- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Hydrocarbon Oil Duties Act 1979
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Rhagor o Adnoddau
Changes to legislation:
Hydrocarbon Oil Duties Act 1979, Paragraph 2 is up to date with all changes known to be in force on or before 10 July 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.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 6AB(6)-(8) substituted for s. 6AB(6) by 2002 c. 23 Sch. 2 para. 7(2)
- s. 12(2ZA) inserted by 2021 c. 26 Sch. 21 para. 5(1)(c) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 5(1)(c) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(a).)
- s. 13(2)(a) words in s. 13(2) renumbered as s. 13(2)(a) by 2021 c. 26 Sch. 21 para. 6(4)(a) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(a) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e).)
- s. 13(2)(b) and words words substituted by 2021 c. 26 Sch. 21 para. 6(4)(b) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(b) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e).)
- s. 14B(1)(ia) omitted by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted) (cond.) by 2021 c. 26 Sch. 21 para. 11(3)(aa)para. 11(5)(b)
[F12(1)An agricultural vehicle at a time when it is used for—U.K.
(a)purposes relating to agriculture, horticulture, pisciculture or forestry,
(b)cutting verges bordering public roads,
(c)cutting hedges or trees bordering public roads or bordering verges which border public roads, or
(d)clearing or otherwise dealing with frost, ice, snow or flooding,
including when it is going to or from the place where it is to be or has been used for any of those purposes.
[F2(2)An agricultural vehicle that is primarily kept for use within sub-paragraph (1) at a time when it is used for any other purpose on private land where it is ordinarily kept.]
(3)An agricultural vehicle kept and used on a golf course or on land maintained by a community amateur sports club.
(4)An agricultural vehicle used in any other circumstances provided—
(a)it is not being used on a public road, and
(b)it uses fuel gas for fuel.
(5)In this paragraph, “an agricultural vehicle” means—
(a)a tractor;
(b)a vehicle designed and constructed primarily for use otherwise than on roads which—
(i)has a revenue weight not exceeding 1,000 kilograms, and
(ii)is designed and constructed to seat only the driver;
(c)any vehicle that is an exempt vehicle for the purposes of paragraph 20A of Schedule 2 to [F3the Vehicle Excise and Registration Act 1994 (vehicles used between different parts of land)];
[F4(d)any other vehicle that is used for the conveyance of machinery that is built into or permanently attached to the vehicle, provided that the machinery is used in the processing or handling of agricultural, horticultural, piscicultural or forestry produce or materials.]]
Textual Amendments
F1Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22
F2Sch. 1A para. 2(2) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(a)(i)
F3Words in Sch. 1A para. 2(5)(c) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(a)(ii)
F4Sch. 1A para. 2(5)(d) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(a)(iii)
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