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Hydrocarbon Oil Duties Act 1979

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Changes over time for: Section 2AB

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Point in time view as at 01/04/2007.

Changes to legislation:

Hydrocarbon Oil Duties Act 1979, Section 2AB is up to date with all changes known to be in force on or before 08 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F12ABBioethanolU.K.

(1)In this Act “bioethanol” means a liquid fuel—

(a)consisting of ethanol produced from biomass, and

(b)capable of being used for the same purposes as light oil.

(2)In subsection (1)—

(a)liquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and

(b)biomass” means vegetable and animal substances constituting the biodegradable fraction of—

(i)products, wastes and residues from agriculture, forestry and related activities, or

(ii)industrial and municipal waste.

(3)A substance shall be treated as falling within subsection (1)(a) if it—

(a)is denatured alcohol for the purposes of section 5 of the Finance Act 1995 (c. 4), and

(b)would fall within subsection (1)(a) above (without reliance on this subsection) but for the presence of a component introduced—

(i)for the purpose of rendering the substance denatured alcohol, and

(ii)in the minimum proportion necessary for that purpose.]

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