Hydrocarbon Oil Duties Act 1979, Paragraph 6 is up to date with all changes known to be in force on or before 05 March 2025. 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.
[F16(1)Any vessel other than a vessel F2... that is a private pleasure craft.U.K.
(2)Any machine or appliance that is permanently on a vessel within sub-paragraph (1).
(3)Any machine or appliance that is permanently on a private pleasure craft F3..., but that draws fuel from a supply other than the supply from which the engine provided for propelling the private pleasure craft draws fuel.
[F4(4)A tractor or gear owned by a charity and used by it for the purpose of launching or hauling in a lifeboat owned by it.]]
Textual Amendments
F1Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22
F2Words in Sch. 1A para. 6(1) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(c)(i)
F3Words in Sch. 1A para. 6(3) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(c)(ii)
F4Sch. 1A para. 6(4) re-inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(3)(b)(6)
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