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Hydrocarbon Oil Duties Act 1979

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Hydrocarbon Oil Duties Act 1979, Section 6 is up to date with all changes known to be in force on or before 12 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. Help about Changes to Legislation

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6 Excise duty on hydrocarbon oil.U.K.

(1)Subject to [F1subsections (2) . . . F2and (3)] below, there shall be charged on hydrocarbon oil—

(a)imported into the United Kingdom; or

(b)produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above, [F3a duty of excise at the rate of [F4£0.3526]a litre in the case of light oil and [F4£0.3044] a litre in the case of heavy oil].

(2)Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.

(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

[F6(3)In the case of aviation gasoline, the duty of excise charged under subsection (1) above shall be at one half of the rate specified in that subsection in relation to light oil.

(4)In this Act “aviation gasoline” means light oil which—

(a)is specially produced as fuel for aircraft; and

(b)is not normally used in road vehicles; and

(c)is delivered for use solely as fuel for aircraft.]

Textual Amendments

F3Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)

F4Words in s. 6(1) substituted (retrospective to 6pm on 29.11.1994) by 1995 c. 4, s. 6(1)(4)

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