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Changes over time for: Section 14


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 22/02/2024.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Section 14.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
14Treatment of certain energy productsU.K.
(1)Section 10 of the Finance Act 1993 (c. 34) (application of Hydrocarbon Oil Duties Act 1979 to certain substances) shall be amended as follows.
(2)In subsection (1) for “mineral oil” substitute “ energy product ”.
(3)In subsection (2)—
(a)after “as the equivalent of hydrocarbon oil” insert “ or road fuel gas ”, and
(b)for “as if it fell within such description of hydrocarbon oil” substitute “ as if it fell within such class or description of substance ”.
(4)In subsection (3)—
(a)for “a mineral oil” substitute “ an energy product ”, and
(b)for “hydrocarbon oil of the description” substitute “ the substance ”.
(5)For subsection (4) substitute—
“(4)In this section “energy product” means a substance which—
(a)is an energy product for the purposes of Council Directive 2003/ 96/EC restructuring the Community framework for the taxation of energy products and electricity, and
(b)is not (apart from as a result of this section) hydrocarbon oil or road fuel gas within the meaning of the 1979 Act.”
(6)For subsection (6) substitute—
“(6)Where a duty of excise is charged on a substance under a provision of the 1979 Act by virtue of an order under this section, no duty shall be charged on the substance under any other provision of that Act.”
(7)For the heading substitute “ Extension of Hydrocarbon Oil Duties Act 1979 to energy products ”.
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