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Changes over time for: Section 22
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Version Superseded: 24/07/2002
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Point in time view as at 01/12/1995. This version of this provision has been superseded.
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Changes to legislation:
Hydrocarbon Oil Duties Act 1979, Section 22 is up to date with all changes known to be in force on or before 13 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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22 Prohibition on use of petrol substitutes on which duty has not been paid.U.K.
(1)[A person who—
(a)puts to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; and
(b)knows or has reasonable cause to believe that there is duty charged under section 6A above on that liquid which has not been paid and is not lawfully deferred,
shall][attract a penalty undersection 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes this subsection shall be liable to forfeiture.]
[(1A)Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.]
(2)In subsection (1) above, “liquid” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.
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