Hydrocarbon Oil Duties Act 1979

1979 CHAPTER 5

An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.

[22nd February 1979]

Modifications etc. (not altering text)

C1 Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)

C2 Act modified by S.I. 1990/2167, art. 5

Commencement Information

I1 Act wholly in force at 1.4.1979 see s. 29(2)

The dutiable commodities U.K.

1 Hydrocarbon oil. U.K.

(1) Subsections (2) to (4) below define the various descriptions of oil referred to in this Act.

(2) “Hydrocarbon oil” means petroleum oil, coal tar, and oil produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons, but does not include such hydrocarbons or bituminous or asphaltic substances as are—

(a) solid or semi-solid at a temperature of 15°C or

(b) gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.

(3) “Light oil” means hydrocarbon oil—

(a) of which not less that 90 per cent. by volume distils at a temperature not exceeding 210°C or

(b) which gives off an inflammable vapour at a temperature of less than 23°C when tested in the manner prescribed by the Acts relating to petroleum.

(4) “Heavy oil” means hydrocarbon oil other than light oil.

2 Provisions supplementing s. 1. U.K.

(1) The method of testing oil for the purpose of ascertaining its classification in accordance with section 1 above shall, subject to subsection (3)(b) of that section, be such as the Commissioners may direct.

(2) Subject to subsection (3) below, the Treasury may from time to time direct that, for the purposes of any duty of excise for the time being chargeable on hydrocarbon oil, any specified description of light oil shall be treated as being heavy oil.

(3) The Treasury shall not give a direction under subsection (2) above in relation to any description of oil unless they are satisfied that the description is one which should, according to its use, be classed with heavy oil.

(4) For the purposes of the Customs and Excise Acts 1979, the production of hydrocarbon oil includes—

(a) the obtaining of one description of hydrocarbon oil from another description of hydrocarbon oil; and

(b) the subjecting of hydrocarbon oil to any process of purification or blending,

as well as the obtaining of hydrocarbon oil from other substances or from any natural source.

F1 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 2(5) repealed (15.10.1993) by 1993 c. 34, ss. 12(7)(a)(8), 213, Sch. 23 Pt.I; S.I. 1993/2215, art.3

Valid from 24/07/2002

[F2 2AA Biodiesel U.K.

(1) In this Act “biodiesel” means diesel quality liquid fuel—

(a) that is produced from biomass or waste cooking oil,

(b) the ester content of which is not less than 96.5% by weight, and

(c) the sulphur content of which does not exceed 0.005% by weight or is nil.

(2) In subsection (1)—

(a) “diesel quality” means capable of being used for the same purposes as heavy oil;

(b) “liquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;

(c) “biomass” means vegetable and animal substances constituting the biodegradable fraction of—

(i) products, wastes and residues from agriculture, forestry and related activities, or

(ii) industrial and municipal waste.]

Textual Amendments

F2 S. 2AA inserted (24.7.2002) by 2002 c. 23, s. 5(2)

Valid from 28/07/2000

[F3 2A Power to amend definitions. U.K.

(1) The Treasury may by order made by statutory instrument amend the definitions for the purposes of this Act of—

“ultra low sulphur petrol”;

“unleaded petrol” and “leaded petrol”;

“higher octane unleaded petrol”; and

“ultra low sulphur diesel”.

(2) An order under this section may contain such incidental, supplementary and transitional provision as appears to the Treasury to be appropriate.

(3) No order shall be made under this section unless a draft of it has been laid before and approved by a resolution of the House of Commons.]

Textual Amendments

F3 S. 2A inserted (28.7.2000) by 2000 c. 17, s. 7

3 Hydrocarbon oil as ingredient of imported goods. U.K.

Where imported goods contain hydrocarbon oil as a part or ingredient thereof, the oil shall be disregarded in the application to the goods of section 126 of the Management Act (charge of duty on manufactured or composite imported articles) unless in the opinion of the Commissioners the goods should, according to their use, be classed with hydrocarbon oil.

Modifications etc. (not altering text)

C3 S. 3 modified (26.7.2002) by S.I. 2002/1928, reg. 3(2)(a)

4 Petrol substitutes and power methylated spirits. U.K.

(1) In this Act “petrol substitute” means any liquid intended to take the place of petrol as fuel for internal combustion piston engines, being neither hydrocarbon oil nor power methylated spirits.

(2) In subsection (1) above, “liquid” does not include a substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.

(3) In this Act “power methylated spirits” means spirits methylated in such manner as may be prescribed by regulations made under section 77 of the M1 Alcoholic Liquor Duties Act 1979 for methylated spirits of that class.

Marginal Citations

M1 1979 c. 4.

5 Road fuel gas. U.K.

In this Act “road fuel gas” means any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars, and which is for use as fuel in road vehicles.

Charging provisions U.K.

6 Excise duty on hydrocarbon oil. U.K.

(1) Subject to [F4 subsections (2) . . . F5 and (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, [F6 a duty of excise at the rate of [F7 £0.3526]a litre in the case of light oil and [F7 £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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

[F9 (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

F4 Words substituted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(a)

F5 Words inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(a) and repealed by Finance Act 1990 (c. 29, SIF 40:1), s. 132, Sch. 19 Pt. I Note

F6 Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)

F7 Words in s. 6(1) substituted (retrospective to 6pm on 29.11.1994) by 1995 c. 4, s. 6(1)(4)

F8 S. 6(2A) inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(b) and repealed by Finance Act 1990 (c. 29, SIF 40:1), ss. 3(1)(b)(6), 132, Sch. 19 Pt. I Note

F9 S. 6(3)(4) inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(b)

Valid from 24/07/2002

[F10 6AA Excise duty on biodiesel U.K.

(1) A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of biodiesel.

(2) In subsection (1) “chargeable use” means use—

(a) as fuel for any engine, motor or other machinery, or

(b) as an additive or extender in any substance so used.

(3) The rate of duty under this section shall be £0.2582 a litre.]

Textual Amendments

F10 Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)

Valid from 24/07/2002

[F11 6AB Excise duty on blends of biodiesel and heavy oils U.K.

(1) A duty of excise shall be charged on bioblend—

(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 bioblend chargeable with duty under paragraph (a) above. This is subject to subsection (6) below.

(2) In this Act “bioblend” means any mixture that is produced by mixing—

(a) biodiesel, and

(b) heavy oil not charged with the excise duty on hydrocarbon oil.

(3) The rate at which the duty shall be charged on any bioblend shall be a composite rate representing—

(a) in respect of the proportion of the bioblend that is hydrocarbon oil, the rate that would be applicable to the bioblend if it consisted entirely of heavy oil of the description that went into producing the bioblend, and

(b) in respect of the proportion of the bioblend that is biodiesel, the rate that would be applicable to the bioblend if it consisted entirely of biodiesel.

(4) The references in subsection (3) above to the proportions of—

(a) hydrocarbon oil, and

(b) biodiesel,

are to the proportions by volume to the nearest 0.001%.

(5) If the Commissioners are not satisfied as to the proportion of biodiesel in any bioblend, the rate of duty chargeable shall be the rate that would be applicable to the bioblend if it consisted entirely of heavy oil of the description that went into producing the bioblend.

(6) Where imported bioblend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the bioblend, 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.]

Textual Amendments

F11 Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)

Valid from 24/07/2002

[F12 6AC Application to biodiesel and bioblend of provisions relating to hydrocarbon oil U.K.

(1) The Commissioners may by regulations provide for—

(a) references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—

(i) biodiesel;

(ii) bioblend;

(b) references in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under—

(i) section 6AA above;

(ii) section 6AB above;

(c) biodiesel, or bioblend, to be treated for the purposes of such of the following provisions of this Act as may be specified as if it fell within a specified description of hydrocarbon oil.

(2) Where the effect of provision made under subsection (1) above is to extend any power to make regulations, provision made in exercise of the power as extended may be contained in the same statutory instrument as the provision extending the power.

(3) In this section “specified” means specified by regulations under this section.

(4) Regulations under this section may make different provision for different cases.

(5) Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.]

