http://www.legislation.gov.uk/ukpga/1979/5/section/6/2012-01-01Hydrocarbon Oil Duties Act 1979An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.1980-02-29texttext/xmlenStatute Law Database2024-06-05Expert Participation2012-01-01 Charging provisions Excise duty on hydrocarbon oil.61 There shall be charged on hydrocarbon oil—aimported into the United Kingdom; orbproduced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above, a duty of excise at the rates specified in subsection (1A) below.1AThe rates are—a £0.6097 a litre in the case of unleaded petrol,aa £0.3966 a litre in the case of aviation gasoline,b £0.7069 a litre in the case of light oil other than unleaded petrol or aviation gasoline, andc £0.6097 a litre in the case of heavy oil.2Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.2A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)Words in s. 6(1)(b) substituted (15.8.1997) by 1997 c. 16, s. 7(2); S.I. 1997/1960, art. 2S. 6(2A) inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(b) and repealed by Finance Act 1990 (c. 29, SIF 40:1), ss. 3(1)(b)(6), 132, Sch. 19 Pt. I NoteS. 6(1A) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), s. 13(3)(12)Word in s. 6(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 4(2), 21S. 6(3)(4) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 4(3), 21S. 6(4) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 4(3), 21S. 6(1A)(aa) inserted (1.11.2008) by Finance Act 2008 (c. 9), s. 16(1)(a)(2)Words in s. 6(1A)(b) inserted (1.11.2008) by Finance Act 2008 (c. 9), s. 16(1)(b)(2)Word in s. 6(1A)(a) substituted (1.1.2012) by Finance Act 2011 (c. 11), s. 20(2)(a)(7)Word in s. 6(1A)(aa) substituted (1.1.2012) by Finance Act 2011 (c. 11), s. 20(2)(b)(7)Word in s. 6(1A)(b) substituted (1.1.2012) by Finance Act 2011 (c. 11), s. 20(2)(c)(7)Word in s. 6(1A)(c) substituted (1.1.2012) by Finance Act 2011 (c. 11), s. 20(2)(d)(7)
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</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>
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<ukm:InForce Date="2022-04-01" Qualification="wholly in force"/>
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<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>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-6-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1">s. 6(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 1998</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-6-1-a" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/6/1/a">s. 6(1)(a)</ukm:Section>
<ukm:Section Ref="section-6-3" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/6/3">(3)</ukm:Section>
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</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2019-10-16T10:12:48Z" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="1998" AffectedProvisions="s. 6(1)" RequiresApplied="true" AffectedNumber="5" AffectedExtent="E+W+S+N.I." Type="repealed in part" AffectingURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectingProvisions="s. 6(1)(b)(3) 165 Sch. 27 Pt. 1(2) Note" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-5421de6633e4487dc578084e71d4791f" AffectingNumber="36" AffectedClass="UnitedKingdomPublicGeneralAct" Row="60" EffectId="key-5421de6633e4487dc578084e71d4791f" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" AffectedYear="1979">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-6-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1">s. 6(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 1998</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-6-1-b" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/6/1/b">s. 6(1)(b)</ukm:Section>
<ukm:Section Ref="section-6-3" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/6/3">s. 6(3)</ukm:Section>
<ukm:Section Ref="section-165" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/165">165</ukm:Section>
<ukm:Section Ref="schedule-27" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/27">Sch. 27 </ukm:Section>
<ukm:Section Ref="schedule-27-part-I-2" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/27/part/I/2" FoundRef="schedule-27-part-I">Pt. 1(2)</ukm:Section>
Note
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="36" EffectId="key-b54a766b55688f73c92242454d5c528d" AffectedProvisions="s. 6(2)" Row="147" AffectedExtent="E+W+S+N.I." AffectedNumber="5" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="1998" AffectingURI="http://www.legislation.gov.uk/id/ukpga/1998/36" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/5" URI="http://www.legislation.gov.uk/id/effect/key-b54a766b55688f73c92242454d5c528d" Type="replaced (by s.006(2) (2AA)(2AB))" AffectedYear="1979" AffectingProvisions="s. 6(2)(3)" RequiresApplied="true" Modified="2019-10-16T10:12:48Z">
