http://www.legislation.gov.uk/ukpga/1979/5/section/27Hydrocarbon 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 Supplementary Interpretation.271In this Act— aqua methanol” has the meaning given by section 2AC above; “aviation gasoline” has the meaning given by section 1(3D); bioblend” has the meaning given by section 6AB(2) above;biodiesel” has the meaning given by section 2AA above;bioethanol” has the meaning given by section 2AB above;bioethanol blend” has the meaning given by section 6AE(2) above;controlled oil” means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B; excepted machine” means a vehicle, vessel, machine or appliance that is of a description given in Schedule 1A; ... gas oil” has the meaning given by section 1(5) above;heavy oil” has the meaning given by section 1(4) above;. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .hydrocarbon oil” has the meaning given by section 1(2) above; kerosene” has the meaning given by section 1(8); light oil” has the meaning given by section 1(3) above;the Management Act” means the Customs and Excise Management Act 1979;. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .the prescribed sum”, in relation to the penalty provided for an offence, means—if the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act);if the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section);if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order); “private pleasure craft” has the meaning given by section 14E; rebate” means rebate of duty under section 11 , 13ZA, 13AA, ... 14, 14A, 14B or 20AB above, and “rebated” has a corresponding meaning;refinery” means any premises which—are approved by the Commissioners for the treatment of hydrocarbon oil; orare approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil;and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph;road fuel gas” has the meaning given by section 5 above; ...road vehicle” means a vehicle constructed or adapted for use on roads, but does not include any vehicle that is an excepted machine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .unleaded petrolhas the meaning given by section 1(3C) above. 1ZAFor the purposes of this Act, a substance is used as fuel for a vehicle , vessel, machine or appliance if (and only if) it is used as fuel for—athe engine provided for propelling the vehicle or vessel, or, as the case may be, for powering the machine or appliance, aain relation to an appliance that contains a furnace or boiler for use in a heating system, that furnace or boiler, orban engine, furnace or boiler which draws fuel from the same supply as an engine or, as the case may be, furnace or boiler, within paragraph (a) or (aa).1ZBFor those purposes, a substance is taken into a vehicle , vessel, machine or appliance as fuel, or as an additive or extender in any fuel, if (and only if) it is taken into the vehicle , vessel, machine or appliance as part of the supply—a from which the engine provided for propelling the vehicle or vessel or, as the case may be, for powering the machine or appliance, draws fuel , or bin relation to an appliance that contains a furnace or boiler for use in a heating system, from which the furnace or boiler draws fuel.1ZCFor those purposes, the following persons are liable for a substance being taken into a vehicle , vessel, machine or appliance, or into the fuel supply of an engine , furnace or boilerathe person who has charge of the vehicle , vessel, machine or appliance, or of the engine, furnace or boiler at the time the substance is taken in, andbthe owner of the vehicle , vessel, machine or appliance, or of the engine, furnace or boiler at that time (or, if another person is entitled to possession of it at that time, that other person).1ZDSubsection (1ZC) applies in relation to ... storage tanks as it applies in relation to vehicles , vessels, machines or appliances.1AIf in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of ’’refinery’’ in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil.1BThe Treasury may by order made by statutory instrument amend Schedule 1A to this Act so as to—aadd a class of excepted machine,bremove a class of excepted machine, orcredefine a class of excepted machine.1CSection 2A(2) and (3) above shall apply to an order under subsection (1B).2This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.3Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—Management Act“the Commissioners”“container”“the Customs and Excise Acts 1979”“excise warehouse”“goods”“hovercraft”“occupier”“officer” and “proper” in relation to an officer“pipe-line”“port”“registered excise dealer and shipper” “representative”“revenue trader”“ship”“shipment”“stores”“warehouse”Alcoholic Liquor Duties Act 1979. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .“spirits”.Words inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(4)S. 27(1): Definition of “bioblend” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6S. 27(1): Definition of “biodiesel” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6S. 27(1): Definition of “controlled oil” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(2)S. 27(1): definition of “gas oil” inserted (15.8.1997) by 1997 c. 16, s. 7(8)(a); S.I. 1997/1960, art. 2Definition of “higher octane unleaded petrol” in s. 27(1) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note1979 c. 2. S. 27(1): definitions of “petrol substitute” and “power methylated spirits” repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(a)Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 181 Words in s. 27(1) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 21In the definition of “the prescribed sum” paragraph (c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(b)Words in s. 27(1) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 9S. 27(1): words in defintion of “rebate” substituted (11.5.2001) by 2001 c. 9, s. 3(3)Definition substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(3)Word in s. 27(1) repealed (15.8.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol” in s. 27(1) inserted (1.10.2000) by 2000 c. 17, s. 5(5); S.I. 2000/2674, art. 2S. 27(1A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(4)Word inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7 , Sch. 4 para.3S. 27(3) Table: Words “registered excise dealer and shipper” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)Words in s. 27(3) Table inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(7); S.I. 1997/1305, art. 2S. 27(3) Table: Words “revenue trader” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)Words in s. 27 substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(8)(b)(9)Words in s. 27(1) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(9)(10)Words in s. 27(3) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)S. 27(1B)(1C) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 8Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(a), 26(b)Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(c), 26(b)Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(d), 26(b)S. 27(1ZA)-(1ZD) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(3), 26(b)Word in s. 27(1) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(9)(a)(12)Words in s. 27(1) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(9)(b)(12)Word in s. 27(1) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), s. 13(9)(c)(12)Words in s. 27(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 6, 21Word in s. 27(1) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 32, 37Words in s. 27(1) 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. 9, 14Words in s. 27(1) inserted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 12, 18; S.I. 2021/740, reg. 3 (with reg. 1(2))Words in s. 27(1) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(2)(a)Words in s. 27(1) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(2)(b)Words in s. 27(1) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(2)(c)Words in s. 27(1ZA) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(3)(a)Words in s. 27(1ZA)(a) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(3)(b)S. 27(1ZA)(aa) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(3)(c)S. 27(1ZA)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(3)(d)Words in s. 27(1ZB) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(a)Words in s. 27(1ZB) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(b)Words in s. 27(1ZB) renumbered as s. 27(1ZB)(a) (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(c)Words in s. 27(1ZB)(a) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(d)S. 27(1ZB)(b) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(e)Words in s. 27(1ZC) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(5)(a)(i)Words in s. 27(1ZC) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(5)(a)(ii)Words in s. 27(1ZC)(a) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(5)(b)Words in s. 27(1ZC)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(5)(c)Words in s. 27(1ZD) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(6)(a)Words in s. 27(1ZD) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(6)(b)Word in s. 27(1B) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 8(a)Word in s. 27(1B)(a) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 8(b)Word in s. 27(1B)(b) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 8(b)Word in s. 27(1B)(c) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 8(b)
