http://www.legislation.gov.uk/ukpga/1979/5/section/24A/2010-10-01Hydrocarbon 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 Participation2010-10-01 Administration and enforcement <CommentaryRef Ref="M_C_d671d364-2762-4b55-cb74-1413e2cedae1"/><CommentaryRef Ref="M_C_45ec1fab-ad41-424f-bd0c-7d8b9508957c"/><Addition ChangeId="d29p4031" CommentaryRef="c11249291">Penalties for misuse of marked oil.</Addition>24A1Marked oil shall not be used as fuel for a road vehicle.2For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.3The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel for road vehicles, or for road vehicles of a particular description.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5Where a person uses any hydrocarbon oil in contravention of subsection (1) above, his use of the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).6If a person who uses any marked oil in contravention of subsection (1) above does so in the knowledge that the oil he is using is marked oil, he shall be guilty of an offence and liable—aon summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;bon conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.7Any marked oil which is in a road vehicle as part of the fuel supply for the engine which propels the vehicle shall be liable to forfeiture.8Where in any proceedings relating to this section a question arises as to the nature of any substance present at any time in any hydrocarbon oil—aa certificate of the Commissioners to the effect that that substance is or was a marker designated for the purposes of this section shall be sufficient, unless the contrary is shown, for establishing that fact; andbany document purporting to be such a certificate shall be taken to be one unless it is shown not to be.S. 24A inserted (29.4.1996) by 1996 c. 8, s. 7(1)S. 24A(4) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 21, 26(b)S. 24A modified in part by S.I. 2004/2065, reg. 3(1A)(a) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(a)S. 24A modified in part by S.I. 2004/2065, reg. 3(2A)(a) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d)
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<dc:title>Hydrocarbon Oil Duties Act 1979</dc:title>
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</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/2/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/2" id="section-24A-2">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/3/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/3" id="section-24A-3">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel for road vehicles, or for road vehicles of a particular description.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/4/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/4" id="section-24A-4">
<Pnumber>
<CommentaryRef Ref="key-b0705df4f800d654916e8f9444deb558"/>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/5/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/5" id="section-24A-5">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">Where a person uses any hydrocarbon oil in contravention of subsection (1) above, his use of the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/6/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/6" id="section-24A-6">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">If a person who uses any marked oil in contravention of subsection (1) above does so in the knowledge that the oil he is using is marked oil, he shall be guilty of an offence and liable—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/6/a/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/6/a" id="section-24A-6-a">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/6/b/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/6/b" id="section-24A-6-b">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/7/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/7" id="section-24A-7">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">Any marked oil which is in a road vehicle as part of the fuel supply for the engine which propels the vehicle shall be liable to forfeiture.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/8/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/8" id="section-24A-8">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">Where in any proceedings relating to this section a question arises as to the nature of any substance present at any time in any hydrocarbon oil—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/8/a/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/8/a" id="section-24A-8-a">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">a certificate of the Commissioners to the effect that that substance is or was a marker designated for the purposes of this section shall be sufficient, unless the contrary is shown, for establishing that fact; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/24A/8/b/2010-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24A/8/b" id="section-24A-8-b">
<Pnumber>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p4031" CommentaryRef="c11249291">any document purporting to be such a certificate shall be taken to be one unless it is shown not to be.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="c11249291" Type="F">
<Para>
<Text>
S. 24A inserted (29.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00962" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00963" CitationRef="c00962" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/7/1" Operative="true" SectionRef="section-7-1">s. 7(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b0705df4f800d654916e8f9444deb558" Type="F">
<Para>
<Text>
S. 24A(4) omitted (retrospective to 1.4.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cu8eiz5k2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cu8eiz5k2-00006" CitationRef="cu8eiz5k2-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/21" SectionRef="schedule-5-paragraph-21" Operative="true">Sch. 5 paras. 21</CitationSubRef>
,
<CitationSubRef id="cu8eiz5k2-00007" CitationRef="cu8eiz5k2-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/26/b" SectionRef="schedule-5-paragraph-26-b">26(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_C_d671d364-2762-4b55-cb74-1413e2cedae1" Type="C">
<Para>
<Text>
S. 24A modified in part by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="d20e4" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065">S.I. 2004/2065</Citation>
,
<CitationSubRef id="cc139529653324" CitationRef="d20e4" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/a" Operative="true" SectionRef="regulation-3-1A-a">reg. 3(1A)(a)</CitationSubRef>
(as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(a)
</Text>
</Para>
</Commentary>
<Commentary id="M_C_45ec1fab-ad41-424f-bd0c-7d8b9508957c" Type="C">
<Para>
<Text>
S. 24A modified in part by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="d20e4n1" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065">S.I. 2004/2065</Citation>
,
<CitationSubRef id="cc00021n1" CitationRef="d20e4" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1A/a" Operative="true" SectionRef="regulation-3-1A-a">reg. 3(2A)(a)</CitationSubRef>
(as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>