<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/5/section/24/enacted</dc:identifier>
<dc:title>Hydrocarbon Oil Duties Act 1979</dc:title>
<dc:subject>Excise duties</dc:subject>
<dc:subject>Fossil fuels</dc:subject>
<dc:contributor/>
<dc:creator/>
<dc:rights/>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2019-05-24</dc:modified>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/enacted/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/enacted" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/5/introduction/enacted" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/5/body/enacted" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/5/schedules/enacted" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/enacted/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/enacted/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/enacted/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/enacted/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/enacted/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/enacted/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/enacted/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/enacted" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/1995-01-01" title="1995-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/1996-04-29" title="1996-04-29"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/1996-10-01" title="1996-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/1996-10-31" title="1996-10-31 repealed"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/1996-11-01" title="1996-11-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/1997-06-01" title="1997-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/1997-08-15" title="1997-08-15"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/2000-07-28" title="2000-07-28"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/2001-05-11" title="2001-05-11"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/2002-07-24" title="2002-07-24"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/2008-04-01" title="2008-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/2008-11-01" title="2008-11-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/2021-10-01" title="2021-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24/2022-04-01" title="2022-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/5/section/24" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/5/enacted" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/5/section/23/enacted" title="Provision; Section 23"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/5/section/23/enacted" title="Provision; Section 23"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/5/section/25/enacted" title="Provision; Section 25"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/5/section/25/enacted" title="Provision; Section 25"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="final"/>
...</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="5"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:ISBN Value="9780105405795"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-ccae0e9500b7e1fe42ce5ddaddea7cdc" AffectedProvisions="s. 12(2ZA)" 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)." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectingYear="2021" AffectedNumber="5" RequiresApplied="false" AffectingClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectedYear="1979" Modified="2024-04-02T14:26:48Z" AffectingNumber="26" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" 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)." Row="586" EffectId="key-ccae0e9500b7e1fe42ce5ddaddea7cdc" AffectingProvisions="Sch. 21 para. 5(1)(c)">
<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 Row="593" AffectedNumber="5" AffectedProvisions="s. 13(2)(a)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 21 para. 6(4)(a)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectingEffectsExtent="E+W+S+N.I." 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)." AffectedYear="1979" AffectingYear="2021" URI="http://www.legislation.gov.uk/id/effect/key-6ff29360e979aa7e757ebaca05cc5453" Type="words in s. 13(2) renumbered as s. 13(2)(a)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="26" RequiresApplied="false" Modified="2024-04-02T14:26:48Z" 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)." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" EffectId="key-6ff29360e979aa7e757ebaca05cc5453">
<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 URI="http://www.legislation.gov.uk/id/effect/key-9ff69a141c3ddd8e39551735d426b2af" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" RequiresApplied="false" Modified="2024-04-02T14:26:48Z" 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)." AffectingProvisions="Sch. 21 para. 6(4)(b)" Type="words substituted" Row="594" EffectId="key-9ff69a141c3ddd8e39551735d426b2af" AffectingYear="2021" AffectedProvisions="s. 13(2)(b) and words" AffectedNumber="5" AffectedYear="1979" AffectingNumber="26" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectedClass="UnitedKingdomPublicGeneralAct" 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)." AffectingEffectsExtent="E+W+S+N.I.">
<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 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" EffectId="key-ab9f949a5edacc2a8fe709943c6bdf90" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" Type="omitted by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted) (cond.)" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" AffectedNumber="5" AffectingYear="2021" AffectingNumber="26" Row="610" Modified="2024-04-02T14:26:48Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 21 para. 11(3)(aa)para. 11(5)(b)" URI="http://www.legislation.gov.uk/id/effect/key-ab9f949a5edacc2a8fe709943c6bdf90">
<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 Row="171" RequiresApplied="true" AffectingProvisions="Sch. 2 para. 7(2)" URI="http://www.legislation.gov.uk/id/effect/key-c60c4094a3c66947b253471a522fb825" AffectingYear="2002" AffectedExtent="E+W+S+N.I." AffectingNumber="23" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2002/23" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2022-09-05T16:46:01Z" AffectedNumber="5" AffectingClass="UnitedKingdomPublicGeneralAct" Type="substituted for s. 6AB(6)" EffectId="key-c60c4094a3c66947b253471a522fb825" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="s. 6AB(6)-(8)" AffectedYear="1979">
<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:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" Type="omitted" 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(k). - 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(k)." AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="5" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-958a6c876699bfc80b7b864cb6c932a4" AffectedProvisions="s. 24(3A)" AffectingNumber="3" AffectedYear="1979" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2023-10-11T13:57:53Z" Row="483" RequiresApplied="false" AffectingProvisions="Sch. 11 para. 6" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2022/3" EffectId="key-958a6c876699bfc80b7b864cb6c932a4" Notes="This amendment not applied to legislation.gov.uk. Sch. 11 para. 6 was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(k)." AffectingYear="2022">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-24-3A" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/3A">s. 24(3A)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-11" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/11">Sch. 11 </ukm:Section>
<ukm:Section Ref="schedule-11-paragraph-6" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/11/paragraph/6">para. 6</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-76-2" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/section/76/2">s. 76(2)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
...</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="96"/>
<ukm:BodyParagraphs Value="29"/>
<ukm:ScheduleParagraphs Value="67"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
...</ukm:Statistics>