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<ukm:UnappliedEffect Type="words in s. 13(2) renumbered as s. 13(2)(a)" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="26" Row="593" AffectedProvisions="s. 13(2)(a)" AffectingYear="2021" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="5" RequiresApplied="false" Modified="2024-11-14T12:01:32Z" URI="http://www.legislation.gov.uk/id/effect/key-6ff29360e979aa7e757ebaca05cc5453" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" EffectId="key-6ff29360e979aa7e757ebaca05cc5453" AffectingProvisions="Sch. 21 para. 6(4)(a)" AffectedYear="1979" 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)." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectingClass="UnitedKingdomPublicGeneralAct" 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).">
<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 AffectingNumber="26" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectingEffectsExtent="E+W+S+N.I." 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)." AffectedProvisions="s. 13(2)(b) and words" Row="594" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" URI="http://www.legislation.gov.uk/id/effect/key-9ff69a141c3ddd8e39551735d426b2af" AffectedNumber="5" 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)." Modified="2024-11-14T12:01:32Z" AffectingYear="2021" AffectingProvisions="Sch. 21 para. 6(4)(b)" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-9ff69a141c3ddd8e39551735d426b2af" RequiresApplied="false" Type="words substituted" AffectedYear="1979" AffectedClass="UnitedKingdomPublicGeneralAct">
<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 AffectingProvisions="Sch. 21 para. 11(3)(aa)para. 11(5)(b)" EffectId="key-ab9f949a5edacc2a8fe709943c6bdf90" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-ab9f949a5edacc2a8fe709943c6bdf90" Modified="2024-11-14T12:01:32Z" 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" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="26" Row="610" AffectedNumber="5" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" Type="omitted by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted) (cond.)" RequiresApplied="false" AffectingYear="2021" AffectedProvisions="s. 14B(1)(ia)">
<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 AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectedNumber="5" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-c60c4094a3c66947b253471a522fb825" AffectedProvisions="s. 6AB(6)-(8)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." Modified="2022-09-05T16:46:01Z" Row="171" URI="http://www.legislation.gov.uk/id/effect/key-c60c4094a3c66947b253471a522fb825" Type="substituted for s. 6AB(6)" AffectingNumber="23" AffectingProvisions="Sch. 2 para. 7(2)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2002/23" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2002" AffectedYear="1979" RequiresApplied="true">
<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="179"/>
<ukm:BodyParagraphs Value="70"/>
<ukm:ScheduleParagraphs Value="109"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="5"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/body" NumberOfProvisions="70" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-02-22">
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/supplementary" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/supplementary" NumberOfProvisions="5" id="crossheading-supplementary" RestrictStartDate="2022-04-01">
<Title> Supplementary</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2022-04-01">
<Title> Interpretation.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27" id="section-27">
<Pnumber>27</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1" id="section-27-1" RestrictStartDate="2016-11-14">
<Pnumber>1</Pnumber>
<P2para>
<Text>In this Act—</Text>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-ce7ac1ff71735423a5571601df7525cf-1538056468819" CommentaryRef="key-ce7ac1ff71735423a5571601df7525cf"></Addition>
<Term>
<Addition ChangeId="key-ce7ac1ff71735423a5571601df7525cf-1538056468819" CommentaryRef="key-ce7ac1ff71735423a5571601df7525cf">aqua methanol</Addition>
</Term>
<Addition ChangeId="key-ce7ac1ff71735423a5571601df7525cf-1538056468819" CommentaryRef="key-ce7ac1ff71735423a5571601df7525cf">” has the meaning given by section 2AC above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4151" CommentaryRef="c11250881">“aviation gasoline” has the meaning given by </Addition>
<Addition ChangeId="d29p4151" CommentaryRef="c11250881">
<Substitution ChangeId="key-d252136f979092bd902b5b44e59a4c59-1516873273455" CommentaryRef="key-d252136f979092bd902b5b44e59a4c59">section 1(3D)</Substitution>
</Addition>
<Addition ChangeId="d29p4151" CommentaryRef="c11250881">;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4156" CommentaryRef="c11250891"></Addition>
<Term id="term-bioblend">
<Addition ChangeId="d29p4156" CommentaryRef="c11250891">bioblend</Addition>
</Term>
<Addition ChangeId="d29p4156" CommentaryRef="c11250891">” has the meaning given by section 6AB(2) above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4165" CommentaryRef="c11250901"></Addition>
<Term id="term-biodiesel">
<Addition ChangeId="d29p4165" CommentaryRef="c11250901">biodiesel</Addition>
</Term>
<Addition ChangeId="d29p4165" CommentaryRef="c11250901">” has the meaning given by section 2AA above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-1178275bcd0e813e90ae9bb00f8bf487-1507399933629" CommentaryRef="key-1178275bcd0e813e90ae9bb00f8bf487"></Addition>
<Term id="term-biodiesel">
<Addition ChangeId="key-1178275bcd0e813e90ae9bb00f8bf487-1507399933629" CommentaryRef="key-1178275bcd0e813e90ae9bb00f8bf487">bioethanol</Addition>
</Term>
<Addition ChangeId="key-1178275bcd0e813e90ae9bb00f8bf487-1507399933629" CommentaryRef="key-1178275bcd0e813e90ae9bb00f8bf487">” has the meaning given by section 2AB above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-1178275bcd0e813e90ae9bb00f8bf487-1507399933629" CommentaryRef="key-1178275bcd0e813e90ae9bb00f8bf487"></Addition>
<Term id="term-biodiesel">
<Addition ChangeId="key-1178275bcd0e813e90ae9bb00f8bf487-1507399933629" CommentaryRef="key-1178275bcd0e813e90ae9bb00f8bf487">bioethanol blend</Addition>
</Term>
<Addition ChangeId="key-1178275bcd0e813e90ae9bb00f8bf487-1507399933629" CommentaryRef="key-1178275bcd0e813e90ae9bb00f8bf487">” has the meaning given by section 6AE(2) above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4174" CommentaryRef="c11250911"></Addition>
<Term id="term-controlled-oil">
<Addition ChangeId="d29p4174" CommentaryRef="c11250911">controlled oil</Addition>
</Term>
<Addition ChangeId="d29p4174" CommentaryRef="c11250911">” means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA </Addition>
<Addition ChangeId="d29p4174" CommentaryRef="c11250911">
<Addition ChangeId="key-ef89a29869e84fda7e331fc89dd69bc6-1516380361504" CommentaryRef="key-ef89a29869e84fda7e331fc89dd69bc6">or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B</Addition>
</Addition>
<Addition ChangeId="d29p4174" CommentaryRef="c11250911">;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-ec09fb08775f5b4e3af6a107b2c85bbf-1661254226721" CommentaryRef="key-ec09fb08775f5b4e3af6a107b2c85bbf"></Addition>
<Term>
<Addition ChangeId="key-ec09fb08775f5b4e3af6a107b2c85bbf-1661254226721" CommentaryRef="key-ec09fb08775f5b4e3af6a107b2c85bbf">excepted machine</Addition>
</Term>
<Addition ChangeId="key-ec09fb08775f5b4e3af6a107b2c85bbf-1661254226721" CommentaryRef="key-ec09fb08775f5b4e3af6a107b2c85bbf">” means a vehicle, vessel, machine or appliance that is of a description given in Schedule 1A;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="key-9c8bf423970703aa704f334b1e1605c8"/>
...
