Hydrocarbon Oil Duties Act 1979 (c. 5)

Supplementary U.K.

27 Interpretation. U.K.

(1) In this Act—

• [F1 “aqua methanol” has the meaning given by section 2AC above;]

• [F2 “aviation gasoline” has the meaning given by [F3 section 1(3D)];]

• [F4 “bioblend” has the meaning given by section 6AB(2) above;]

• [F5 “biodiesel” has the meaning given by section 2AA above;]

• [F6 “bioethanol” has the meaning given by section 2AB above;

• “bioethanol blend” has the meaning given by section 6AE(2) above;]

• [F7 “controlled oil” means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA [F8 or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B];]

• [F9 “excepted machine” means a vehicle, vessel, machine or appliance that is of a description given in Schedule 1A;]

• F10 ...

• [F11 “gas oil” has the meaning given by section 1(5) above;]

• “heavy oil” has the meaning given by section 1(4) above;

• F12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “hydrocarbon oil” has the meaning given by section 1(2) above;

• [F13 “kerosene” has the meaning given by section 1(8);]

• “light oil” has the meaning given by section 1(3) above;

• “the Management Act” means the M1 Customs and Excise Management Act 1979;

• F14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “the prescribed sum”, in relation to the penalty provided for an offence, means—

  (a)

  if the offence was committed in England [F15 or Wales], the prescribed sum within the meaning of [F16 section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)];

  (b)

  if the offence was committed in Scotland, the prescribed sum within the meaning of [F17 subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)];

  (c)

  [F18 if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);]

• [F19 “private pleasure craft” has the meaning given by section 14E;]

• “rebate” means rebate of duty under section 11 , [F20 13ZA,] [F21 13AA,] F22 ... [F23 14[F24 , 14A, 14B] or 20AB] above, and “rebated” has a corresponding meaning;

• [F25 “refinery” means any premises which—

  (a)

  are approved by the Commissioners for the treatment of hydrocarbon oil; or

  (b)

  are approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil;

  and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph;]

• “road fuel gas” has the meaning given by section 5 above; F26 ...

• “road vehicle” means a vehicle constructed or adapted for use on roads, but does not include any [F27 vehicle that is an excepted machine]

• F28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• [F29 “unleaded petrol” [F30 has] the meaning given by [F31 section 1(3C) above.]]

[F32 (1ZA) For the purposes of this Act, a substance is used as fuel for a vehicle [F33 , vessel, machine or appliance] if (and only if) it is used as fuel for—

(a) the engine provided for propelling the vehicle [F34 or vessel, or, as the case may be, for powering the machine or appliance],

[F35 (aa) in relation to an appliance that contains a furnace or boiler for use in a heating system, that furnace or boiler,] or

[F36 (b) an engine, furnace or boiler which draws fuel from the same supply as an engine or, as the case may be, furnace or boiler, within paragraph (a) or (aa).]

(1ZB) For those purposes, a substance is taken into a vehicle [F37 , vessel, machine or appliance] as fuel, or as an additive or extender in any fuel, if (and only if) it is taken into the vehicle [F38 , vessel, machine or appliance] as part of the supply—

[F39 (a)] from which the engine provided for propelling the vehicle [F40 or vessel or, as the case may be, for powering the machine or appliance,] draws fuel [F41 , or

(b) in relation to an appliance that contains a furnace or boiler for use in a heating system, from which the furnace or boiler draws fuel.]

(1ZC) For those purposes, the following persons are liable for a substance being taken into a vehicle [F42 , vessel, machine or appliance,] or into the fuel supply of an engine [F43 , furnace or boiler]—

(a) the person who has charge of the vehicle [F44 , vessel, machine or appliance, or of the engine, furnace or boiler] at the time the substance is taken in, and

(b) the owner of the vehicle [F45 , vessel, machine or appliance, or of the engine, furnace or boiler] at that time (or, if another person is entitled to possession of it at that time, that other person).

(1ZD) Subsection (1ZC) applies in relation to F46 ... storage tanks as it applies in relation to vehicles [F47 , vessels, machines or appliances].]

[F48 (1A) If in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of ’’refinery’’ in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil.]

[F49 (1B) The Treasury may by order made by statutory instrument amend Schedule [F50 1A] to this Act so as to—

(a) add a class of excepted [F51 machine],

(b) remove a class of excepted [F52 machine], or

(c) redefine a class of excepted [F53 machine].

