http://www.legislation.gov.uk/ukpga/1979/5/section/6A/1993-11-30Hydrocarbon 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 Database2024-06-051993-11-30 Charging provisions<Addition ChangeId="d29p20552"><CommentaryRef Ref="c11243051"/>Fuel substitutes.</Addition>6A1A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of any liquid which is not hydrocarbon oil.2In this section “chargeable use” in relation to any substance means the use of that substance—aas fuel for any engine, motor or other machinery; orbas an additive or extender in—iany substance on which duty is charged by virtue of paragraph (a) above; oriiany hydrocarbon oil which is or is to be used as mentioned in that paragraph.3The rate of the duty under this section shall be prescribed by order made by the Treasury.4In the following provisions of this Act references to hydrocarbon oil shall be construed as including references to any substance on which duty is charged under this section; and, accordingly, references to duty on hydrocarbon oil shall be construed, where a substance is to be treated as such oil, as including references to duty under this section.5The Treasury may by order provide for any substance on which duty is charged under this section to be treated for the purposes of such of the following provisions of this Act as may be specified in the order as if it fell within the description of such one or more of the following as may be so specified, that is to say—aheavy oil or light oil;baviation gasoline;cfuel oil or gas oil, as defined in section 11(2) below; anddunleaded petrol, as defined in section 13A(2) below.6In exercising their powers under this section, the Treasury shall so far as practicable secure—athat a substance set aside for use or used as mentioned in subsection (2)(a) above is—icharged with duty at the same rate as, andiiotherwise treated for the purposes of the following provisions of this Act as if it were,the substance falling within the descriptions specified in subsection (5) above to which, when put to that use, it is most closely equivalent; andbthat a substance set aside for use or used as an additive or extender in any substance is—icharged with duty at the same rate as, andiiotherwise treated for the purposes of the following provisions of this Act as if it were,the substance in which it is an additive or extender.7For the purposes of this section “liquid” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars.8The power of the Treasury to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.9An order under this section—amay make different provision for different cases and for different substances;bmay prescribe the rate of duty under this section in respect of any substance by reference to the rate of duty under this Act in respect of any other substance; andcin making different provision for different substances, may define a substance by reference to the use for which it is set aside or the use to which it is put.S. 6A inserted (1.12.1995) by 1993 c. 34, s. 11(1); S.I. 1995/2715, art. 2
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/1/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/1" RestrictEndDate="2016-11-14" id="section-6A-1">
<Pnumber>
<Addition ChangeId="d29p20552">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p20552">A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of any liquid which is not hydrocarbon oil.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/2/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/2" id="section-6A-2">
<Pnumber>
<Addition ChangeId="d29p20552">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p20552">In this section “</Addition>
<Term id="term-chargeable-use">
<Addition ChangeId="d29p20552">chargeable use</Addition>
</Term>
<Addition ChangeId="d29p20552">” in relation to any substance means the use of that substance—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/2/a/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/2/a" id="section-6A-2-a">
<Pnumber>
<Addition ChangeId="d29p20552">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p20552">as fuel for any engine, motor or other machinery; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/2/b/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/2/b" id="section-6A-2-b">
<Pnumber>
<Addition ChangeId="d29p20552">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p20552">as an additive or extender in—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/2/b/i/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/2/b/i" id="section-6A-2-b-i">
<Pnumber>
<Addition ChangeId="d29p20552">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p20552">any substance on which duty is charged by virtue of paragraph (a) above; or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/2/b/ii/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/2/b/ii" id="section-6A-2-b-ii">
<Pnumber>
<Addition ChangeId="d29p20552">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p20552">any hydrocarbon oil which is or is to be used as mentioned in that paragraph.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/3/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/3" id="section-6A-3">
<Pnumber>
<Addition ChangeId="d29p20552">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p20552">The rate of the duty under this section shall be prescribed by order made by the Treasury.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/4/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/4" id="section-6A-4">
<Pnumber>
<Addition ChangeId="d29p20552">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p20552">In the following provisions of this Act references to hydrocarbon oil shall be construed as including references to any substance on which duty is charged under this section; and, accordingly, references to duty on hydrocarbon oil shall be construed, where a substance is to be treated as such oil, as including references to duty under this section.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/5/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/5" id="section-6A-5">
<Pnumber>
<Addition ChangeId="d29p20552">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p20552">The Treasury may by order provide for any substance on which duty is charged under this section to be treated for the purposes of such of the following provisions of this Act as may be specified in the order as if it fell within the description of such one or more of the following as may be so specified, that is to say—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/5/a/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/5/a" id="section-6A-5-a">
