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Hydrocarbon Oil Duties Act 1979

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Changes over time for: Section 13AA

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Version Superseded: 15/08/1997

Status:

Point in time view as at 01/10/1996. This version of this provision has been superseded. Help about Status

Changes to legislation:

Hydrocarbon Oil Duties Act 1979, Section 13AA is up to date with all changes known to be in force on or before 14 December 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. Help about Changes to Legislation

[F113AA Restrictions on use of rebated kerosene.U.K.

(1)If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for—

(a)an engine provided for propelling an excepted vehicle, or

(b)an engine which is used neither for propelling a vehicle nor for heating,

a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for rebated gas oil which is then in force, instead of at the rate then in force under section 11(1)(c) above.

(2)Subject to subsection (3) below, no kerosene on whose delivery for home use a rebate at the rate given by section 11(1)(c) above has been allowed shall—

(a)be used as fuel for an engine provided for propelling an excepted vehicle;

(b)be used as fuel for an engine which is used neither for propelling a vehicle nor for heating; or

(c)be taken into the fuel supply of an engine falling within paragraph (a) or (b) above.

(3)Subsection (2) above does not apply to any quantity of kerosene in respect of which there has been paid to the Commissioners an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the payment.

(4)A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.

(5)For the purposes of this section and section 13AB below—

excepted vehicle” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act; and

kerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature of 240°C or less.

(6)For the purposes of this section and section 13AB below the rate for rebated gas oil which is in force at any time is the rate of duty which at that time is in force under section 6(1) above in the case of heavy oil as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.]

Textual Amendments

F1S. 13AA inserted (1.10.1996) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2

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