Textual Amendments

F12 Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)

Valid from 01/12/1995

[6A F13 Fuel substitutes. U.K.

(1) A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of any liquid which is not hydrocarbon oil.

(2) In this section “chargeable use” in relation to any substance means the use of that substance—

(a) as fuel for any engine, motor or other machinery; or

(b) as an additive or extender in—

(i) any substance on which duty is charged by virtue of paragraph (a) above; or

(ii) any hydrocarbon oil which is or is to be used as mentioned in that paragraph.

(3) The rate of the duty under this section shall be prescribed by order made by the Treasury.

(4) In the following provisions of this Act references to hydrocarbon oil shall be construed as including references to any substance on which duty is charged under this section; and, accordingly, references to duty on hydrocarbon oil shall be construed, where a substance is to be treated as such oil, as including references to duty under this section.

(5) The Treasury may by order provide for any substance on which duty is charged under this section to be treated for the purposes of such of the following provisions of this Act as may be specified in the order as if it fell within the description of such one or more of the following as may be so specified, that is to say—

(a) heavy oil or light oil;

(b) aviation gasoline;

(c) fuel oil or gas oil, as defined in section 11(2) below; and

(d) unleaded petrol, as defined in section 13A(2) below.

(6) In exercising their powers under this section, the Treasury shall so far as practicable secure—

(a) that a substance set aside for use or used as mentioned in subsection (2)(a) above is—

(i) charged with duty at the same rate as, and

(ii) otherwise treated for the purposes of the following provisions of this Act as if it were,

the substance falling within the descriptions specified in subsection (5) above to which, when put to that use, it is most closely equivalent; and

(b) that a substance set aside for use or used as an additive or extender in any substance is—

(i) charged with duty at the same rate as, and

(ii) otherwise treated for the purposes of the following provisions of this Act as if it were,

the substance in which it is an additive or extender.

(7) For the purposes of this section “liquid” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars.

(8) The power of the Treasury to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

(9) An order under this section—

(a) may make different provision for different cases and for different substances;

(b) may prescribe the rate of duty under this section in respect of any substance by reference to the rate of duty under this Act in respect of any other substance; and

(c) in making different provision for different substances, may define a substance by reference to the use for which it is set aside or the use to which it is put.]

Textual Amendments

F13 S. 6A inserted (1.12.1995) by 1993 c. 34, s. 11(1); S.I. 1995/2715, art. 2

7 Excise duty on petrol substitutes and power methylated spirits. U.K.

A duty of excise at the same rate as the duty of excise on light oil shall be charged—

(a) on any petrol substitute which is sent out from the premises of a person producing or dealing in petrol substitutes and which was not acquired by him duty paid under this paragraph; and

(b) on spirits used for making power methylated spirits (payable by the methylator immediately after the spirits have been so used).

Modifications etc. (not altering text)

C4 Ss. 7, 8(3)(4)(c) the words “light oil” now stand in the text (with saving) by virtue of Finance Act 1980 (c. 48, SIF 40:1), s. 3(4) and Finance Act 1981 (c. 35, SIF 40:1), s. 4(2)(3)

C5 S. 7 excluded (27.7.1993) by 1993 c. 34, s. 10(6)

8 Excise duty on road fuel gas. U.K.

(1) A duty of excise shall be charged on road fuel gas which is sent out from the premises of a person producing or dealing in road fuel gas and on which the duty charged by this section has not been paid.

(2) The like duty of excise shall be charged on the setting aside for use, or on the use, by any person, as fuel in a road vehicle, of road fuel gas on which the duty charged by this section has not been paid.

[F14 (3) The rate of the duty under this section shall be £0.3314 a kilogram.]

(6) For the purposes of this Act, so far as it relates to the excise duty chargeable under this section, road fuel gas shall be deemed to be used as fuel in a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle, or for an engine which draws its fuel from the same supply as that engine.

(7) Subsection (2) above shall not apply to road fuel gas delivered to, or in the stock of, the person otherwise chargeable if it was delivered to, or stocked by, him before 3rd July 1972.

Textual Amendments

F14 S. 8(3) substituted for s. 8(3)-(5) (retrospective to 6pm on 29.11.1994) by 1995 c. 4, s. 6(2)(5)

Delivery of oil without payment of duty U.K.

9 Oil delivered for home use for certain industrial purposes. U.K.

(1) The Commissioners may permit hydrocarbon oil to be delivered for home use to an approved person, without payment of excise duty on the oil, where—

(a) it is to be put by him to a use qualifying for relief under this section; or

(b) it is to be supplied by him in the course of a trade of supplying oil for any such use.

[F15 (2) the uses of hydrocarbon oil qualifying for relief under this section are all uses which do not consist in either—

(a) the use of the oil as fuel for any engine, motor or other machinery; or

(b) the use of the oil as heating fuel.]

(4) Where the Commissioners are authorised to give permission under subsection (1) above in the case of any oil, but the permission is for any reason not given, they shall, if satisfied that the oil has been put by an approved person to a use qualifying for relief under this section, repay to him the amount of the excise duty paid on the oil, less any rebate allowed in respect of the duty.

(5) In this section—

(a) “an approved person” means a person for the time being approved in accordance with regulations made for any of the purposes of subsection (1) or (4) above under section 24(1) below; F16 . . .

F16 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15 S. 9(2) substituted (1.1.1993) for s. 9(2) and (3) by S.I. 1992/3158, reg. 3(1)

F16 S. 9(5)(b) and the word "and" immediately preceding it repealed (1.1.1993) by S.I. 1992/3158, reg. 3(2)

Modifications etc. (not altering text)

C6 S. 9 restricted (subject to reg. 6 of the amending S.I.)(1.8.2002) by S.I. 2002/1773, regs. 5, 6

C7 S. 9 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

C8 S. 9(4) amended by S.I. 1985/1032, reg. 11(c)

C9 S. 9(4) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

10 Restrictions on the use of duty-free oil. U.K.

(1) Except with the consent of the Commissioners, no oil in whose case delivery without payment of duty has been permitted under section 9 above shall—

(a) be put to a use not qualifying for relief under that section; or

(b) be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.

(2) In giving their consent for the purposes of subsection (1) above, the Commissioners may impose such conditions as they think fit.

(3) A person who—

(a) uses or acquires oil in contravention of subsection (1) above; or

(b) is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,

shall be liable on summary conviction to a penalty of three times the value of the oil or [F17 level 3 on the standard scale], whichever is the greater; and the Commissioners may recover from him an amount equal to the excise duty on like oil at the rate in force at the time of the contravention.

(4) A person who supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above shall be liable on summary conviction to a penalty of three times the value of the oil or [F18 level 3 on the standard scale], whichever is the greater, if that use without the consent of the Commissioners would contravene subsection (1) above.

(5) A person who, with the intent that the restrictions imposed by subsection (1) above should be contravened,—

(a) uses or acquires oil in contravention of that subsection; or

(b) supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above, being a use which, without the consent of the Commissioners, would contravene that subsection,

shall be guilty of an offence under this subsection.

(6) A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (1) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.

(7) A person guilty of an offence under subsection (5) or (6) above shall be liable—

(a) on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding [F19 7 years], or to both.

(8) For the purposes of this section, a person is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (1) above if he is at the time the person having the charge of the vehicle, appliance or tank, or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.

(9) Any oil acquired, or taken into a vehicle, appliance or storage tank as mentioned in subsection (1) above, or supplied as mentioned in subsection (4) or (5) above, shall be liable to forfeiture.

Textual Amendments

F17 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46, and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F18 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46, and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F19 Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)

Rebate of duty U.K.

11 Rebate on heavy oil. U.K.

(1) Subject to sections 12 and 13 below, where heavy oil charged with the excise duty on hydrocarbon oil is delivered for home use, there shall be allowed on the oil at the time of delivery a rebate of duty at a rate—

[F20 (a) in the case of fuel oil, of [F21 £0.0166]a litre less than the rate at which the duty is for the time being chargeable;

(b) in the case of gas oil, of [F21 £0.0214]a litre less than the rate at which the duty is for the time being chargeable; and

(c) in the case of heavy oil other than fuel oil and gas oil, equal to the rate at which the duty is for the time being chargeable.]

