S. 22 heading substituted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by Finance Act 2016 (c. 24), Sch. 17 paras. 7(4), 14

Words in s. 22(1) substituted (1.12.1995) by 1993 c. 34, s. 11(3)(5); S.I. 1995/2715, art. 2

Words in s. 22(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 56(1)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

S. 22(1AA) inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act)) by 2002 c. 23, s. 5, Sch. 2, para.5(7)

S. 22(1AB) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(8)(a)(10)

S. 22(1AC) inserted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by Finance Act 2016 (c. 24), Sch. 17 paras. 7(2), 14

S. 22(1A) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 56(2) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 22(1A) substituted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by Finance Act 2016 (c. 24), Sch. 17 paras. 7(3), 14

http://www.legislation.gov.uk/ukpga/1979/5/section/22Hydrocarbon 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 Administration and enforcement
22Prohibition on use of fuel substitutes on which duty has not been paid(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.

(1AA)

Where any person—

(a)

puts any biodiesel to a chargeable use (within the meaning of section 6AA above), and

(b)

knows or has reasonable cause to believe that there is duty charged under section 6AA above on that biodiesel which has not been paid and is not lawfully deferred,

his putting the biodiesel to that use shall attract a penalty under section 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.

(1AB)

Where any person—

(a)

puts any bioethanol to a chargeable use (within the meaning of section 6AD above), and

(b)

knows or has reasonable cause to believe that there is duty charged under section 6AD above on that bioethanol which has not been paid and is not lawfully deferred,

his putting the bioethanol to that use shall attract a penalty under section 9 of the Finance Act 1994 (c. 9) (civil penalties), and any goods in respect of which a person contravenes this section shall be liable to forfeiture.

(1AC)

Where any person—

(a)

puts any aqua methanol to a chargeable use (within the meaning of section 6AG above), and

(b)

knows or has reasonable cause to believe that there is duty charged under section 6AG above on that aqua methanol which has not been paid and is not lawfully deferred,