(1C) Section 2A(2) and (3) above shall apply to an order under subsection (1B).]

(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—

• Management Act

  • “the Commissioners”

  • “container”

  • “the Customs and Excise Acts 1979”

  • “excise warehouse”

  • “goods”

  • “hovercraft”

  • “occupier”

  • “officer” and “proper” in relation to an officer

  • [F54 “pipe-line”]

  • “port”

  • [F55 “registered excise dealer and shipper”]

  • [F56 “representative”]

  • [F57 “revenue trader”]

  • “ship”

  • “shipment”

  • “stores”

  • “warehouse”

• Alcoholic Liquor Duties Act 1979

  • F58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “spirits”.

Textual Amendments

F1 Words in s. 27(1) inserted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by Finance Act 2016 (c. 24), Sch. 17 paras. 9, 14

F2 Words inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(4)

F3 Words in s. 27(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 6, 21

F4 S. 27(1): Definition of “bioblend” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6

F5 S. 27(1): Definition of “biodiesel” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6

F6 Words in s. 27(1) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(9)(10)

F7 S. 27(1): Definition of “controlled oil” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(2)

F8 Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(a), 26(b)

F9 Words in s. 27(1) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(2)(a)

F10 Words in s. 27(1) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(2)(b)

F11 S. 27(1): definition of “gas oil” inserted (15.8.1997) by 1997 c. 16, s. 7(8)(a); S.I. 1997/1960, art. 2

F12 Definition of “higher octane unleaded petrol” in s. 27(1) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

F13 Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(c), 26(b)

F14 S. 27(1): definitions of “petrol substitute” and “power methylated spirits” repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

F15 Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(a)

F16 Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 181

F17 Words in s. 27(1) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 21

F18 In the definition of “the prescribed sum” paragraph (c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(b)

F19 Words in s. 27(1) inserted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 12, 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

F20 Word in s. 27(1) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 32, 37

F21 Words in s. 27(1) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 9

F22 Word in s. 27(1) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(9)(a)(12)

F23 S. 27(1): words in defintion of “rebate” substituted (11.5.2001) by 2001 c. 9, s. 3(3)

F24 Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(d), 26(b)

F25 Definition substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(3)

F26 Word in s. 27(1) repealed (15.8.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2

F27 Words in s. 27(1) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(2)(c)

F28 Words in s. 27(1) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(9)(b)(12)

F29 Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol” in s. 27(1) inserted (1.10.2000) by 2000 c. 17, s. 5(5); S.I. 2000/2674, art. 2

F30 Word in s. 27(1) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), s. 13(9)(c)(12)

F31 Words in s. 27 substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(8)(b)(9)

F32 S. 27(1ZA)-(1ZD) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(3), 26(b)

F33 Words in s. 27(1ZA) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(3)(a)

F34 Words in s. 27(1ZA)(a) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(3)(b)

F35 S. 27(1ZA)(aa) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(3)(c)

F36 S. 27(1ZA)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(3)(d)

F37 Words in s. 27(1ZB) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(a)

F38 Words in s. 27(1ZB) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(b)

F39 Words in s. 27(1ZB) renumbered as s. 27(1ZB)(a) (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(c)

F40 Words in s. 27(1ZB)(a) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(d)

F41 S. 27(1ZB)(b) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(e)

F42 Words in s. 27(1ZC) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(5)(a)(i)

F43 Words in s. 27(1ZC) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(5)(a)(ii)

F44 Words in s. 27(1ZC)(a) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(5)(b)

F45 Words in s. 27(1ZC)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(5)(c)

F46 Words in s. 27(1ZD) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(6)(a)

F47 Words in s. 27(1ZD) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(6)(b)

F48 S. 27(1A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(4)

F49 S. 27(1B)(1C) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 8

F50 Word in s. 27(1B) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 8(a)

F51 Word in s. 27(1B)(a) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 8(b)

F52 Word in s. 27(1B)(b) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 8(b)

F53 Word in s. 27(1B)(c) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 8(b)

F54 Word inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7 , Sch. 4 para.3

F55 S. 27(3) Table: Words “registered excise dealer and shipper” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)

F56 Words in s. 27(3) Table inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(7); S.I. 1997/1305, art. 2

F57 S. 27(3) Table: Words “revenue trader” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)

F58 Words in s. 27(3) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

Marginal Citations

M1 1979 c. 2.