[F22 (2) In this section—

• “fuel oil” means heavy oil which contains in solution an amount of asphaltenes of not less than 0·5 per cent. or which contains less than 0·5 per cent. but not less than 0·1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C; and

• “gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C.]

Textual Amendments

F20 S. 11(1)(a)(b)(c) substituted for paragraphs (a) and (b) by Finance Act 1986 (c.41, SIF 40:1), s. 2(3)(4)

F21 Words in s. 11(1)(a)(b) substituted (retrospective to 6pm on 29.11.1994) by 1995 c. 4, s. 6(3)(5)

F22 S. 11(2) substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 2(3)(4)

12 Rebate not allowed on fuel for road vehicles. U.K.

(1) If, on the delivery of heavy oil for home use, it is intended to use the oil as fuel for a road vehicle, a declaration shall be made to that effect in the entry for home use and thereupon no rebate shall be allowed in respect of that oil.

(2) No heavy oil on whose delivery for home use rebate has been allowed shall—

(a) be used as fuel for a road vehicle; or

(b) be taken into a road vehicle as fuel,

unless an amount equal to the amount for the time being allowable in respect of rebate on like oil has been paid to the Commissioners in accordance with regulations made under section 24(1) below for the purposes of this section.

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

(a) heavy oil shall be deemed to be used as fuel for a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine; and

(b) heavy oil shall be deemed to be taken into a road vehicle as fuel if, but only if, it is taken into it as part of that supply.

Modifications etc. (not altering text)

C10 S. 12(2) restricted by S.I. 1989/2439, reg. 2

13 Penalties for misuse of rebated heavy oil. U.K.

(1) A person who—

(a) uses heavy oil in contravention of section 12(2) above; or

(b) is liable for heavy oil being taken into a road vehicle in contravention of that subsection,

shall be liable on summary conviction to a penalty of three times the value of the oil or [F23 level 3 on the standard scale], whichever is the greater; and the Commissioners may recover from him an amount equal to the rebate on like oil at the rate in force at the time of the contravention.

(2) A person who supplies heavy oil having reason to believe that it will be put to a particular use shall be liable on summary conviction to a penalty of three times the value of the oil or [F24 level 3 on the standard scale], whichever is the greater, where that use would, if a payment under subsection (2) of section 12 above were not made in respect of the oil, contravene that subsection.

(3) A person who, with the intent that the restrictions imposed by section 12 above should be contravened,—

(a) uses heavy oil in contravention of subsection (2) of that section; or

(b) supplies heavy oil having reason to believe that it will be put to a particular use, being a use which would, if a payment under that subsection were not made in respect of the oil, contravene that subsection,

shall be guilty of an offence under this subsection.

(4) A person who is liable for heavy oil being taken into a road vehicle in contravention of subsection (2) of section 12 above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that section should be contravened.

(5) A person guilty of an offence under subsection (3) or (4) above shall be liable—

(a) on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F25 7 years], or to both.

(6) Any heavy oil—

(a) taken into a road vehicle as mentioned in section 12(2) above or supplied as mentioned in subsection (2) or (3) above; or

(b) taken as fuel into a vehicle at a time when it is not a road vehicle and remaining in the vehicle as part of its fuel supply at a later time when it becomes a road vehicle,

shall be liable to forfeiture.

(7) For the purposes of this section, a person is liable for heavy oil being taken into a road vehicle in contravention of section 12(2) above if he is at the time the person having the charge of the vehicle or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.

Textual Amendments

F23 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46, and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F24 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46, and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F25 Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)

[F26 13A Rebate on unleaded petrol. U.K.

(1) On unleaded petrol charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of [F27 £0.0482] a litre.

(2) For the purposes of this section petrol is “unleaded” if it contains not more than 0.013 grams of lead per litre of petrol or, if the petrol is delivered for home use before 1st April 1990, not more than 0.020 grams of lead per litre of petrol.

(3) Rebate shall not be allowed under this section in any case where it is allowed under section 14 below.]

Textual Amendments

F26 S. 13A inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 1(1)(4)

F27 Words in s. 13A(1) substituted (with effect from 6 p.m. on 16.3.1993) by virtue of 1993 c. 34, s. 9(3)(5)

Valid from 01/10/1996

[F28 13AA 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

F28 S. 13AA inserted (1.10.1996) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2

Valid from 01/10/1996

[F29 13AB Penalties for misuse of kerosene. U.K.

(1) If a person uses kerosene in contravention of section 13AA(2) above—

(a) the Commissioners may recover from him, in respect of the quantity of kerosene used, 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 contravention;

(b) his use of the kerosene shall attract a penalty under section 9 of the M2 Finance Act 1994 (civil penalties); and

(c) if he uses the kerosene with the relevant intent, he shall be guilty of an offence.

(2) If a person is liable for kerosene being taken into a fuel supply of an engine in contravention of section 13AA(2) above—

(a) the Commissioners may recover from him, in respect of the quantity of kerosene taken into the fuel supply, 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 contravention;

(b) his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and

(c) if he has the relevant intent in relation to the kerosene being taken into the fuel supply, he shall be guilty of an offence.

(3) For the purposes of subsection (2) above, a person is liable for kerosene being taken into a fuel supply of an engine if at the time—

(a) he has the charge of the engine; or

(b) subject to subsection (4) below, he is the owner of the engine.

(4) If a person other than the owner is for the time being entitled to possession of the engine, that other person and not the owner is liable.

(5) If—

(a) a person supplies kerosene having reason to believe that it will be put to a particular use, and

(b) that use is one which, if a payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section,

his supplying the kerosene shall attract a penalty under section 9 of the M3 Finance Act 1994 (civil penalties) and, if he makes the supply with the relevant intent, he shall be guilty of an offence.

(6) In this section “the relevant intent” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.

(7) A person guilty of an offence under this section shall be liable—

(a) on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;

(b) on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.

(8) Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.

(9) Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.

(10) Kerosene falls within this subsection if—

(a) it has been supplied in circumstances in which there is reason to believe that it will be put to a particular use; and

(b) that use is one which, if payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section.]

Textual Amendments

F29 S. 13AB inserted (1.10.1996) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2

Marginal Citations

M2 1994 c. 9.

M3 1994 c. 9.

14 Rebate on light oil for use as furnace fuel. U.K.

(1) On light oil charged with the excise duty on hydrocarbon oil, and delivered for home use as furnace fuel for burning in vaporised or atomised form by a person for the time being approved in accordance with regulations made for the purposes of this subsection under section 24(1) below, there shall be allowed at the time of delivery a rebate of duty at a rate of [F30 £0.0166] a litre less than the rate at which the duty is charged.

(2) Except with the consent of the Commissioners, no oil in whose case rebate has been allowed under this section shall—

(a) be put to a use otherwise than as mentioned in subsection (1) above; or

(b) be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.

(3) In giving their consent for the purposes of subsection (2) above, the Commissioners may impose such conditions as they think fit.

(4) A person who—

(a) uses or acquires oil in contravention of subsection (2) above; or

(b) is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,

shall be liable on summary conviction to a penalty of three times the value of the oil or [F31 level 3 on the standard scale], whichever is the greater; and the Commissioners may recover from him the amount of the rebate allowed on the oil.

(5) A person who supplies oil having reason to believe that it will be used otherwise than as mentioned in subsection (1) above shall be liable on summary conviction to a penalty of three times the value of the oil or [F32 level 3 on the standard scale], whichever is the greater, if that use without the consent of the Commissioners would contravene subsection (2) above.

(6) A person who, with the intent that the restrictions imposed by subsection (2) above should be contravened,—

(a) uses or acquires oil in contravention of that subsection; or

(b) supplies oil having reason to believe that it will be put to a use otherwise than as mentioned in subsection (1) above, being a use which, without the consent of the Commissioners, would contravene subsection (2) above,

shall be guilty of an offence under this subsection.

(7) A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (2) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.