his putting the aqua methanol to that use shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which a person contravenes this section 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), (1AA) , (1AB) or (1AC) 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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<p>
S. 22 heading substituted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by
<ref eId="c46yjpnb3-00124" href="http://www.legislation.gov.uk/id/ukpga/2016/24">Finance Act 2016 (c. 24)</ref>
,
<ref eId="c46yjpnb3-00126" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/17/paragraph/7/4">Sch. 17 paras. 7(4)</ref>
,
<ref eId="cc00030n2" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/17/paragraph/14">14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248121" marker="F2">
<p>
Words in s. 22(1) substituted (1.12.1995) by
<ref eId="c00798" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00799" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/3/5">s. 11(3)(5)</ref>
;
<ref eId="c00800" href="http://www.legislation.gov.uk/id/uksi/1995/2715">S.I. 1995/2715</ref>
,
<ref eId="c00801" 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="c11248131" marker="F3">
<p>
Words in s. 22(1) substituted (1.1.1995) by
<ref eId="c00803" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00804" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00805" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/56/1/a/b">Sch. 4 Pt. III para. 56(1)(a)(b)</ref>
(with
<ref eId="c00806" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00807" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00808" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248141" marker="F4">
<p>
S. 22(1AA) inserted (24.7.2002 with application as mentioned in
<ref eId="c00810" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/b">s. 5(8)(b)</ref>
of the amending Act)) by
<ref eId="c00811" href="http://www.legislation.gov.uk/id/ukpga/2002/23">2002 c. 23</ref>
,
<ref eId="c00812" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5">s. 5</ref>
,
<ref eId="c00813" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2">Sch. 2</ref>
,
<ref eId="c00814" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/paragraph/5/7">para.5(7)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae" marker="F5">
<p>
S. 22(1AB) inserted (1.1.2005) by
<ref eId="cq3wnb722-00007" href="http://www.legislation.gov.uk/id/ukpga/2004/12">Finance Act 2004 (c. 12)</ref>
,
<ref eId="cq3wnb722-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/8/a">s. 10(8)(a)</ref>
<ref eId="cq3wnb722-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10">(10)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-05ea89cf5d5f2d6a330c2329c1f1ebb6" marker="F6">
<p>
S. 22(1AC) inserted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by
<ref eId="d12e4" href="http://www.legislation.gov.uk/id/ukpga/2016/24">Finance Act 2016 (c. 24)</ref>
,
<ref eId="cc00029" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/17/paragraph/7/2">Sch. 17 paras. 7(2)</ref>
,
<ref eId="cc00030" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/17/paragraph/14">14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11248151" marker="F7">
<p>
S. 22(1A) inserted (1.1.1995) by
<ref eId="c00816" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00817" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00818" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/56/2">Sch. 4 Pt. III para. 56(2)</ref>
(with
<ref eId="c00819" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00820" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00821" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_17e1b0a3-0ad3-4f1d-b9eb-5e90ec9019ba" marker="F8">
<p>
Words in s. 22(1A) substituted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by
<ref eId="c46yjpnb3-00111" href="http://www.legislation.gov.uk/id/ukpga/2016/24">Finance Act 2016 (c. 24)</ref>
,
<ref eId="c46yjpnb3-00113" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/17/paragraph/7/3">Sch. 17 paras. 7(3)</ref>
,
<ref eId="cc00030n1" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/17/paragraph/14">14</ref>
</p>
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<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>
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<heading> Administration and enforcement</heading>
<section eId="section-22" uk:target="true">
<num>22</num>
<heading>
<ins class="substitution first last" ukl:ChangeId="M_F_8a1f3414-0a2c-4f90-cc34-b7ecce6cdf81-1538379412110" ukl:CommentaryRef="M_F_8a1f3414-0a2c-4f90-cc34-b7ecce6cdf81">
<noteRef uk:name="commentary" href="#M_F_8a1f3414-0a2c-4f90-cc34-b7ecce6cdf81" class="commentary"/>
Prohibition on use of fuel substitutes on which duty has not been paid
</ins>
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<subsection eId="section-22-1">
<num>(1)</num>
<intro>
<p>
<ins class="first" ukl:ChangeId="d29p3428" ukl:CommentaryRef="c11248121">
<noteRef uk:name="commentary" href="#c11248121" class="commentary"/>
A person who—
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<p>
<ins ukl:ChangeId="d29p3428" ukl:CommentaryRef="c11248121">puts to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; and</ins>
</p>
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<level class="para1" eId="section-22-1-b">
<num>
<ins ukl:ChangeId="d29p3428" ukl:CommentaryRef="c11248121">(b)</ins>
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<p>
<ins ukl:ChangeId="d29p3428" ukl:CommentaryRef="c11248121">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,</ins>
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<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p3428" ukl:CommentaryRef="c11248121">shall</ins>
<ins class="first last" ukl:ChangeId="d29p3445" ukl:CommentaryRef="c11248131">
<noteRef uk:name="commentary" href="#c11248131" class="commentary"/>
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.
</ins>
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<ins class="first" ukl:ChangeId="d29p3448" ukl:CommentaryRef="c11248141">
<noteRef uk:name="commentary" href="#c11248141" class="commentary"/>
(1AA)
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<intro>
<p>