<ukm:AffectedTitle>Hydrocarbon Oil Duties Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-6-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/2">s. 6(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 1998</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-6-2" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/6/2">s. 6(2)</ukm:Section>
<ukm:Section Ref="section-6-3" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/6/3">(3)</ukm:Section>
</ukm:AffectingProvisions>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
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<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="165"/>
<ukm:BodyParagraphs Value="65"/>
<ukm:ScheduleParagraphs Value="100"/>
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<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/body/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/body" NumberOfProvisions="65" RestrictExtent="E+W+S+N.I." RestrictStartDate="2012-01-01">
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/charging-provisions/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/charging-provisions" NumberOfProvisions="10" RestrictEndDate="2013-04-01" id="crossheading-charging-provisions" RestrictStartDate="2012-01-01" RestrictExtent="E+W+S+N.I.">
<Title> Charging provisions</Title>
<P1group RestrictEndDate="2013-04-01" RestrictStartDate="2012-01-01" RestrictExtent="E+W+S+N.I.">
<Title> Excise duty on hydrocarbon oil.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6" id="section-6">
<Pnumber>6</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1" id="section-6-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-7daf6c1c4ad4a5552bfff692bea14750-1516808826148" CommentaryRef="key-7daf6c1c4ad4a5552bfff692bea14750">There</Substitution>
shall be charged on hydrocarbon oil—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1/a/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1/a" id="section-6-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>imported into the United Kingdom; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1/b/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1/b" id="section-6-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above,
<Addition ChangeId="d29p469" CommentaryRef="c11242751">a duty of excise at </Addition>
<Addition ChangeId="d29p469" CommentaryRef="c11242751">
<Addition ChangeId="d29p471" CommentaryRef="c11242761">the rates specified in subsection (1A) below.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1A/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A" id="section-6-1A">
<Pnumber>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">1A</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">The rates are—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1A/a/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/a" id="section-6-1A-a">
<Pnumber>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">
<Substitution ChangeId="key-712c1e6f75330cf1b1a04dc49e0f6f3f-1537974408858" CommentaryRef="key-712c1e6f75330cf1b1a04dc49e0f6f3f">£0.6097</Substitution>
</Substitution>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3"> a litre in the case of unleaded petrol,</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1A/aa/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/aa" id="section-6-1A-aa">
<Pnumber>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">
<Addition ChangeId="key-6848072cc6aa62008092d0c8dbc9c12b-1516808918921" CommentaryRef="key-6848072cc6aa62008092d0c8dbc9c12b">aa</Addition>
</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">
<Addition ChangeId="key-6848072cc6aa62008092d0c8dbc9c12b-1516808918921" CommentaryRef="key-6848072cc6aa62008092d0c8dbc9c12b">
<Substitution ChangeId="key-de075987a6aa8777e642fa06e4275d8c-1537974472721" CommentaryRef="key-de075987a6aa8777e642fa06e4275d8c">£0.3966</Substitution>
</Addition>
</Substitution>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">
<Addition ChangeId="key-6848072cc6aa62008092d0c8dbc9c12b-1516808918921" CommentaryRef="key-6848072cc6aa62008092d0c8dbc9c12b"> a litre in the case of aviation gasoline,</Addition>
</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1A/b/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/b" id="section-6-1A-b">
<Pnumber>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">
<Substitution ChangeId="key-dfd9bfa06850db0a70aa7fc7d2387e8b-1537974616391" CommentaryRef="key-dfd9bfa06850db0a70aa7fc7d2387e8b">£0.7069</Substitution>
</Substitution>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3"> a litre in the case of light oil other than unleaded petrol </Substitution>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">
<Addition ChangeId="key-fca61a22c558d28800f6a1d0b9abdaae-1516808980276" CommentaryRef="key-fca61a22c558d28800f6a1d0b9abdaae"> or aviation gasoline</Addition>