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4183" CommentaryRef="c11250921"></Addition>
<Term id="term-gas-oil">
<Addition ChangeId="d29p4183" CommentaryRef="c11250921">gas oil</Addition>
</Term>
<Addition ChangeId="d29p4183" CommentaryRef="c11250921">” has the meaning given by section 1(5) above;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-heavy-oil">heavy oil</Term>
” has the meaning given by section 1(4) above;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c11250931"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-hydrocarbon-oil">hydrocarbon oil</Term>
” has the meaning given by section 1(2) above;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-1459cde957cdc8d4351184eb8f172818-1516380522559" CommentaryRef="key-1459cde957cdc8d4351184eb8f172818"></Addition>
<Term>
<Addition ChangeId="key-1459cde957cdc8d4351184eb8f172818-1516380522559" CommentaryRef="key-1459cde957cdc8d4351184eb8f172818">kerosene</Addition>
</Term>
<Addition ChangeId="key-1459cde957cdc8d4351184eb8f172818-1516380522559" CommentaryRef="key-1459cde957cdc8d4351184eb8f172818">” has the meaning given by section 1(8);</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-light-oil">light oil</Term>
” has the meaning given by section 1(3) above;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-management-act">the Management Act</Term>
” means the
<CommentaryRef Ref="c11250941"/>
Customs and Excise Management Act 1979;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c11250951"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c11250951"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-prescribed-sum">the prescribed sum</Term>
”, in relation to the penalty provided for an offence, means—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem>
<Para>
<Text>
if the offence was committed in England
<Addition ChangeId="d29p4251" CommentaryRef="c11250971">or Wales</Addition>
, the prescribed sum within the meaning of
<Addition ChangeId="d29p4255" CommentaryRef="c11250981">section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)</Addition>
;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
if the offence was committed in Scotland, the prescribed sum within the meaning of
<Addition ChangeId="d29p4265" CommentaryRef="c11250991">subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)</Addition>
;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4271" CommentaryRef="c11251001">if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
</UnorderedList>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-50e3ff3a623ef99a596c23df14303155-1640863478383" CommentaryRef="key-50e3ff3a623ef99a596c23df14303155">“private pleasure craft” has the meaning given by section 14E;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-rebate">rebate</Term>
” means rebate of duty under section 11 ,
<Addition ChangeId="key-5f678460854e39a97c5f600111bb4017-1516873342047" CommentaryRef="key-5f678460854e39a97c5f600111bb4017">13ZA,</Addition>
<Addition ChangeId="d29p4285" CommentaryRef="c11251011">13AA,</Addition>
<CommentaryRef Ref="key-d5af7210126279199926dbc74dd51131"/>
...
<Addition ChangeId="d29p4291" CommentaryRef="c11251031">14</Addition>
<Addition ChangeId="d29p4291" CommentaryRef="c11251031">
<Addition ChangeId="key-12e012753a7b146f23e9709eef98558d-1516380583321" CommentaryRef="key-12e012753a7b146f23e9709eef98558d">, 14A, 14B</Addition>
</Addition>
<Addition ChangeId="d29p4291" CommentaryRef="c11251031"> or 20AB</Addition>
above, and “
<Term id="term-rebated">rebated</Term>
” has a corresponding meaning;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4300" CommentaryRef="c11251041"></Addition>
<Term id="term-refinery">
<Addition ChangeId="d29p4300" CommentaryRef="c11251041">refinery</Addition>
</Term>
<Addition ChangeId="d29p4300" CommentaryRef="c11251041">” means any premises which—</Addition>
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4300" CommentaryRef="c11251041">are approved by the Commissioners for the treatment of hydrocarbon oil; or</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4300" CommentaryRef="c11251041">are approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil;</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
<Para>
<Text>
<Addition ChangeId="d29p4300" CommentaryRef="c11251041">and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph;</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-road-fuel-gas">road fuel gas</Term>
” has the meaning given by section 5 above;
<CommentaryRef Ref="c11251051"/>
...
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-road-vehicle">road vehicle</Term>
” means a vehicle constructed or adapted for use on roads, but does not include any
<Substitution ChangeId="key-b0c01b4ea59f2d506fc69dd931011a83-1661254301370" CommentaryRef="key-b0c01b4ea59f2d506fc69dd931011a83">vehicle that is an excepted machine</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="key-3bcf250e5a64e43b0e4d528f3dc2beb6"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="key-3bcf250e5a64e43b0e4d528f3dc2beb6"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="key-3bcf250e5a64e43b0e4d528f3dc2beb6"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="key-3bcf250e5a64e43b0e4d528f3dc2beb6"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4361" CommentaryRef="c11251081"></Addition>
<Term id="term-unleaded-petrol">
<Addition ChangeId="d29p4361" CommentaryRef="c11251081">unleaded petrol</Addition>
</Term>
<Addition ChangeId="d29p4361" CommentaryRef="c11251081"></Addition>
<Addition ChangeId="d29p4361" CommentaryRef="c11251081">
<Substitution ChangeId="key-31cd7ace9a134426233639be2f35c1a2-1516380927300" CommentaryRef="key-31cd7ace9a134426233639be2f35c1a2">has</Substitution>
</Addition>
<Addition ChangeId="d29p4361" CommentaryRef="c11251081"> the meaning given by </Addition>
<Addition ChangeId="d29p4361" CommentaryRef="c11251081">
<Substitution ChangeId="key-399c49be14bc64ac5c93dbb48a2c05ef-1507394939628" CommentaryRef="key-399c49be14bc64ac5c93dbb48a2c05ef">section 1(3C) above.</Substitution>
</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1ZA" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZA" id="section-27-1ZA">
<Pnumber>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">1ZA</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">For the purposes of this Act, a substance is used as fuel for a vehicle </Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-8d54a52428dcc430f930cd29902193b4-1661254528145" CommentaryRef="key-8d54a52428dcc430f930cd29902193b4">, vessel, machine or appliance</Addition>
</Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6"> if (and only if) it is used as fuel for—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1ZA/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZA/a" id="section-27-1ZA-a">