<ins ukl:ChangeId="d29p3448" ukl:CommentaryRef="c11248141">Where any person—</ins>
</p>
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<level class="para1" eId="section-22-1AA-a">
<num>
<ins ukl:ChangeId="d29p3448" ukl:CommentaryRef="c11248141">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3448" ukl:CommentaryRef="c11248141">puts any biodiesel to a chargeable use (within the meaning of section 6AA above), and</ins>
</p>
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<num>
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<ins ukl:ChangeId="d29p3448" ukl:CommentaryRef="c11248141">knows or has reasonable cause to believe that there is duty charged under section 6AA above on that biodiesel which has not been paid and is not lawfully deferred,</ins>
</p>
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<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p3448" ukl:CommentaryRef="c11248141">his putting the biodiesel to that use shall attract a penalty under section 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.</ins>
</p>
</wrapUp>
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<num>
<ins class="first" ukl:ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" ukl:CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">
<noteRef uk:name="commentary" href="#key-10cd84dafcdf1b6c8f69d43f4c8dc0ae" class="commentary"/>
(1AB)
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<intro>
<p>
<ins ukl:ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" ukl:CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">Where any person—</ins>
</p>
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<level class="para1" eId="section-22-1AB-a">
<num>
<ins ukl:ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" ukl:CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">(a)</ins>
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<content>
<p>
<ins ukl:ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" ukl:CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">puts any bioethanol to a chargeable use (within the meaning of section 6AD above), and</ins>
</p>
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<num>
<ins ukl:ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" ukl:CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">(b)</ins>
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<content>
<p>
<ins ukl:ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" ukl:CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">knows or has reasonable cause to believe that there is duty charged under section 6AD above on that bioethanol which has not been paid and is not lawfully deferred,</ins>
</p>
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<p>
<ins class="last" ukl:ChangeId="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae-1507397367454" ukl:CommentaryRef="key-10cd84dafcdf1b6c8f69d43f4c8dc0ae">his putting the bioethanol to that use shall attract a penalty under section 9 of the Finance Act 1994 (c. 9) (civil penalties), and any goods in respect of which a person contravenes this section shall be liable to forfeiture.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-22-1AC">
<num>
<ins class="first" ukl:ChangeId="key-05ea89cf5d5f2d6a330c2329c1f1ebb6-1538055965056" ukl:CommentaryRef="key-05ea89cf5d5f2d6a330c2329c1f1ebb6">
<noteRef uk:name="commentary" href="#key-05ea89cf5d5f2d6a330c2329c1f1ebb6" class="commentary"/>
(1AC)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-05ea89cf5d5f2d6a330c2329c1f1ebb6-1538055965056" ukl:CommentaryRef="key-05ea89cf5d5f2d6a330c2329c1f1ebb6">Where any person—</ins>
</p>
</intro>
<level class="para1" eId="section-22-1AC-a">
<num>
<ins ukl:ChangeId="key-05ea89cf5d5f2d6a330c2329c1f1ebb6-1538055965056" ukl:CommentaryRef="key-05ea89cf5d5f2d6a330c2329c1f1ebb6">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-05ea89cf5d5f2d6a330c2329c1f1ebb6-1538055965056" ukl:CommentaryRef="key-05ea89cf5d5f2d6a330c2329c1f1ebb6">puts any aqua methanol to a chargeable use (within the meaning of section 6AG above), and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-22-1AC-b">
<num>
<ins ukl:ChangeId="key-05ea89cf5d5f2d6a330c2329c1f1ebb6-1538055965056" ukl:CommentaryRef="key-05ea89cf5d5f2d6a330c2329c1f1ebb6">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-05ea89cf5d5f2d6a330c2329c1f1ebb6-1538055965056" ukl:CommentaryRef="key-05ea89cf5d5f2d6a330c2329c1f1ebb6">knows or has reasonable cause to believe that there is duty charged under section 6AG above on that aqua methanol which has not been paid and is not lawfully deferred,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="key-05ea89cf5d5f2d6a330c2329c1f1ebb6-1538055965056" ukl:CommentaryRef="key-05ea89cf5d5f2d6a330c2329c1f1ebb6">his putting the aqua methanol to that use shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which a person contravenes this section shall be liable to forfeiture.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-22-1A">
<num>
<ins class="first" ukl:ChangeId="d29p3470" ukl:CommentaryRef="c11248151">
<noteRef uk:name="commentary" href="#c11248151" class="commentary"/>
(1A)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3470" ukl:CommentaryRef="c11248151">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), (1AA) </ins>
<ins ukl:ChangeId="d29p3470" ukl:CommentaryRef="c11248151">
<ins class="substitution first last" ukl:ChangeId="M_F_17e1b0a3-0ad3-4f1d-b9eb-5e90ec9019ba-1538379270581" ukl:CommentaryRef="M_F_17e1b0a3-0ad3-4f1d-b9eb-5e90ec9019ba">
<noteRef uk:name="commentary" href="#M_F_17e1b0a3-0ad3-4f1d-b9eb-5e90ec9019ba" class="commentary"/>
, (1AB) or (1AC)
</ins>
</ins>
<ins ukl:ChangeId="d29p3470" ukl:CommentaryRef="c11248151"> above.</ins>
</p>
</content>
</subsection>
<subsection eId="section-22-2">
<num>
<ins ukl:ChangeId="d29p3470" ukl:CommentaryRef="c11248151">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3470" ukl:CommentaryRef="c11248151">In subsection (1) above, “</ins>
<term refersTo="#term-liquid" eId="term-liquid">
<ins ukl:ChangeId="d29p3470" ukl:CommentaryRef="c11248151">liquid</ins>
</term>
<ins class="last" ukl:ChangeId="d29p3470" ukl:CommentaryRef="c11248151">” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
</body>
</act>
</akomaNtoso>