(8) A person guilty of an offence under subsection (6) or (7) above shall be liable—

(a) on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F33 7 years], or to both.

(9) For the purposes of this section, a person is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (2) above if he is at the time the person having the charge of the vehicle, appliance or tank, or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.

(10) Any oil acquired, or taken into a vehicle, appliance or storage tank, as mentioned in subsection (2) above, or supplied as mentioned in subsection (5) or (6) above, shall be liable to forfeiture.

Textual Amendments

F30 Words in s. 14(1) substituted (retrospective to 6pm on 29.11.1994) by 1995 c. 4, s. 6(4)(5)

F31 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46, and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F32 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46, and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F33 Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)

Drawback U.K.

15 Drawback of duty on exportation etc. of certain goods. U.K.

(1) A drawback equal to any amount F34 . . . paid in respect of the goods in question by way of the excise duty on hydrocarbon oil shall be allowed on the exportation, shipment as stores or warehousing in an excise warehouse for use as stores of—

(a) any hydrocarbon oil; or

(b) any article in which there is contained any hydrocarbon oil which was used, or which formed a component of any article used, as an ingredient in the manufacture or preparation of the article.

(2) The Treasury may by order direct as respects articles of any class or description specified in the order that, subject to the provisions of the order, drawback shall be allowed under subsection (1) above in respect of hydrocarbon oil (or goods containing it) used as a material, solvent, extractant, preservative or finish in the manufacture or preparation of the articles.

(3) On the making of an order under subsection (2) above this Act shall have effect, subject to the provisions of the order and of this section, as if the reference in subsection (1)(b) above to an article in which there is contained any hydrocarbon oil used as an ingredient in the manufacture or preparation of the article included a reference to an article of the class or description specified in the order.

(4) An order made under subsection (2) above as respects articles of any class or description—

(a) may provide for drawback to be allowed in respect of hydrocarbon oil (or goods containing it) used as a material, solvent, extractant, preservative or finish in the manufacture or preparation not directly of articles of that class or description but of articles incorporated in them; and

(b) may provide that the quantity of hydrocarbon oil as respects duty on which drawback is to be allowed shall be determined by reference to average quantities or otherwise.

(5) The power to make orders under subsection (2) above shall be exercisable by statutory instrument, and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of the House of Commons.

Textual Amendments

F34 Words in s. 15(1) repealed (15.10.1993) by 1993 c. 34, ss. 12(7)(b)(8), 213, Sch. 23 Pt. I(5) Note; S.I. 1993/2215, art. 3

Modifications etc. (not altering text)

C11 S. 15 amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215. art. 3

C12 S. 15 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

C13 S. 15(1) amended by S.I. 1985/1032, reg. 11(c)

C14 S. 15(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

16 Drawback of duty on exportation etc. of power methylated spirits. U.K.

On power methylated spirits which are exported, shipped as stores or warehoused in an excise warehouse for use as stores there shall be allowed a drawback equal to the amount of excise duty shown to the satisfaction of the Commissioners to have been paid in respect of those spirits.

Modifications etc. (not altering text)

C15 S. 16 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

Miscellaneous reliefs U.K.

17 Heavy oil used by horticultural producers. U.K.

(1) If, on an application made for the purposes of this section by a horticultural producer, it is shown to the satisfaction of the Commissioners that within the period for which the application is made any quantity of heavy oil has been used by the applicant as mentioned in subsection (2) below, then, subject as provided below, the applicant shall be entitled to obtain from the Commissioners repayment of the amount of any excise duty which has been paid in respect of the quantity so used [F35 less any rebate allowed in respect of the duty], . . . F36 .

(2) A horticultural producer shall be entitled to repayment under this section in respect of oil used by him—

(a) in the heating, for the growth of horticultural produce primarily with a view to the production of horticultural produce for sale, of any building or structure, or of the earth or other growing medium in it; or

(b) in the sterilisation of the earth or other growing medium to be used for the growth of horticultural produce as mentioned in paragraph (a) above in any building or structure.

(3) Where any quantity of oil is used partly for any such purpose as is mentioned in subsection (2) above and partly for another purpose, such part of that quantity shall be treated as used for each purpose as may be determined by the Commissioners.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F37

(5) The Commissioners may require an applicant for repayment under this section—

(a) to state such facts concerning the hydrocarbon oil delivered to or used by him, or concerning the production of horticultural produce by him, as they may think necessary to deal with the application;

(b) to furnish them in such form as they may require with proof of any statement so made; and

(c) to permit an officer to inspect any premises or plant used by him for the production of horticultural produce or in or for which any such oil was used.

(6) If—

(a) the facts required by the Commissioners under subsection (5)(a) above are not stated; or

(b) proof of the matters referred to in subsection (5)(b) above is not furnished to the satisfaction of the Commissioners; or

(c) an applicant fails to permit inspection of premises or plant as required under the subsection (5)(c) above,

the facts shall be deemed for the purposes of this section to be such as the Commissioners may determine.

(7) In this section—

(a) “horticultural produce” has the meaning assigned to it by Schedule 2 to this Act; and

(b) “horticultural producer” means a person growing horticultural produce primarily for sale.

Textual Amendments

F35 Words inserted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), 6(4)

F36 Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

F37 S. 17(4) repealed by Finance Act 1981 (c.35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

Modifications etc. (not altering text)

C16 Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3

C17 S. 17 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

C18 S. 17(1) explained by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)

C19 S. 17(1) amended by S.I. 1985/1032, reg. 11(c)

C20 S. 17(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

Valid from 24/07/2002

[F38 17A Biodiesel used otherwise than as road fuel U.K.

(1) If, on an application made for the purposes of this section, it is shown to the satisfaction of the Commissioners that within the period for which the application is made any quantity of biodiesel has been used by the applicant as mentioned in subsection (2) below, then, subject as provided below, the applicant shall be entitled to obtain from the Commissioners repayment of the amount specified below.

(2) A person is entitled to repayment under this section in respect of biodiesel used by him—

(a) otherwise than as road fuel,

(b) otherwise than by mixing the biodiesel with—

(i) hydrocarbon oil, or

(ii) a mixture containing hydrocarbon oil, and

(c) otherwise than in the form of a mixture containing biodiesel and hydrocarbon oil.

(3) For the purposes of subsection (2)(a) above, use “as road fuel” means use—

(a) as fuel for the engine provided for propelling a road vehicle or for an engine that draws its fuel from the same supply as such an engine, or

(b) as an additive or extender in any substance so used.

(4) The amount of the repayment is the amount of the excise duty which has been paid in respect of the quantity of biodiesel used less the amount of £0.0313 a litre.

(5) The Commissioners may require an applicant for repayment under this section—

(a) to state such facts concerning the biodiesel that is the subject of the claim, or the use to which it was put, as they may think necessary to deal with the application;

(b) to furnish them in such form as they may require with proof of any statement so made;

(c) to retain such records as the Commissioners may require relating to the use of biodiesel; and

(d) to permit an officer to inspect any premises, plant or vehicle on or in which the biodiesel in respect of which repayment is claimed is used.

(6) If the applicant fails to comply with any such requirement, the Commissioners may reject the claim.]

Textual Amendments

F38 S. 17A inserted (24.7.2002 with effect as mentioned in s. 5(6) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 4(1)

18 Fuel for ships in home waters. U.K.

(1) If, on an application made for the purposes of this subsection . . . F39 by the owner of a ship specified in the application, not being a pleasure yacht, it is shown to the satisfaction of the Commissioners—

(a) that . . . F39 any quantity of heavy oil has been used as fuel for the machinery of the ship while engaged on a voyage in home waters; and

(b) that no drawback was allowable on the shipment of the oil,

the applicant shall be entitled to obtain from the Commissioners repayment of the amount of any excise duty which has been paid in respect of the quantity so used [F40 less any rebate allowed in respect of the duty], . . . F39 .

(2) Subject to subsections (3) and (4) below, heavy oil in a warehouse or refinery may, on an application made for the purposes of this subsection in such manner as the Commissioners may direct by the owner of a ship specified in the application, not being a pleasure yacht, and on the prescribed security being given, be delivered without payment of excise duty to the applicant for use as fuel for the machinery of the ship while engaged on a voyage in home waters.