<Pnumber>
<Addition ChangeId="d29p20552">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p20552">heavy oil or light oil;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/5/b/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/5/b" id="section-6A-5-b">
<Pnumber>
<Addition ChangeId="d29p20552">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p20552">aviation gasoline;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/5/c/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/5/c" id="section-6A-5-c">
<Pnumber>
<Addition ChangeId="d29p20552">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p20552">fuel oil or gas oil, as defined in section 11(2) below; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/5/d/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/5/d" id="section-6A-5-d">
<Pnumber>
<Addition ChangeId="d29p20552">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p20552">unleaded petrol, as defined in section 13A(2) below.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6" id="section-6A-6">
<Pnumber>
<Addition ChangeId="d29p20552">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p20552">In exercising their powers under this section, the Treasury shall so far as practicable secure—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/a/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6/a" id="section-6A-6-a">
<Pnumber>
<Addition ChangeId="d29p20552">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p20552">that a substance set aside for use or used as mentioned in subsection (2)(a) above is—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/a/i/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6/a/i" id="section-6A-6-a-i">
<Pnumber>
<Addition ChangeId="d29p20552">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p20552">charged with duty at the same rate as, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/a/ii/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6/a/ii" id="section-6A-6-a-ii">
<Pnumber>
<Addition ChangeId="d29p20552">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p20552">otherwise treated for the purposes of the following provisions of this Act as if it were,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p20552">the substance falling within the descriptions specified in subsection (5) above to which, when put to that use, it is most closely equivalent; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/b/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6/b" id="section-6A-6-b">
<Pnumber>
<Addition ChangeId="d29p20552">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p20552">that a substance set aside for use or used as an additive or extender in any substance is—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/b/i/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6/b/i" id="section-6A-6-b-i">
<Pnumber>
<Addition ChangeId="d29p20552">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p20552">charged with duty at the same rate as, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/6/b/ii/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/6/b/ii" id="section-6A-6-b-ii">
<Pnumber>
<Addition ChangeId="d29p20552">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p20552">otherwise treated for the purposes of the following provisions of this Act as if it were,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p20552">the substance in which it is an additive or extender.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/7/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/7" id="section-6A-7">
<Pnumber>
<Addition ChangeId="d29p20552">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p20552">For the purposes of this section “</Addition>
<Term id="term-liquid">
<Addition ChangeId="d29p20552">liquid</Addition>
</Term>
<Addition ChangeId="d29p20552">” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/8/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/8" id="section-6A-8">
<Pnumber>
<Addition ChangeId="d29p20552">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p20552">The power of the Treasury to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/9/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/9" id="section-6A-9">
<Pnumber>
<Addition ChangeId="d29p20552">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p20552">An order under this section—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/9/a/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/9/a" id="section-6A-9-a">
<Pnumber>
<Addition ChangeId="d29p20552">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p20552">may make different provision for different cases and for different substances;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/9/b/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/9/b" id="section-6A-9-b">
<Pnumber>
<Addition ChangeId="d29p20552">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p20552">may prescribe the rate of duty under this section in respect of any substance by reference to the rate of duty under this Act in respect of any other substance; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/6A/9/c/1993-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A/9/c" id="section-6A-9-c">
<Pnumber>
<Addition ChangeId="d29p20552">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p20552">in making different provision for different substances, may define a substance by reference to the use for which it is set aside or the use to which it is put.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="c11243051" Type="F">
<Para>
<Text>
<CitationSubRef id="c01936" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/6A" SectionRef="section-6A">S. 6A</CitationSubRef>
inserted (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c01937" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c01938" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/1" Operative="true" CitationRef="c01937" SectionRef="section-11-1">s. 11(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c01939" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef id="c01940" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" CitationRef="c01939" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>