<Pnumber>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">the engine provided for propelling the vehicle </Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-93b0d19d9f276ebc4b44e9d8a3ed7bd3-1661254805336" CommentaryRef="key-93b0d19d9f276ebc4b44e9d8a3ed7bd3">or vessel, or, as the case may be, for powering the machine or appliance</Addition>
</Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">, </Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1ZA/aa" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZA/aa" id="section-27-1ZA-aa">
<Pnumber>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-05f4335d90b22ecace16c9bdbcf95b2b-1661255088208" CommentaryRef="key-05f4335d90b22ecace16c9bdbcf95b2b">aa</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-05f4335d90b22ecace16c9bdbcf95b2b-1661255088208" CommentaryRef="key-05f4335d90b22ecace16c9bdbcf95b2b">in relation to an appliance that contains a furnace or boiler for use in a heating system, that furnace or boiler,</Addition>
</Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6"> or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1ZA/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZA/b" id="section-27-1ZA-b">
<Pnumber>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Substitution ChangeId="key-5ebad05f29322c0cfe575e9d209f9f07-1661255153458" CommentaryRef="key-5ebad05f29322c0cfe575e9d209f9f07">b</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Substitution ChangeId="key-5ebad05f29322c0cfe575e9d209f9f07-1661255153458" CommentaryRef="key-5ebad05f29322c0cfe575e9d209f9f07">an engine, furnace or boiler which draws fuel from the same supply as an engine or, as the case may be, furnace or boiler, within paragraph (a) or (aa).</Substitution>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1ZB" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZB" id="section-27-1ZB">
<Pnumber>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">1ZB</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">For those purposes, a substance is taken into a vehicle </Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-74bbf8321baaaef095fdb9937cbc66fd-1661255219217" CommentaryRef="key-74bbf8321baaaef095fdb9937cbc66fd">, vessel, machine or appliance</Addition>
</Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6"> as fuel, or as an additive or extender in any fuel, if (and only if) it is taken into the vehicle </Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-93c9c7881f9282de90f7ae666ea15537-1661255264781" CommentaryRef="key-93c9c7881f9282de90f7ae666ea15537">, vessel, machine or appliance</Addition>
</Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6"> as part of the supply—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1ZB/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZB/a" id="section-27-1ZB-a">
<Pnumber>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-8d16cf7613186039c62b49e5a4c92831-1661255481578" CommentaryRef="key-8d16cf7613186039c62b49e5a4c92831">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">from which the engine provided for propelling the vehicle </Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-91804c2a9652528bb78f196aa36c41cd-1661255679688" CommentaryRef="key-91804c2a9652528bb78f196aa36c41cd">or vessel or, as the case may be, for powering the machine or appliance,</Addition>
</Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6"> draws fuel </Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-744608832560c4b86de7c51c4f6d0501-1661255730715" CommentaryRef="key-744608832560c4b86de7c51c4f6d0501">, or </Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1ZB/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZB/b" id="section-27-1ZB-b">
<Pnumber>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-744608832560c4b86de7c51c4f6d0501-1661255730715" CommentaryRef="key-744608832560c4b86de7c51c4f6d0501">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-744608832560c4b86de7c51c4f6d0501-1661255730715" CommentaryRef="key-744608832560c4b86de7c51c4f6d0501">in relation to an appliance that contains a furnace or boiler for use in a heating system, from which the furnace or boiler draws fuel.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1ZC" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZC" id="section-27-1ZC">
<Pnumber>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">1ZC</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">For those purposes, the following persons are liable for a substance being taken into a vehicle </Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-7da2c83388bc5f43bbd8b62709c0bb58-1661255814531" CommentaryRef="key-7da2c83388bc5f43bbd8b62709c0bb58">, vessel, machine or appliance,</Addition>
</Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6"> or into the fuel supply of an engine </Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-c3e54be69e2b0bc82e2026a9ad8ae09f-1661255841199" CommentaryRef="key-c3e54be69e2b0bc82e2026a9ad8ae09f">, furnace or boiler</Addition>
</Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6"></Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1ZC/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZC/a" id="section-27-1ZC-a">
<Pnumber>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">the person who has charge of the vehicle </Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Substitution ChangeId="key-f4d03fed3e4b71a5c7500510ec405aa9-1661256073955" CommentaryRef="key-f4d03fed3e4b71a5c7500510ec405aa9">, vessel, machine or appliance, or of the engine, furnace or boiler</Substitution>
</Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6"> at the time the substance is taken in, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1ZC/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZC/b" id="section-27-1ZC-b">
<Pnumber>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">the owner of the vehicle </Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Substitution ChangeId="key-a6822b44c8d9bb1610f1a71188384edb-1661256117385" CommentaryRef="key-a6822b44c8d9bb1610f1a71188384edb">, vessel, machine or appliance, or of the engine, furnace or boiler</Substitution>
</Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6"> at that time (or, if another person is entitled to possession of it at that time, that other person).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1ZD" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZD" id="section-27-1ZD">
<Pnumber>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">1ZD</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">Subsection (1ZC) applies in relation to </Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<CommentaryRef Ref="key-ed0fab309981f30eaeb726e9d42293a1"/>
...
</Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6"> storage tanks as it applies in relation to vehicles </Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">
<Addition ChangeId="key-35e8ca5db581ff0e121101769370d082-1661256180803" CommentaryRef="key-35e8ca5db581ff0e121101769370d082">, vessels, machines or appliances</Addition>
</Addition>
<Addition ChangeId="key-575b0e608ce8c6703bd48cec5b83acf6-1516380683424" CommentaryRef="key-575b0e608ce8c6703bd48cec5b83acf6">.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1A" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1A" id="section-27-1A">
<Pnumber>
<Addition ChangeId="d29p4374" CommentaryRef="c11251101">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p4374" CommentaryRef="c11251101">If in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of ’’refinery’’ in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1B" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1B" id="section-27-1B">
<Pnumber>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">1B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">The Treasury may by order made by statutory instrument amend Schedule </Addition>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">
<Substitution ChangeId="key-90e7f006f612ff9938afd5fa0f3bb637-1661256508624" CommentaryRef="key-90e7f006f612ff9938afd5fa0f3bb637">1A</Substitution>
</Addition>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895"> to this Act so as to—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1B/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1B/a" id="section-27-1B-a">
<Pnumber>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">add a class of excepted </Addition>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">
<Substitution ChangeId="key-7d76c0a66aa9b01e4c18461d1562fe58-1661256541442" CommentaryRef="key-7d76c0a66aa9b01e4c18461d1562fe58">machine</Substitution>
</Addition>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1B/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1B/b" id="section-27-1B-b">
<Pnumber>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">remove a class of excepted </Addition>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">
<Substitution ChangeId="key-176c8bfeffe5f45119542b526eaadd73-1661256573404" CommentaryRef="key-176c8bfeffe5f45119542b526eaadd73">machine</Substitution>
</Addition>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1B/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1B/c" id="section-27-1B-c">
<Pnumber>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">redefine a class of excepted </Addition>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">
<Substitution ChangeId="key-c11cb72a8ab3651b06c21b5be39af760-1661256600581" CommentaryRef="key-c11cb72a8ab3651b06c21b5be39af760">machine</Substitution>
</Addition>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/1C" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1C" id="section-27-1C">
<Pnumber>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">1C</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ea927953f867788e0383e89b397df895-1516015954431" CommentaryRef="key-ea927953f867788e0383e89b397df895">Section 2A(2) and (3) above shall apply to an order under subsection (1B).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/2" id="section-27-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/27/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/3" id="section-27-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—</Text>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>
<Emphasis>Management Act</Emphasis>
</Text>
</Para>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>“the Commissioners”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“container”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“the Customs and Excise Acts 1979”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“excise warehouse”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“goods”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“hovercraft”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“occupier”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“officer” and “proper” in relation to an officer</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4432" CommentaryRef="c11251111">“pipe-line”</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“port”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4443" CommentaryRef="c11251121">“registered excise dealer and shipper”</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4454" CommentaryRef="c11251131">“representative”</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p4457" CommentaryRef="c11251141">“revenue trader”</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“ship”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“shipment”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“stores”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“warehouse”</Text>
</Para>
</ListItem>
</UnorderedList>
</ListItem>
<ListItem>
<Para>
<Text>
<Emphasis>Alcoholic Liquor Duties Act 1979</Emphasis>
</Text>
</Para>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="key-28307b4ef4fb63eb74c1cfb2eae932fc"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“spirits”.</Text>
</Para>
</ListItem>
</UnorderedList>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="c11250881" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c00964" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00964" id="c00965" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/4/4" Operative="true" SectionRef="section-4-4">s. 4(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250891" Type="F">
<Para>
<Text>
S. 27(1): Definition of “bioblend” inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00967" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef CitationRef="c00967" id="c00968" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5" SectionRef="section-5">s. 5</CitationSubRef>
,
<CitationSubRef CitationRef="c00967" id="c00969" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/6" Operative="true" SectionRef="schedule-2-paragraph-6">Sch. 2 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250901" Type="F">
<Para>
<Text>
S. 27(1): Definition of “biodiesel” inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00971" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef CitationRef="c00971" id="c00972" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5" SectionRef="section-5">s. 5</CitationSubRef>
,
<CitationSubRef CitationRef="c00971" id="c00973" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/6" Operative="true" SectionRef="schedule-2-paragraph-6">Sch. 2 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250911" Type="F">
<Para>
<Text>
S. 27(1): Definition of “controlled oil” inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00975" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef CitationRef="c00975" id="c00976" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef CitationRef="c00975" id="c00977" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/4/2" Operative="true" SectionRef="schedule-3-paragraph-4-2">Sch. 3 para. 4(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250921" Type="F">
<Para>
<Text>
S. 27(1): definition of “gas oil” inserted (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00979" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c00979" id="c00980" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/8/a" Operative="true" SectionRef="section-7-8-a">s. 7(8)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00981" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef CitationRef="c00981" id="c00982" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250931" Type="F">
<Para>
<Text>
Definition of “higher octane unleaded petrol” in s. 27(1) repealed (
<Emphasis>retrospective</Emphasis>
to 7.3.2001 at 6pm) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00983" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef CitationRef="c00983" id="c00984" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/5" SectionRef="section-2-5">ss. 2(5)</CitationSubRef>
,
<CitationSubRef CitationRef="c00983" id="c00985" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110" SectionRef="section-110">110</CitationSubRef>
,
<CitationSubRef CitationRef="c00983" id="c00986" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/1/1" Operative="true" SectionRef="schedule-33-part-1-1">Sch. 33 Pt. 1(1)</CitationSubRef>
Note
</Text>
</Para>
</Commentary>
<Commentary id="c11250941" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00987" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11250951" Type="F">
<Para>
<Text>
S. 27(1): definitions of “petrol substitute” and “power methylated spirits” repealed (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00989" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef CitationRef="c00989" id="c00990" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5" SectionRef="section-11-5">ss. 11(5)</CitationSubRef>
,
<CitationSubRef CitationRef="c00989" id="c00991" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef CitationRef="c00989" id="c00992" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00993" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef CitationRef="c00993" id="c00994" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250971" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c00995" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) Sch. 6 para. 10(
<Emphasis>a</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11250981" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/43" id="c00996" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Magistrates' Courts Act 1980">Magistrates' Courts Act 1980 (c. 43, SIF 82)</Citation>
,
<CitationSubRef CitationRef="c00996" id="c00997" URI="http://www.legislation.gov.uk/id/ukpga/1980/43/section/154" SectionRef="section-154">s. 154</CitationSubRef>
,
<CitationSubRef CitationRef="c00996" id="c00998" URI="http://www.legislation.gov.uk/id/ukpga/1980/43/schedule/7/paragraph/181" Operative="true" SectionRef="schedule-7-paragraph-181">Sch. 7 para. 181</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11250991" Type="F">