(3) At any time not later than 12 months after any oil has been delivered as mentioned in subsection (2) above the Commissioners may require the applicant to prove in the prescribed manner that the whole of the oil, or such part of it as is not on board the ship or has not been relanded with the sanction of the proper officer, has been used as so mentioned.

(4) If proof of any matter relating to the use of any oil, required by the Commissioners under subsection (3) above is not furnished to their satisfaction, any duty which but for the provisions of subsection (2) above would have been payable on the delivery of the oil shall become payable by the applicant on demand made by the Commissioners in the prescribed manner.

(5) If, where oil has been delivered from a warehouse or refinery without payment of duty on an application under subsection (2) above, a person—

(a) uses the oil or any part of it otherwise than as fuel for the machinery of the ship specified in the application while engaged on a voyage in home waters; or

(b) relands the whole or any part of the oil at any place in the United Kingdom without the sanction of the proper officer,

he shall be liable on summary conviction to a penalty of three times the value of the whole of the oil so delivered or [F41 level 3 on the standard scale], whichever is the greater; and in the case of an offence under paragraph (b) of this subsection the oil relanded shall be liable to forfeiture.

(6) In this section—

(a) “owner”, in relation to an application, includes a charterer to whom the specified ship is demised, or, in a case where the application relates to oil used, or for use, on a ship while undergoing trials for the purpose of testing her hull or machinery, the builder or other person conducting the trials;

(b) “prescribed” means prescribed by regulations made by the Commissioners; and

(c) “voyage in home waters”, in relation to a ship, means a voyage in which the ship is at all times either at sea or within the limits of a port.

(7) This section shall apply as if references to ships included references to hovercraft (and “pleasure yacht”, “voyage”, “reland” and other expressions shall be construed accordingly).

Textual Amendments

F39 Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

F40 Words inserted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), 6(4)

F41 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46, and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C21 Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3

C22 S. 18 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

C23 S. 18(1) explained by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)

C24 S. 18(1) amended by S.I. 1985/1032, reg. 11(c)

C25 S. 18(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

19 Fuel used in fishing boats, etc. U.K.

(1) Subsection (3) below shall have effect in the case of—

(a) any fishing boat entered in the fishing boat register under the M4 Merchant Shipping Act 1894 and used for the purposes of fishing by a person gaining a substantial part of his livelihood by fishing, whether he is the owner of the boat or not; or

(b) any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); or

(c) any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,

in respect of which an application is made to the Commissioners for the purposes of this section by the owner or master of the fishing boat or, as the case may be, by the Institution.

(2) Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.

(3) Subject to the provisions of this section, if it appears to the satisfaction of the Commissioners that the applicant has . . . F42 used any quantity of hydrocarbon oil on board that boat or for the purposes of that tractor or gear, the applicant shall be entitled to obtain from the Commissioners repayment of any excise duty which has been paid in respect of the oil so used [F43 less any rebate allowed in respect of the duty].

(4)(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F44

(6) This section shall have effect in relation to excise duty paid in respect of power methylated spirits as it has effect in relation to excise duty paid in respect of hydrocarbon oil.

Textual Amendments

F42 Words repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

F43 Words inserted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)

F44 S. 19(4)(5) repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

Modifications etc. (not altering text)

C26 Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art.3

C27 S. 19(3) amended by S.I. 1985/1032, reg. 11(c)

C28 S. 19(3) explained by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)

C29 S. 19(3) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

Marginal Citations

M4 1894 c. 60.

[F45 19A Fuel for producing energy for refineries etc. U.K.

(1) If on an application made for the purposes of this section by an approved person it is shown to the satisfaction of the Commissioners—

(a) that any quantity of rebated hydrocarbon oil has been used by him, otherwise than at a refinery or other premises used for the production of hydrocarbon oil, as fuel for producing energy; and

(b) that not less than one-sixth or more than one-third of that energy was used in the treatment of hydrocarbon oil at a refinery or in the production of hydrocarbon oil at other premises used for the production of such oil,

the applicant shall be entitled to obtain from the Commissioners repayment of one-third of the amount of excise duty which has been paid in respect of the quantity so used less the rebate allowed in respect of the duty.

(2) In this section “an approved person” means a person for the time being approved in accordance with regulations made for the purposes of this section under section 24(1) below.]

Textual Amendments

F45 S. 19A inserted by Finance Act 1981 (c.35, SIF 40:1), s. 5(2)(5) (in relation to oil used on or after 1.9.1981)

Modifications etc. (not altering text)

C30 Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3

C31 S. 19A(1) amended by S.I. 1985/1032, reg. 11(c)

C32 S. 19A(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

[F46 20 Contaminated or accidentally mixed oil. U.K.

(1) This section applies where it is shown to the satisfaction of the Commissioners—

(a) that hydrocarbon oil has been delivered for home use, that since it was so delivered it has become contaminated, and that at the time it became contaminated it was oil on which the appropriate duty of excise had been paid, or

(b) that hydrocarbon oils of different descriptions have been deivered for home use, that since they were so delivered they have become accidentally mixed with each other, and that at the time of mixing they were oils on which the appropriate duty of excise had been paid.

(2) Subject to any conditions which the Commissioners see fit to impose for the protection of the revenue, they may make to such person as they see fit a payment in accordance with subsection (3) below.

(3) The payment shall be of an amount appearing to the Commissioners to be equal to the excise duty which would have been payable if—

(a) the oil had been delivered for home use (uncontaminated) at the time it became contaminated (where subsection (1)(a) above applies), or

(b) the oils had been delivered for home use (un-mixed) at the time they became mixed (where subsection (1)(b) above applies).]

Textual Amendments

F46 S. 20 substituted by Finance Act 1985 (c. 54, SIF 40:1), s. 7, Sch. 4 para. 1

Modifications etc. (not altering text)

C33 S. 20 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

C34 S. 20(1) amended by S.I. 1985/1032, reg. 11(c)

C35 S. 20(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

[F47 Mixing: adjustment of duty] U.K.

Textual Amendments

F47 Ss. 20A, 20AA inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7(2), Sch. 4 para. 2 and Finance Act 1989 (c. 26, SIF 40:1), s. 2(1) respectively

[F48 F49 20A Mixing: adjustment of duty. U.K.

(1) In this section “new oil” means hydrocarbon oil which after it has been charged under section 6 above as oil of one description becomes oil of a different description as a result of approved mixing in a pipe-line with other hydrocarbon oil which has been so charged; and “approved mixing” has the meaning given by subsection (5) below.

(2) Where the Commissioners are of the opinion that, if the new oil had fallen to be charged under section 6 above as oil of the different description, the amount of duty would have been greater or less than that actually charged, then—

(a) if in their opinion the amount would have been greater, they may charge under this section a duty of excise on the oil of an amount equal to the difference, and

(b) if in their opinion the amount would have been less, they may make under this section an allowance equal to the difference.

(3) In determining the amount of duty which would have been charged if the new oil had fallen to be charged under section 6 above as oil of the different description, the rates to be applied are those effective at the time when in the Commissioners’ opinion the oil became oil of the different description.

(4) Where the Commissioners have made a charge or allowance under subsection (2) above, then, for the purposes of this Act, any relief or rebate which was permitted or allowed at the time of the charge under section 6 above shall be disregarded.

(5) The Commissioners may make regulations—

(a) enabling them to grant to persons (whether individually or of a specified class) permission to mix in a pipe-line different descriptions of hydrocarbon oil (whether generally or in the case of specified descriptions only), and to withdraw permission for reasonable cause;

(b) enabling permission to be granted subject to conditions and conditions to be varied for reasonable cause,

and in this section “approved mixing” means mixing in accordance with permission under the regulations.

(6) The Commissioners may make regulations—

(a) for prescribing the method of charging the duty under this section;

(b) for determining the form of the allowance under this section (which may be by way of repayment or otherwise) and the time the allowance may be made.

(7) Regulations under this section may make different provision for different circumstances.]