</Substitution>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/1A/c/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/c" id="section-6-1A-c">
<Pnumber>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3">
<Substitution ChangeId="key-11a031988f7a831ec5f3f97d76c2f822-1537974678610" CommentaryRef="key-11a031988f7a831ec5f3f97d76c2f822">£0.6097</Substitution>
</Substitution>
<Substitution ChangeId="key-c2e6afce46fb70027a697c67dc8346b3-1516375696061" CommentaryRef="key-c2e6afce46fb70027a697c67dc8346b3"> a litre in the case of heavy oil.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/2/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/2" id="section-6-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/2A/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/2A" id="section-6-2A">
<Pnumber>
<CommentaryRef Ref="c11242811"/>
2A
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/3/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/3" id="section-6-3">
<Pnumber>
<CommentaryRef Ref="key-979a50e4d03deb11a0f3bba7579499e1"/>
3
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6/4/2012-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/4" id="section-6-4">
<Pnumber>
<CommentaryRef Ref="key-713e49bcb351997f5aceb0ac95ba240a"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
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<Commentaries>
<Commentary id="c11242751" Type="F">
<Para>
<Text>
Words substituted by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00082" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00082" id="c00083" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/4/1/3" Operative="true" SectionRef="section-4-1-3">s. 4(1)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11242761" Type="F">
<Para>
<Text>
Words in s. 6(1)(b) substituted (15.8.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00085" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c00085" id="c00086" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/2" Operative="true" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c00087" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>
,
<CitationSubRef CitationRef="c00087" id="c00088" 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="c11242811" Type="F">
<Para>
<Text>
S. 6(2A) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00104" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00104" id="c00105" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/1/1/b" Operative="true" SectionRef="section-1-1-b">s. 1(1)(b)</CitationSubRef>
and repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00106" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00106" id="c00107" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/3/1/b/6" SectionRef="section-3-1-b-6">ss. 3(1)(b)(6)</CitationSubRef>
,
<CitationSubRef CitationRef="c00106" id="c00108" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132" SectionRef="section-132">132</CitationSubRef>
,
<CitationSubRef CitationRef="c00106" id="c00109" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/I" Operative="true" SectionRef="schedule-19-part-I">Sch. 19 Pt. I</CitationSubRef>
Note
</Text>
</Para>
</Commentary>
<Commentary id="key-c2e6afce46fb70027a697c67dc8346b3" Type="F">
<Para>
<Text>
S. 6(1A) substituted (retrospective to 1.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cu8bzkmw2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cu8bzkmw2-00008" id="cu8bzkmw2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/3" SectionRef="section-13-3" Operative="true">s. 13(3)</CitationSubRef>
<CitationSubRef CitationRef="cu8bzkmw2-00008" id="cu8bzkmw2-00010" 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-7daf6c1c4ad4a5552bfff692bea14750" Type="F">
<Para>
<Text>
Word in s. 6(1) substituted (1.11.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cufhsckr2-00032" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cufhsckr2-00032" id="cufhsckr2-00033" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/4/2" SectionRef="schedule-6-paragraph-4-2" Operative="true">Sch. 6 paras. 4(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cufhsckr2-00032" id="cufhsckr2-00034" 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-979a50e4d03deb11a0f3bba7579499e1" Type="F">
<Para>
<Text>
S. 6(3)(4) omitted (1.11.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cufhsckr2-00023" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cufhsckr2-00023" id="cufhsckr2-00024" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/4/3" SectionRef="schedule-6-paragraph-4-3" Operative="true">Sch. 6 paras. 4(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cufhsckr2-00023" id="cufhsckr2-00025" 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-713e49bcb351997f5aceb0ac95ba240a" Type="F">