<Para>
<Text>
Words in s. 27(1) substituted (1.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/40" id="c01000" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="40">1995 c. 40</Citation>
,
<CitationSubRef CitationRef="c01000" id="c01001" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5" SectionRef="section-5">ss. 5</CitationSubRef>
,
<CitationSubRef CitationRef="c01000" id="c01002" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2" SectionRef="section-7-2">7(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c01000" id="c01003" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/21" Operative="true" SectionRef="schedule-4-paragraph-21">Sch. 4 para. 21</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251001" Type="F">
<Para>
<Text>
In the definition of “the prescribed sum” paragraph (c) inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c01004" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) Sch. 6 para. 10(
<Emphasis>b</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11251011" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01006" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef CitationRef="c01006" id="c01007" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef CitationRef="c01006" id="c01008" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/9" Operative="true" SectionRef="schedule-3-paragraph-9">Sch. 3 para. 9</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251031" Type="F">
<Para>
<Text>
S. 27(1): words in defintion of “rebate” substituted (11.5.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c01012" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef CitationRef="c01012" id="c01013" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/3/3" Operative="true" SectionRef="section-3-3">s. 3(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251041" Type="F">
<Para>
<Text>
Definition substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c01014" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c01014" id="c01015" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/5/3" Operative="true" SectionRef="section-5-3">s. 5(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251051" Type="F">
<Para>
<Text>
Word in s. 27(1) repealed (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01017" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c01017" id="c01018" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113" SectionRef="section-113">s. 113</CitationSubRef>
,
<CitationSubRef CitationRef="c01017" id="c01019" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/I" Operative="true" SectionRef="schedule-18-part-I">Sch. 18 Pt. I</CitationSubRef>
Note;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c01020" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef CitationRef="c01020" id="c01021" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251081" Type="F">
<Para>
<Text>
Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol” in s. 27(1) inserted (1.10.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c01030" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef CitationRef="c01030" id="c01031" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/5/5" Operative="true" SectionRef="section-5-5">s. 5(5)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/2674" id="c01032" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="2674">S.I. 2000/2674</Citation>
,
<CitationSubRef CitationRef="c01032" id="c01033" URI="http://www.legislation.gov.uk/id/uksi/2000/2674/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251101" Type="F">
<Para>
<Text>
S. 27(1A) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c01035" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c01035" id="c01036" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251111" Type="F">
<Para>
<Text>
Word inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c01037" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c01037" id="c01038" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/7" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef CitationRef="c01037" id="c01039" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/4/paragraph/3" Operative="true" SectionRef="schedule-4-paragraph-3">Sch. 4 para.3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251121" Type="F">
<Para>
<Text>
S. 27(3) Table: Words “registered excise dealer and shipper” inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01041" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef CitationRef="c01041" id="c01042" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef CitationRef="c01041" id="c01043" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/4/3" Operative="true" SectionRef="schedule-3-paragraph-4-3">Sch. 3 para. 4(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251131" Type="F">
<Para>
<Text>
Words in s. 27(3) Table inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01045" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c01045" id="c01046" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c01045" id="c01047" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/7" Operative="true" SectionRef="schedule-6-paragraph-6-7">Sch. 6 para. 6(7)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c01048" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef CitationRef="c01048" id="c01049" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11251141" Type="F">
<Para>
<Text>
S. 27(3) Table: Words “revenue trader” inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01051" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef CitationRef="c01051" id="c01052" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef CitationRef="c01051" id="c01053" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/4/3" Operative="true" SectionRef="schedule-3-paragraph-4-3">Sch. 3 para. 4(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-399c49be14bc64ac5c93dbb48a2c05ef" Type="F">
<Para>
<Text>
Words in s. 27 substituted (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3v05x62-00016" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef CitationRef="cq3v05x62-00016" id="cq3v05x62-00017" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/8/b" SectionRef="section-7-8-b" Operative="true">s. 7(8)(b)</CitationSubRef>
<CitationSubRef CitationRef="cq3v05x62-00016" id="cq3v05x62-00018" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9" SectionRef="section-7-9">(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1178275bcd0e813e90ae9bb00f8bf487" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (1.1.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cq3y67gk2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef CitationRef="cq3y67gk2-00007" id="cq3y67gk2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/9" SectionRef="section-10-9" Operative="true">s. 10(9)</CitationSubRef>
<CitationSubRef CitationRef="cq3y67gk2-00007" id="cq3y67gk2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/10/10" SectionRef="section-10-10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-28307b4ef4fb63eb74c1cfb2eae932fc" Type="F">
<Para>
<Text>
Words in s. 27(3) repealed (1.7.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="ctwrkb9t2-00007" Class="UnitedKingdomPublicGeneralAct" Year="1995" Number="4" Title="Finance Act 1995">Finance Act 1995 (c. 4)</Citation>
,
<CitationSubRef CitationRef="ctwrkb9t2-00007" id="ctwrkb9t2-00008" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/5/6" SectionRef="section-5-6">s. 5(6)</CitationSubRef>
,
<CitationSubRef CitationRef="ctwrkb9t2-00007" id="ctwrkb9t2-00009" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/I/3" SectionRef="schedule-29-part-I-3" Operative="true">Sch. 29 Pt. I(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1523" id="ctwrkb9t2-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1523" Title="The Finance Act 1995 (Denatured Alcohol) (Appointed Day and Savings) Order 2005">S.I. 2005/1523</Citation>
,
<CitationSubRef CitationRef="ctwrkb9t2-00010" id="ctwrkb9t2-00011" URI="http://www.legislation.gov.uk/id/uksi/2005/1523/article/2" SectionRef="article-2">art. 2</CitationSubRef>
(with
<CitationSubRef CitationRef="ctwrkb9t2-00010" id="ctwrkb9t2-00012" URI="http://www.legislation.gov.uk/id/uksi/2005/1523/article/3" SectionRef="article-3">art. 3</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-ea927953f867788e0383e89b397df895" Type="F">
<Para>
<Text>
S. 27(1B)(1C) inserted (19.7.2006) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/25" id="cu2dsqxk2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2006" Number="25" Title="Finance Act 2006">Finance Act 2006 (c. 25)</Citation>
,
<CitationSubRef CitationRef="cu2dsqxk2-00008" id="cu2dsqxk2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/8" SectionRef="section-8" Operative="true">s. 8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ef89a29869e84fda7e331fc89dd69bc6" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (retrospective to 1.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cu8eqiud2-00043" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cu8eqiud2-00043" id="cu8eqiud2-00044" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/22/2/a" SectionRef="schedule-5-paragraph-22-2-a" Operative="true">Sch. 5 paras. 22(2)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="cu8eqiud2-00043" id="cu8eqiud2-00045" 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="key-1459cde957cdc8d4351184eb8f172818" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (retrospective to 1.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cu8eqiud2-00061" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cu8eqiud2-00061" id="cu8eqiud2-00062" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/22/2/c" SectionRef="schedule-5-paragraph-22-2-c" Operative="true">Sch. 5 paras. 22(2)(c)</CitationSubRef>
,
<CitationSubRef CitationRef="cu8eqiud2-00061" id="cu8eqiud2-00063" 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="key-12e012753a7b146f23e9709eef98558d" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (retrospective to 1.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cu8eqiud2-00070" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cu8eqiud2-00070" id="cu8eqiud2-00071" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/22/2/d" SectionRef="schedule-5-paragraph-22-2-d" Operative="true">Sch. 5 paras. 22(2)(d)</CitationSubRef>