Textual Amendments

F48 Ss. 20A, 20AA inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7(2), Sch. 4 para. 2 and Finance Act 1989 (c. 26, SIF 40:1), s. 2(1) respectively

F49 Ss. 20A, 20AA inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7(2), Sch. 4 para. 2 and Finance Act 1989 (c. 26, SIF 40:1), s. 2(1) respectively

Valid from 15/11/1996

[F50 20AAA Mixing of rebated oil. U.K.

(1) Where—

(a) a mixture which is leaded or unleaded petrol is produced in contravention of Part I of Schedule 2A to this Act, and

(b) the mixture is not produced as a result of approved mixing,

a duty of excise shall be charged on the mixture.

(2) Where—

(a) a mixture of heavy oils is produced in contravention of Part II of Schedule 2A to this Act,

(b) the mixture is not produced as a result of approved mixing, and

(c) the mixture is supplied for use as fuel for a road vehicle or an excepted vehicle,

a duty of excise shall be charged on the mixture.

(3) The person liable to pay the duty charged under subsection (1) above is the person producing the mixture.

(4) The person liable to pay the duty charged under subsection (2) above is the person supplying the mixture.

(5) The Commissioners may exempt a person from liability to pay duty charged under this section in respect of the production or supply of a mixture if they are satisfied—

(a) that the mixture has been produced or (as the case may be) supplied accidentally; and

(b) that, having regard to all the circumstances, the person should be exempted from liability to pay the duty.

(6) Part III of Schedule 2A to this Act makes provision with respect to rates and amounts of duty charged under this section.

(7) In this section—

• “approved mixing” has the meaning given by section 20A(5) above; and

• “excepted vehicle” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act.]

Textual Amendments

F50 Ss. 20AAA, 20AAB inserted (15.11.1996) by 1996 c. 8, s. 6(3); S.I. 1996/2751, art. 2

Valid from 15/11/1996

F51 20AAB Mixing of rebated oil: supplementary. U.K.

(1) A person who—

(a) produces a mixture on which duty is charged under section 20AAA(1) above, or

(b) supplies a mixture on which duty is charged under section 20AAA(2) above,

must notify the Commissioners that he has done so within the period of seven days beginning with the date on which he produced or (as the case may be) supplied the mixture.

(2) A person is not required to give a notification under subsection (1) above if, before he produced or (as the case may be) supplied the mixture, he notified the Commissioners that he proposed to do so.

(3) Notification under subsection (1) or (2) above must be given in such form and in such manner, and must contain such particulars, as the Commissioners may direct.

(4) Subject to subsection (7) below, where it appears to the Commissioners—

(a) that a person has produced or supplied a mixture on which duty is charged under section 20AAA above, and

(b) that he is the person liable to pay the duty,

they may assess the amount of duty due from him to the best of their judgement and notify that amount to him or his representative.

(5) An assessment under subsection (4) above shall be treated as if it were an assessment under section 12(1) of the M5 Finance Act 1994.

(6) The Commissioners may give a direction that a person who is, or expects to be, liable to pay duty charged under section 20AAA above—

(a) shall account for duty charged under that section by reference to such periods (“accounting periods”) as may be determined by or under the direction;

(b) shall make, in relation to accounting periods, returns in such form and at such times and containing such particulars as may be so determined;

(c) shall pay duty charged under that section at such times and in such manner as may be so determined.

(7) The power to make an assessment under subsection (4) above does not apply in relation to a person who is for the time being subject to a direction under subsection (6) above.

(8) Where any person—

(a) fails to give a notification which he is required to give under subsection (1) above, or

(b) fails to comply with a direction under subsection (6) above,

his failure shall attract a penalty under section 9 of the M6 Finance Act 1994 (civil penalties).

Textual Amendments

F51 Ss. 20AAA, 20AAB inserted (15.11.1996) by 1996 c. 8, s. 6(3); S.I. 1996/2751, art. 2

Marginal Citations

M5 1994 c. 9.

M6 1994 c. 9.

F52 20AA Power to allow reliefs. U.K.

(1) The Commissioners may make regulations allowing reliefs as regards—

(a) any duty of excise which has been charged in respect of hydrocarbon oil, petrol substitute, spirits used for making power methylated spirits, or road fuel gas;

(b) any amount which has been paid to the Commissioners under section 12(2) above;

(c) any amount which would (apart from the regulations) be payable to the Commissioners under section 12(2) above.

(2) The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—

(a) provide for relief to take the form of a repayment or remission;

(b) provide for relief to be allowed in cases or classes of case set out in the regulations;

(c) provide for relief to be allowed to the extent set out in the regulations;

(d) provide for relief to be allowed subject to conditions imposed by the regulations;

(e) provide for relief to be allowed subject to such conditions as the Commissioners may impose on the person claiming relief;

(f) provide for the taking of samples of hydrocarbon oil in order to ascertain whether relief should be allowed or has been properly allowed;

(g) make provision as to administration (which may include provision requiring the making of applications for relief);

(h) make different provision in relation to different cases or classes of case;

(i) include such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient.

(3) The conditions which may be imposed as mentioned in subsection (2)(d) or (e) above may include conditions as to the physical security of premises, the provision (by bond or otherwise) of security for payment, or such other matters as the Commissioners think fit.

(4) Where a person contravenes or fails to comply with any regulation made under this section or any condition imposed by or under such a regulation—

(a) he shall be liable on summary conviction to a penalty of three times the value of any goods in respect of which the contravention or failure occurred or a penalty of an amount represented by level 3 on the standard scale, whichever is the greater, and

(b) any goods in respect of which the contravention or failure occurred shall be liable to forfeiture.

(5) A reference in this section to a duty of excise includes a reference to any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979.

(6) Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.

Textual Amendments

F52 Ss. 20A and 20AA inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7(2), Sch. 4 para. 2 and Finance Act 1989 (c. 26, SIF 40:1), s. 2(1) respectively

Modifications etc. (not altering text)

C36 S. 20AA excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

Valid from 11/05/2001

[F53 20AB Power to allow reliefs for fuel testing etc U.K.

(1) The Commissioners may by regulations make provision allowing reliefs as regards excise duty charged in respect of experimental fuel where—

(a) the fuel is, or is to be, used for the purposes of a fuel-testing project that is approved by the Commissioners,

(b) the project is approved for the purposes of the development of the fuel (see subsection (8)(a) below), and

(c) the use takes place, or is to take place, during the period that, for the purposes of the project, is the relief period for the fuel (see subsection (8)(b) below).

(2) In this section “experimental fuel” means a substance of a description specified in regulations made by the Commissioners.

(3) For each experimental fuel, the Commissioners shall by regulations make provision specifying—

(a) the beginning and end of the period that is the experimental period for that fuel; and

(b) the form that (subject to any directions under subsection (9)(a) below) is to be taken by relief under this section as regards excise duty chargeable on that fuel.

(4) A form of relief specified under subsection (3)(b) above must be an authorised form; and for the purposes of this section “an authorised form” is—

(a) a repayment, or

(b) a rebate (or extra rebate).

(5) Relief under this section shall be allowed—

(a) to the extent specified in, or determined in accordance with, regulations under subsection (1) above, and

(b) subject to—

(i) such conditions as the Commissioners may impose, and

(ii) any directions under subsection (9)(b) below.

(6) The conditions that may be imposed under subsection (5)(b)(i) above include, in particular, conditions in connection with—

(a) the collection, keeping, compilation or analysis, or

(b) the supply to the Commissioners or other persons,

of data, or information, relating to the production, use or performance of an experimental fuel.

(7) Subsections (8) and (9) below apply where the Commissioners have approved a fuel-testing project.

(8) The Commissioners shall give directions specifying—

(a) each experimental fuel for the purposes of whose development the project is approved;

(b) for each fuel specified under paragraph (a) above, the beginning and end of the period that, for the purposes of the project, is (in accordance with subsection (10) below) the relief period for the fuel; and

(c) any conditions imposed under subsection (5)(b)(i) above that apply to the allowance under this section of relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.

