Part I Excise Duties

Hydrocarbon oil duties

8 Relief for marine voyages.

1

The following provisions of the M1Hydrocarbon Oil Duties Act 1979 are hereby repealed—

a

section 18 (fuel for ships in home waters), and

b

in subsection (1) of section 19 (fuel used in fishing boats, etc.), paragraph(a) and the words from “by the owner” to “be”.

P12

This section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.