,
<CitationSubRef CitationRef="cu8eqiud2-00070" id="cu8eqiud2-00072" 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="key-575b0e608ce8c6703bd48cec5b83acf6" Type="F">
<Para>
<Text>
S. 27(1ZA)-(1ZD) inserted (retrospective to 1.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cu8eqiud2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cu8eqiud2-00007" id="cu8eqiud2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/22/3" SectionRef="schedule-5-paragraph-22-3" Operative="true">Sch. 5 paras. 22(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cu8eqiud2-00007" id="cu8eqiud2-00009" 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="key-d5af7210126279199926dbc74dd51131" Type="F">
<Para>
<Text>
Word in s. 27(1) omitted (retrospective to 1.4.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cu8eqiud2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cu8eqiud2-00016" id="cu8eqiud2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/9/a" SectionRef="section-13-9-a" Operative="true">s. 13(9)(a)</CitationSubRef>
<CitationSubRef CitationRef="cu8eqiud2-00016" id="cu8eqiud2-00018" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/12" SectionRef="section-13-12">(12)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3bcf250e5a64e43b0e4d528f3dc2beb6" Type="F">
<Para>
<Text>
Words in s. 27(1) omitted (retrospective to 1.4.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cu8eqiud2-00025" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cu8eqiud2-00025" id="cu8eqiud2-00026" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/9/b" SectionRef="section-13-9-b" Operative="true">s. 13(9)(b)</CitationSubRef>
<CitationSubRef CitationRef="cu8eqiud2-00025" id="cu8eqiud2-00027" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/12" SectionRef="section-13-12">(12)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-31cd7ace9a134426233639be2f35c1a2" Type="F">
<Para>
<Text>
Word in s. 27(1) substituted (retrospective to 1.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cu8eqiud2-00034" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cu8eqiud2-00034" id="cu8eqiud2-00035" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/9/c" SectionRef="section-13-9-c" Operative="true">s. 13(9)(c)</CitationSubRef>
<CitationSubRef CitationRef="cu8eqiud2-00034" id="cu8eqiud2-00036" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/12" SectionRef="section-13-12">(12)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d252136f979092bd902b5b44e59a4c59" Type="F">
<Para>
<Text>
Words in s. 27(1) substituted (1.11.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cugk7jdx2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cugk7jdx2-00007" id="cugk7jdx2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/6" SectionRef="schedule-6-paragraph-6" Operative="true">Sch. 6 paras. 6</CitationSubRef>
,
<CitationSubRef CitationRef="cugk7jdx2-00007" id="cugk7jdx2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/21" SectionRef="schedule-6-paragraph-21">21</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5f678460854e39a97c5f600111bb4017" Type="F">
<Para>
<Text>
Word in s. 27(1) inserted (1.11.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cugk7jdx2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cugk7jdx2-00016" id="cugk7jdx2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/32" SectionRef="schedule-6-paragraph-32" Operative="true">Sch. 6 paras. 32</CitationSubRef>
,
<CitationSubRef CitationRef="cugk7jdx2-00016" id="cugk7jdx2-00018" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/37" SectionRef="schedule-6-paragraph-37">37</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ce7ac1ff71735423a5571601df7525cf" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/24" id="d12e5" Year="2016" Class="UnitedKingdomPublicGeneralAct" Number="24" Title="Finance Act 2016">Finance Act 2016 (c. 24)</Citation>
,
<CitationSubRef CitationRef="d12e5" id="cc00117" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/17/paragraph/9" SectionRef="schedule-17-paragraph-9">Sch. 17 paras. 9</CitationSubRef>
,
<CitationSubRef CitationRef="d12e5" id="cc00118" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/17/paragraph/14" Operative="true" SectionRef="schedule-17-paragraph-14">14</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-50e3ff3a623ef99a596c23df14303155" Type="F">
<Para>
<Text>
Words in s. 27(1) inserted (1.10.2021 for N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/14" id="cff4ri4u4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2020" Number="14" Title="Finance Act 2020">Finance Act 2020 (c. 14)</Citation>
,
<CitationSubRef CitationRef="cff4ri4u4-00007" id="cff4ri4u4-00008" SectionRef="schedule-11-paragraph-12" URI="http://www.legislation.gov.uk/id/ukpga/2020/14/schedule/11/paragraph/12" Operative="true">Sch. 11 paras. 12</CitationSubRef>
,
<CitationSubRef CitationRef="cff4ri4u4-00007" id="cff4ri4u4-00009" SectionRef="schedule-11-paragraph-18" URI="http://www.legislation.gov.uk/id/ukpga/2020/14/schedule/11/paragraph/18">18</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2021/740" id="cff4ri4u4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="740" Title="The Finance Act 2020, Schedule 11 (Appointed Day) (Northern Ireland) Regulations 2021">S.I. 2021/740</Citation>
,
<CitationSubRef CitationRef="cff4ri4u4-00010" id="cff4ri4u4-00011" SectionRef="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2021/740/regulation/3">reg. 3</CitationSubRef>
(with
<CitationSubRef CitationRef="cff4ri4u4-00010" id="cff4ri4u4-00012" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2021/740/regulation/1/2">reg. 1(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-ec09fb08775f5b4e3af6a107b2c85bbf" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00006" SectionRef="section-27-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1">s. 27(1)</CitationSubRef>
inserted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00007" id="cosef0kn4-00008" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00007" id="cosef0kn4-00009" SectionRef="schedule-21-paragraph-20-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/2/a" Operative="true">Sch. 21 para. 20(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9c8bf423970703aa704f334b1e1605c8" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00015" SectionRef="section-27-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1">s. 27(1)</CitationSubRef>
omitted (1.4.2022) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00016" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00016" id="cosef0kn4-00017" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00016" id="cosef0kn4-00018" SectionRef="schedule-21-paragraph-20-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/2/b" Operative="true">Sch. 21 para. 20(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b0c01b4ea59f2d506fc69dd931011a83" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00024" SectionRef="section-27-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1">s. 27(1)</CitationSubRef>
substituted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00025" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00025" id="cosef0kn4-00026" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00025" id="cosef0kn4-00027" SectionRef="schedule-21-paragraph-20-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/2/c" Operative="true">Sch. 21 para. 20(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8d54a52428dcc430f930cd29902193b4" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00042" SectionRef="section-27-1ZA" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZA">s. 27(1ZA)</CitationSubRef>
inserted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00043" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00043" id="cosef0kn4-00044" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00043" id="cosef0kn4-00045" SectionRef="schedule-21-paragraph-20-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/3/a" Operative="true">Sch. 21 para. 20(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-93b0d19d9f276ebc4b44e9d8a3ed7bd3" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00078" SectionRef="section-27-1ZA-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZA/a">s. 27(1ZA)(a)</CitationSubRef>
inserted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00079" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00079" id="cosef0kn4-00080" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00079" id="cosef0kn4-00081" SectionRef="schedule-21-paragraph-20-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/3/b" Operative="true">Sch. 21 para. 20(3)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-05f4335d90b22ecace16c9bdbcf95b2b" Type="F">
<Para>
<Text>
<CitationSubRef id="cosef0kn4-00051" SectionRef="section-27-1ZA-aa" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZA/aa">S. 27(1ZA)(aa)</CitationSubRef>
inserted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00052" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00052" id="cosef0kn4-00053" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00052" id="cosef0kn4-00054" SectionRef="schedule-21-paragraph-20-3-c" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/3/c" Operative="true">Sch. 21 para. 20(3)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5ebad05f29322c0cfe575e9d209f9f07" Type="F">
<Para>
<Text>
<CitationSubRef id="cosef0kn4-00088" SectionRef="section-27-1ZA-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZA/b">S. 27(1ZA)(b)</CitationSubRef>
substituted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00089" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00089" id="cosef0kn4-00090" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00089" id="cosef0kn4-00091" SectionRef="schedule-21-paragraph-20-3-d" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/3/d" Operative="true">Sch. 21 para. 20(3)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-74bbf8321baaaef095fdb9937cbc66fd" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00097" SectionRef="section-27-1ZB" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZB">s. 27(1ZB)</CitationSubRef>