(9) The Commissioners may give directions—

(a) providing for relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project to take an authorised form different to the form specified under subsection (3)(b) above;

(b) as to administration in connection with allowing reliefs under this section as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.

(10) For the purposes of subsection (8)(b) above—

(a) the beginning of the relief period for a fuel may not be earlier than the beginning of the experimental period for that fuel; and

(b) the end of the relief period for a fuel may not be later than the end of the experimental period for that fuel.

(11) In this section—

• “excise duty” means—

  (a)

  excise duty chargeable by virtue of this Act, or

  (b)

  any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8);

• “fuel-testing project” means a pilot project connected with the technological development of environment-friendly fuels.

(12) Regulations under this section may make different provision for different cases.]

Textual Amendments

F53 S. 20AB inserted (11.5.2001) by 2001 c. 9, s. 3(1)

Administration and enforcement U.K.

21 Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas. U.K.

(1) The Commissioners may, with a view to the protection of the revenue, make regulations—

(a) for any of the purposes specified in Part I of Schedule 3 to this Act (which relates to hydrocarbon oil);

(b) for any of the purposes specified in Part II of that Schedule (which relates to petrol substitutes);

(c) for any of the purposes specified in Part III of that Schedule (which relates to road fuel gas).

(2) In the case of regulations made for the purposes mentioned in subsection (1)(a) above, different regulations may be made for different classes of hydrocarbon oil; and the power to make such regulations shall include power to make regulations—

(a) regulating the allowance and payment of drawback under or by virtue of section 15 above; and

(b) for making the allowance and payment of drawback by virtue of an order under subsection (2) of that section subject to such conditions as the Commissioners see fit to impose for the protection of the revenue.

(3) A person who contravenes or fails to comply with any regulation made under this section shall be liable on summary conviction to a penalty of three times the value of any goods in respect of which the offence was committed or [F54 level 3 on the standard scale], whichever is the greater; and the goods shall be liable to forfeiture.

Textual Amendments

F54 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

22 Prohibition on use of petrol substitutes on which duty has not been paid. U.K.

(1) A person who uses as fuel for an internal combustion piston engine any liquid which is neither hydrocarbon oil nor power methylated spirits and on which he knows or has reasonable cause to believe that the excise duty on petrol substitutes has not been paid shall be liable on summary conviction to a penalty of three times the value of the goods in respect of which the offence was committed or [F55 level 3 on the standard scale], whichever is the greater; and the goods shall be liable to forfeiture.

(2) In subsection (1) above, “liquid” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.

Textual Amendments

F55 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

23 Prohibition on use etc. of road fuel gas on which duty has not been paid. U.K.

(1) A person who—

(a) uses as fuel in; or

(b) takes as fuel into,

a road vehicle any road fuel gas on which he knows or has reasonable cause to believe that the excise duty chargeable under section 8 above has not been paid shall be liable on summary conviction to a penalty of three times the value of the goods in respect of which the offence was committed or [F56 level 3 on the standard scale], whichever is the greater; and the goods shall be liable to forfeiture.

(2) For the purposes of subsection (1)(b) above, road fuel gas shall be deemed to be taken into a road vehicle as fuel if, but only if, it is taken into it as part of the supply of fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine.

Textual Amendments

F56 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Valid from 24/07/2002

[F57 23A Regulation of traders in controlled oil U.K.

(1) If a revenue trader who is not a registered excise dealer and shipper—

(a) buys or sells controlled oil in the course of a trade or business, or

(b) in the course of a trade or business deals in controlled oil,

his buying or selling, or dealing in, the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(2) Subsection (1) above does not apply to the buying of oil by a revenue trader if—

(a) the oil is for use by the trader, and

(b) that use does not involve selling or dealing in hydrocarbon oil.

(3) Subsection (1) above does not apply to the selling of oil by a revenue trader if—

(a) that oil was for use by the trader,

(b) that use did not involve selling or dealing in hydrocarbon oil,

(c) that use came to an end before the oil was used, and

(d) the oil is sold after the use ends.

(4) Where a revenue trader who is not a registered excise dealer and shipper is entitled to the possession of any controlled oil, the oil is liable to forfeiture.

(5) Subsection (4) above does not apply to oil if—

(a) that oil is for use by the revenue trader, and

(b) that use does not involve selling or dealing in hydrocarbon oil.

(6) Subsection (4) above does not apply to oil if—

(a) the oil was for use by the revenue trader,

(b) that use did not involve selling or dealing in hydrocarbon oil,

(c) that use has come to an end,

(d) that use came to an end before the oil was used, and

(e) the oil is being held pending sale or other disposal.

(7) Where oil is liable to forfeiture by virtue of subsection (4) above—

(a) anything mixed with the oil,

(b) any container in which the oil (and anything mixed with it) is kept, and

(c) any equipment kept for dispensing the contents of any such container,

is liable to forfeiture.]

Textual Amendments

F57 Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by 2002 c. 23, s. 6, Sch. 3 para. 1; S.I. 2002/3056, art. 2

Modifications etc. (not altering text)

C37 S. 23A restricted in part by S.I. 2002/3057, reg. 3(1) (as substituted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/2753), regs. 1(2), 7(2))

C38 S. 23A(1)(4) excluded (1.1.2003) by S.I. 2002/3057, regs. 3(1), 6(3)

Valid from 24/07/2002

F58 23B Power to provide for exceptions to section 23A U.K.

(1) The Commissioners may by regulations make provision for—

(a) exceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;

(b) exceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;

(c) exceptions to section 23A(7) above.

(2) Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—

(a) specified by such regulations;

(b) specified by the Commissioners under such regulations.

Textual Amendments

F58 Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by 2002 c. 23, s. 6, Sch. 3 para. 1; S.I. 2002/3056, art. 2

24 Control of use of duty-free and rebated oil. U.K.

(1) The Commissioners may make regulations for any of the purposes of [F59 section 6(3)] section 9(1) or (4), section 12 [F60 section 13A][F61 , section 14(1), section 17, section 18(1), section 19 or section 19A above], and in particular for the purposes specified in Schedule 4 to this Act.

(2) Regulations made for the purposes of section 12 above may provide for restricting (whether by reference to locality, the obtaining of a licence from the Commissioners or other matters) the cases in which payments to the Commissioners under subsection (2) of that section are to be effective for the purposes of that subsection.

(3) For the purposes of the Customs and Excise Acts 1979, the presence in any hydrocarbon oil of a marker which, in regulations made under this section, is prescribed in relation to—

(a) oil delivered without payment of duty under section 9 above; or

(b) rebated heavy oil or rebated light oil,

shall be conclusive evidence that that oil has been so delivered or, as the case may be, that the rebate in question has been allowed.

(4) A person who contravenes or fails to comply with any regulation made under this section shall be liable on summary conviction to a penalty of three times the value of any goods in respect of which the offence was committed or [F62 level 3 on the standard scale], whichever is the greater; and the goods shall be liable to forfeiture.

(5) Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.

Textual Amendments

F59 Words inserted by virtue of Finance Act 1982 (c. 39, SIF 40:1), s. 4(3)

F60 Words inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 1(2)(4)

F61 Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 6(1)(2)

F62 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Valid from 24/07/2002

[F63 24AA Registered excise dealers and shippers regulations: special provision for traders in controlled oil U.K.

(1) For the purposes of section 100H(1)(p) of the Management Act (registered excise dealers and shippers regulations may, in particular, make provision authorised by this section), this section authorises provision—

(a) requiring traders in controlled oil to notify prescribed information;

(b) requiring traders in controlled oil to make prescribed returns;

(c) authorising a trader in controlled oil to carry out or arrange for the carrying out of any prescribed activity falling within section 100H(1)(b) of the Management Act in relation to controlled oil, but subject to prescribed conditions or restrictions;

(d) requiring a trader in controlled oil to give security by prescribed means for amounts that may become due from him by way of repayment of rebate;

(e) for taking into account, in determining whether a trader in controlled oil has—

(i) contravened any provision of registered excise dealers and shippers regulations, or

(ii) failed to comply with any prescribed condition, restriction or requirement,

the extent to which the trader has followed guidance issued by the Commissioners (including guidance issued after the making of provision under this paragraph referring to it).