<Para>
<Text>
S. 6(4) omitted (1.11.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cufhsckr2-00039" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cufhsckr2-00039" id="cufhsckr2-00040" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/4/3" SectionRef="schedule-6-paragraph-4-3" Operative="true">Sch. 6 paras. 4(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cufhsckr2-00039" id="cufhsckr2-00041" 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-6848072cc6aa62008092d0c8dbc9c12b" Type="F">
<Para>
<Text>
S. 6(1A)(aa) inserted (1.11.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cufhsckr2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cufhsckr2-00007" id="cufhsckr2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/16/1/a" SectionRef="section-16-1-a" Operative="true">s. 16(1)(a)</CitationSubRef>
<CitationSubRef CitationRef="cufhsckr2-00007" id="cufhsckr2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/16/2" SectionRef="section-16-2">(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fca61a22c558d28800f6a1d0b9abdaae" Type="F">
<Para>
<Text>
Words in s. 6(1A)(b) inserted (1.11.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cufhsckr2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cufhsckr2-00016" id="cufhsckr2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/16/1/b" SectionRef="section-16-1-b" Operative="true">s. 16(1)(b)</CitationSubRef>
<CitationSubRef CitationRef="cufhsckr2-00016" id="cufhsckr2-00018" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/16/2" SectionRef="section-16-2">(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-712c1e6f75330cf1b1a04dc49e0f6f3f" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c45lfqin3-00006" SectionRef="section-6-1A-a" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/a">s. 6(1A)(a)</CitationSubRef>
substituted (1.1.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="c45lfqin3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>
,
<CitationSubRef id="c45lfqin3-00008" CitationRef="c45lfqin3-00007" SectionRef="section-20-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/section/20/2/a" Operative="true">s. 20(2)(a)</CitationSubRef>
<CitationSubRef id="c45lfqin3-00009" CitationRef="c45lfqin3-00007" SectionRef="section-20-7" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/section/20/7">(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-de075987a6aa8777e642fa06e4275d8c" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c45lfqin3-00033" SectionRef="section-6-1A-aa" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/aa">s. 6(1A)(aa)</CitationSubRef>
substituted (1.1.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="c45lfqin3-00034" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>
,
<CitationSubRef id="c45lfqin3-00035" CitationRef="c45lfqin3-00034" SectionRef="section-20-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/section/20/2/b" Operative="true">s. 20(2)(b)</CitationSubRef>
<CitationSubRef id="c45lfqin3-00036" CitationRef="c45lfqin3-00034" SectionRef="section-20-7" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/section/20/7">(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dfd9bfa06850db0a70aa7fc7d2387e8b" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c45lfqin3-00015" SectionRef="section-6-1A-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/b">s. 6(1A)(b)</CitationSubRef>
substituted (1.1.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="c45lfqin3-00016" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>
,
<CitationSubRef id="c45lfqin3-00017" CitationRef="c45lfqin3-00016" SectionRef="section-20-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/section/20/2/c" Operative="true">s. 20(2)(c)</CitationSubRef>
<CitationSubRef id="c45lfqin3-00018" CitationRef="c45lfqin3-00016" SectionRef="section-20-7" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/section/20/7">(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-11a031988f7a831ec5f3f97d76c2f822" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c45lfqin3-00024" SectionRef="section-6-1A-c" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6/1A/c">s. 6(1A)(c)</CitationSubRef>
substituted (1.1.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="c45lfqin3-00025" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>
,
<CitationSubRef id="c45lfqin3-00026" CitationRef="c45lfqin3-00025" SectionRef="section-20-2-d" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/section/20/2/d" Operative="true">s. 20(2)(d)</CitationSubRef>
<CitationSubRef id="c45lfqin3-00027" CitationRef="c45lfqin3-00025" SectionRef="section-20-7" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/section/20/7">(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>