inserted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00098" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00098" id="cosef0kn4-00099" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00098" id="cosef0kn4-00100" SectionRef="schedule-21-paragraph-20-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/4/a" Operative="true">Sch. 21 para. 20(4)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-93c9c7881f9282de90f7ae666ea15537" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00106" SectionRef="section-27-1ZB" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZB">s. 27(1ZB)</CitationSubRef>
inserted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00107" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00107" id="cosef0kn4-00108" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00107" id="cosef0kn4-00109" SectionRef="schedule-21-paragraph-20-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/4/b" Operative="true">Sch. 21 para. 20(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8d16cf7613186039c62b49e5a4c92831" Type="F">
<Para>
<Text>
Words in s. 27(1ZB) renumbered as s. 27(1ZB)(a) (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00134" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00134" id="cosef0kn4-00135" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00134" id="cosef0kn4-00136" SectionRef="schedule-21-paragraph-20-4-c" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/4/c" Operative="true">Sch. 21 para. 20(4)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-91804c2a9652528bb78f196aa36c41cd" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00124" SectionRef="section-27-1ZB-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZB/a">s. 27(1ZB)(a)</CitationSubRef>
inserted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00125" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00125" id="cosef0kn4-00126" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00125" id="cosef0kn4-00127" SectionRef="schedule-21-paragraph-20-4-d" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/4/d" Operative="true">Sch. 21 para. 20(4)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-744608832560c4b86de7c51c4f6d0501" Type="F">
<Para>
<Text>
<CitationSubRef id="cosef0kn4-00115" SectionRef="section-27-1ZB-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZB/b">S. 27(1ZB)(b)</CitationSubRef>
inserted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00116" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00116" id="cosef0kn4-00117" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00116" id="cosef0kn4-00118" SectionRef="schedule-21-paragraph-20-4-e" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/4/e" Operative="true">Sch. 21 para. 20(4)(e)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7da2c83388bc5f43bbd8b62709c0bb58" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00142" SectionRef="section-27-1ZC" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZC">s. 27(1ZC)</CitationSubRef>
inserted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00143" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00143" id="cosef0kn4-00144" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00143" id="cosef0kn4-00145" SectionRef="schedule-21-paragraph-20-5-a-i" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/5/a/i" Operative="true">Sch. 21 para. 20(5)(a)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c3e54be69e2b0bc82e2026a9ad8ae09f" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00151" SectionRef="section-27-1ZC" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZC">s. 27(1ZC)</CitationSubRef>
inserted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00152" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00152" id="cosef0kn4-00153" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00152" id="cosef0kn4-00154" SectionRef="schedule-21-paragraph-20-5-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/5/a/ii" Operative="true">Sch. 21 para. 20(5)(a)(ii)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f4d03fed3e4b71a5c7500510ec405aa9" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00160" SectionRef="section-27-1ZC-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZC/a">s. 27(1ZC)(a)</CitationSubRef>
substituted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00161" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00161" id="cosef0kn4-00162" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00161" id="cosef0kn4-00163" SectionRef="schedule-21-paragraph-20-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/5/b" Operative="true">Sch. 21 para. 20(5)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a6822b44c8d9bb1610f1a71188384edb" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00169" SectionRef="section-27-1ZC-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZC/b">s. 27(1ZC)(b)</CitationSubRef>
substituted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00170" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00170" id="cosef0kn4-00171" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00170" id="cosef0kn4-00172" SectionRef="schedule-21-paragraph-20-5-c" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/5/c" Operative="true">Sch. 21 para. 20(5)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ed0fab309981f30eaeb726e9d42293a1" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00060" SectionRef="section-27-1ZD" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZD">s. 27(1ZD)</CitationSubRef>
omitted (1.4.2022) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00061" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00061" id="cosef0kn4-00062" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00061" id="cosef0kn4-00063" SectionRef="schedule-21-paragraph-20-6-a" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/6/a" Operative="true">Sch. 21 para. 20(6)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-35e8ca5db581ff0e121101769370d082" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cosef0kn4-00069" SectionRef="section-27-1ZD" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1ZD">s. 27(1ZD)</CitationSubRef>
inserted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cosef0kn4-00070" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00070" id="cosef0kn4-00071" SectionRef="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00070" id="cosef0kn4-00072" SectionRef="schedule-21-paragraph-20-6-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/20/6/b" Operative="true">Sch. 21 para. 20(6)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-90e7f006f612ff9938afd5fa0f3bb637" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cosef0kn4-00033" SectionRef="section-27-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1B">s. 27(1B)</CitationSubRef>
substituted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/3" id="cosef0kn4-00034" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="3" Title="Finance Act 2022">Finance Act 2022 (c. 3)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00034" id="cosef0kn4-00035" SectionRef="section-76-2" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/section/76/2">s. 76(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00034" id="cosef0kn4-00036" SectionRef="schedule-11-paragraph-8-a" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/11/paragraph/8/a" Operative="true">Sch. 11 para. 8(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7d76c0a66aa9b01e4c18461d1562fe58" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cosef0kn4-00178" SectionRef="section-27-1B-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1B/a">s. 27(1B)(a)</CitationSubRef>
substituted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/3" id="cosef0kn4-00179" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="3" Title="Finance Act 2022">Finance Act 2022 (c. 3)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00179" id="cosef0kn4-00180" SectionRef="section-76-2" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/section/76/2">s. 76(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00179" id="cosef0kn4-00181" SectionRef="schedule-11-paragraph-8-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/11/paragraph/8/b" Operative="true">Sch. 11 para. 8(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-176c8bfeffe5f45119542b526eaadd73" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cosef0kn4-00187" SectionRef="section-27-1B-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1B/b">s. 27(1B)(b)</CitationSubRef>
substituted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/3" id="cosef0kn4-00188" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="3" Title="Finance Act 2022">Finance Act 2022 (c. 3)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00188" id="cosef0kn4-00189" SectionRef="section-76-2" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/section/76/2">s. 76(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00188" id="cosef0kn4-00190" SectionRef="schedule-11-paragraph-8-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/11/paragraph/8/b" Operative="true">Sch. 11 para. 8(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c11cb72a8ab3651b06c21b5be39af760" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cosef0kn4-00196" SectionRef="section-27-1B-c" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/27/1B/c">s. 27(1B)(c)</CitationSubRef>
substituted (1.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/3" id="cosef0kn4-00197" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="3" Title="Finance Act 2022">Finance Act 2022 (c. 3)</Citation>
,
<CitationSubRef CitationRef="cosef0kn4-00197" id="cosef0kn4-00198" SectionRef="section-76-2" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/section/76/2">s. 76(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cosef0kn4-00197" id="cosef0kn4-00199" SectionRef="schedule-11-paragraph-8-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/11/paragraph/8/b" Operative="true">Sch. 11 para. 8(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>