectedNumber="5" AffectingNumber="26" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" RequiresApplied="false" Modified="2024-11-14T12:01:32Z">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-13-2-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/2/b" FoundRef="section-13">s. 13(2)(b)</ukm:Section>
and words
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section>
<ukm:Section Ref="schedule-21-paragraph-6-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/4/b">para. 6(4)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="610" AffectedProvisions="s. 14B(1)(ia)" Comments="Editor: please note the instruction in Sch. 21 para. 11(5) to check if 2020 c. 14, Sch. 11 para. 6 has come into force and carry out the amendment accordingly or mark as not required. - s. 14B(1)(ia) (not s. 14B(1)(a)) is the provision being omitted" AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" RequiresApplied="false" AffectingYear="2021" EffectId="key-ab9f949a5edacc2a8fe709943c6bdf90" Type="omitted by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted) (cond.)" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 21 para. 11(3)(aa)para. 11(5)(b)" AffectingNumber="26" URI="http://www.legislation.gov.uk/id/effect/key-ab9f949a5edacc2a8fe709943c6bdf90" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-11-14T12:01:32Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectedNumber="5">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-14B-1-ia" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14B/1/ia" FoundRef="section-14B">s. 14B(1)(ia)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 para. </ukm:Section>
11(3)(aa)
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="paragraph-11-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/paragraph/11/5/b" err:Ref="Section missing in legislation" Missing="true">para. 11(5)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2022-09-05T16:46:01Z" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Type="substituted for s. 6AB(6)" AffectingNumber="23" AffectedExtent="E+W+S+N.I." AffectedNumber="5" EffectId="key-c60c4094a3c66947b253471a522fb825" AffectedProvisions="s. 6AB(6)-(8)" Row="171" AffectedYear="1979" URI="http://www.legislation.gov.uk/id/effect/key-c60c4094a3c66947b253471a522fb825" AffectingYear="2002" AffectingProvisions="Sch. 2 para. 7(2)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2002/23" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-6AB-6" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/6" End="section-6AB-8" UpTo="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/8" FoundEnd="section-6AB" MissingEnd="true">
<ukm:Section Ref="section-6AB-6" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/6">s. 6AB(6)</ukm:Section>
-
<ukm:Section Ref="section-6AB-8" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/8" FoundRef="section-6AB">(8)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2002</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-7-2" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/7/2">para. 7(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-5-8-c" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/c">s. 5(8)(c)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-10-27" URI="http://www.legislation.gov.uk/ukpga/1979/5/pdfs/ukpga_19790005_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="170"/>
<ukm:BodyParagraphs Value="70"/>
<ukm:ScheduleParagraphs Value="100"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="5"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/body/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/body" NumberOfProvisions="70" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/miscellaneous-reliefs/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/miscellaneous-reliefs" NumberOfProvisions="6" RestrictEndDate="2021-08-01" id="crossheading-miscellaneous-reliefs" RestrictStartDate="2008-04-01" RestrictExtent="E+W+S+N.I.">
<Title> Miscellaneous reliefs</Title>
<P1group RestrictStartDate="2004-09-01">
<Title>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471"> Fuel for producing energy for refineries </Addition>
<Abbreviation Expansion="et cetera" xml:lang="la">
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">etc.</Addition>
</Abbreviation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A" id="section-19A">
<Pnumber>
<CommentaryRef Ref="c11247481"/>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">19A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/1/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/1" id="section-19A-1">
<Pnumber>
<CommentaryRef Ref="c11247491"/>
<CommentaryRef Ref="c11247501"/>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">If on an application made for the purposes of this section by an approved person it is shown to the satisfaction of the Commissioners—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/1/a/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/1/a" id="section-19A-1-a">
<Pnumber>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">that any quantity of rebated hydrocarbon oil has been used by him, otherwise than at a refinery or other premises used for the production of hydrocarbon oil, as fuel for producing energy; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/1/b/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/1/b" id="section-19A-1-b">
<Pnumber>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">that not less than one-sixth or more than one-third of that energy was used in the treatment of hydrocarbon oil at a refinery or in the production of hydrocarbon oil at other premises used for the production of such oil,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">the applicant shall be entitled to obtain from the Commissioners repayment of one-third of the amount of excise duty which has been paid in respect of the quantity so used less the rebate allowed in respect of the duty.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/19A/2/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/19A/2" id="section-19A-2">
<Pnumber>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">In this section “</Addition>
<Term id="term-an-approved-person">
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">an approved person</Addition>
</Term>
<Addition ChangeId="d29p2484" CommentaryRef="c11247471">” means a person for the time being approved in accordance with regulations made for the purposes of this section under section 24(1) below.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="c11247471" Type="F">
<Para>
<Text>
S. 19A inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00663" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c.35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00664" CitationRef="c00663" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/5/2/5" Operative="true" SectionRef="section-5-2-5">s. 5(2)(5)</CitationSubRef>
(in relation to oil used on or after 1.9.1981)
</Text>
</Para>
</Commentary>
<Commentary id="c11247481" Type="C">
<Para>
<Text>
Ss. 17-19A amended (15.10.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00666" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00667" CitationRef="c00666" 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="c00668" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2215">S.I. 1993/2215</Citation>
,
<CitationSubRef id="c00669" CitationRef="c00668" 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="c11247491" Type="C">
<Para>
<Text>
S. 19A(1) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00671" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
,
<CitationSubRef id="c00672" CitationRef="c00671" 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="c11247501" Type="C">
<Para>
<Text>
S. 19A(1) amended (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00674" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c00675" CitationRef="c00674" 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 id="c00676" CitationRef="c00674" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12" SectionRef="regulation-12">reg. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>