Any power to make regulations under this Act shall be exercisable by statutory instrument, and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of either House of Parliament.
Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.
(1)In this Act—
" heavy oil " has the meaning given by section 1(4) above ;
" hydrocarbon oil " has the meaning given by section 1(2) above;
" light oil " has the meaning given by section 1(3) above;
" the Management Act" means the [1979 c. 2.] Customs and Excise Management Act 1979;
" petrol substitute " shall be construed in accordance with section 4(1) and (2) above ;
" power methylated spirits" has the meaning given by section 4(3) above;
" the prescribed sum ", in relation to the penalty provided for an offence, means—
if the offence was committed in England, Wales or Northern Ireland, the prescribed sum within the meaning of section 28 of the [1977 c. 45.] Criminal Law Act 1977 (£1,000 or other sum substituted by order under section 61(1) of that Act);
if the offence was committed in Scotland, the prescribed sum within the meaning of section 289B of the [1975 c. 21.] Criminal Procedure (Scotland) Act 1975 (£1,000 or other sum substituted by order under section 289D(1) of that Act);
" rebate " means rebate of duty under section 11 or 14 above, and " rebated " has a corresponding meaning ;
" refinery " means any premises approved by the Commissioners for the treatment of hydrocarbon oil;
" road fuel gas " has the meaning given by section 5 above ; and
" road vehicle " means a vehicle constructed or adapted for use on roads, but does not include any vehicle of a kind specified in Schedule 1 to this Act.
(2)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.
(3)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—
| " the Commissioners " |
| " container " |
| " the Customs and Excise Acts 1979 " |
| " excise warehouse " |
| " goods " |
| " hovercraft " |
| " occupier " |
| " officer " and " proper " in relation to an officer |
| " port " |
| " ship " |
| " shipment " |
| " stores " |
| " warehouse " |
| " methylated spirits " |
| " spirits ". |
(1)The enactments and order specified in Schedule 6 to this Act shall be amended in accordance with the provisions of that Schedule.
(2)The enactments specified in Schedule 7 to this Act are hereby repealed to the extent specified in the third column of that Schedule.
(3)Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act.
(4)The repeal by subsection (2) above of the [1971 c. 12.] Hydrocarbon Oil (Customs & Excise) Act 1971 shall not affect the operation ¢of the saving in paragraph 2 in Part I of Schedule 14 to the [1975 c. 45.] Finance (No. 2) Act 1975 in relation to the provisions of the said Act of 1971 repealed by section 75(5) of the said Act of 1975 and specified in that Part.
(5)The [S.I. 1977/1866..] Amendment of Units of Measurement (Hydrocarbon Oil, etc) Order 1977 is hereby revoked.
(6)Nothing in this section shall be taken as prejudicing the operation of sections 15 to 17 of the [1978 c. 30.] Interpretation Act 1978 (which relate to the effect of repeals).
(1)This Act may be cited as the Hydrocarbon Oil Duties Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.
(2)This Act shall come into operation on 1st April 1979.