(2) In this section—

• “prescribed” has the meaning given by section 100H(3) of the Management Act;

• “trader in controlled oil” means a registered excise dealer and shipper carrying on a trade or business that consists of or includes the dealing in, buying or selling of controlled oil.]

Textual Amendments

F63 S. 24AA inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 3

Valid from 29/04/1996

[F64 24A Penalties for misuse of marked oil. U.K.

(1) Marked oil shall not be used as fuel for a road vehicle.

(2) For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.

(3) The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel for road vehicles, or for road vehicles of a particular description.

(4) For the purposes of this section marked oil shall be taken to be used as fuel for a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine.

(5) Where a person uses any hydrocarbon oil in contravention of subsection (1) above, his use of the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(6) If a person who uses any marked oil in contravention of subsection (1) above does so in the knowledge that the oil he is using is marked oil, he shall be guilty of an offence and liable—

(a) on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;

(b) on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.

(7) Any marked oil which is in a road vehicle as part of the fuel supply for the engine which propels the vehicle shall be liable to forfeiture.

(8) Where in any proceedings relating to this section a question arises as to the nature of any substance present at any time in any hydrocarbon oil—

(a) a certificate of the Commissioners to the effect that that substance is or was a marker designated for the purposes of this section shall be sufficient, unless the contrary is shown, for establishing that fact; and

(b) any document purporting to be such a certificate shall be taken to be one unless it is shown not to be.]

Textual Amendments

F64 S. 24A inserted (29.4.1996) by 1996 c. 8, s. 7(1)

Supplementary U.K.

25 Regulations. U.K.

Any power to make regulations under this Act shall be exercisable by statutory instrument, and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of either House of Parliament.

26 Directions. U.K.

Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.

27 Interpretation. U.K.

(1) In this Act—

• [F65 “aviation gasoline” has the meaning given by section 6(4) above]

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

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

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

• “the Management Act” means the M7 Customs and Excise Management Act 1979;

• “petrol substitute” shall be construed in accordance with section 4(1) and (2) above;

• “power methylated spirits” has the meaning given by section 4(3) above;

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

(a) if the offence was committed in England [F66 or Wales], the prescribed sum within the meaning of [F67 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 section 289B of the M8 Criminal Procedure (Scotland) Act 1975 (£1,000 or other sum substituted by order under section 289D(1) of that Act);

[F68 (c) 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);]

• “rebate” means rebate of duty under section 11 [F69 13A] or 14 above, and “rebated” has a corresponding meaning;

• [F70 “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; and

• “road vehicle” means a vehicle constructed or adapted for use on roads, but does not include any vehicle of a kind specified in Schedule 1 to this Act.

[F71 (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.]

(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

• [F72 “pipe-line”]

• “port”

• “ship”

• “shipment”

• “stores”

• “warehouse”

  Alcoholic Liquor Duties Act 1979

• “methylated spirits”

• “spirits”.

Textual Amendments

F65 Words inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(4)

F66 Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(a)

F67 Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 181

F68 In the definition of “the prescribed sum” paragraph (c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(b)

F69 Word inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 1(3)(4)

F70 Definition substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(3)

F71 S. 27(1A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(4)

F72 Word inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7 , Sch. 4 para.3

Marginal Citations

M7 1979 c. 2.

M8 1975 c. 21.

28 Consequential amendments, repeals, savings and transitional provisions. U.K.

(1) The enactments and order specified in Schedule 6 to this Act shall be amended in accordance with the provisions of that Schedule.

(2) The enactments specified in Schedule 7 to this Act are hereby repealed to the extent specified in the third column of that Schedule.

(3) Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act.

(4) The repeal by subsection (2) above of the M9 Hydrocarbon Oil (Customs & Excise) Act 1971 shall not affect the operation of the saving in paragraph 2 in Part I of Schedule 14 to the M10 Finance (No. 2) Act 1975 in relation to the provisions of the said Act of 1971 repealed by section 75(5) of the said Act of 1975 and specified in that Part.

(5) The M11 Amendment of Units of Measurement (Hydrocarbon Oil, etc)Order 1977 is hereby revoked.

(6) Nothing in this section shall be taken as prejudicing the operation of sections 15 to 17 of the M12 Interpretation Act 1978 (which relate to the effect of repeals).

Modifications etc. (not altering text)

C39 The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Marginal Citations

M9 1971 c. 12.

M10 1975 c. 45.

M11 S.I. 1977/1866

M12 1978 c. 30.

29 Citation and commencement. U.K.

(1) This Act may be cited as the Hydrocarbon Oil Duties Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.

(2) This Act shall come into operation on 1st April 1979.

SCHEDULES

Section 27(1).

SCHEDULE 1 U.K. VEHICLES WHICH ARE NOT ROAD VEHICLES WITHIN THE MEANING OF THIS ACT

Vehicles excluded from definition of “road vehicle” U.K.

1 Any vehicle while it is not used on a public road and no [F73 licence under the Vehicle Excise and Registration Act 1994] is in force in respect of it.

Textual Amendments

F73 Words in Sch. 1 para. 1 substituted (1.9.1994) by 1994 c. 22, ss. 63, 66(1), Sch. 3 para. 16(a) (with s. 57(4))

[F74 Tractors U.K.

Textual Amendments

F74 Sch. 1 substituted (1.7.1995) by 1995 c. 4, s. 8(2)(3)

2 The following—

[F75 (a) any vehicle exempted from vehicle excise duty by—

(i) paragraph 12 (road construction vehicles),

(ii) paragraph 13 (road rollers),

(iii) paragraph 14 (snow ploughs etc.),

(iv) paragraph 15 (gritting vehicles), or

(v) paragraph 21 (vehicles used for short journeys between different parts of a person’s land),

of Schedule 2 to the Vehicle Excise and Registration Act 1994, and

(b) any vehicle in relation to which the annual rate of vehicle excise duty is that specified in Part IV of Schedule 1 to that Act (special machines).]

Textual Amendments

F75 Sch. 1 para. 2(a)(b) substituted (1.9.1994) for Sch. 1 para. 2(a)-(c) by 1994 c. 22, ss. 63, 66(1), Sch. 3 para. 16(b) (with s. 57(4))

Interpretation U.K.

3 In paragraph 1 above “public road” means a road which is repairable at the public expense.

Agricultural engines U.K.

[F76 4 .A vehicle in respect of which there is current a certificate or document in the form of a licence issued under regulations under section 22(2) of the Vehicle Excise and Registration Act 1994 shall be treated for the purposes of this Schedule as a vehicle in respect of which a licence under that Act is in force]

Textual Amendments

F76 Sch. 1 para. 4 substituted (1.9.1994) by 1994 c. 22, ss. 63, 66(1), Sch. 3 para. 16(c) (with s. 57(4))

Vehicles used between different parts of land U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

F77 5

Textual Amendments

F77 Sch. 1 para. 5 repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19, Pt.IV; S.I. 1991/2021, art.2

Valid from 01/07/1995

Mowing machines U.K.

6 U.K. A mowing machine is an excepted vehicle.

Valid from 01/07/1995

Snow clearing vehicles U.K.

7 U.K. A vehicle is an excepted vehicle when it is—

(a) being used, or

(b) going to or from the place where it is to be or has been used,

for the purpose of clearing snow from public roads by means of a snow plough or similar device (whether or not forming part of the vehicle).

Valid from 01/07/1995

Gritters U.K.

8 U.K. A vehicle is an excepted vehicle if it is constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow (with or without articles or material used for the purposes of the machinery).

Valid from 01/07/1995

Mobile cranes U.K.

9 (1) A mobile crane is an excepted vehicle. U.K.

(2) In sub-paragraph (1) above “mobile crane” means a vehicle which is designed and constructed as a mobile crane and which—

(a) is used on public roads only as a crane in connection with work carried on at a site in the immediate vicinity or for the purpose of proceeding to and from a place where it is to be or has been used as a crane, and

(b) when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.

Valid from 01/07/1995

Digging machines U.K.

10 (1) A digging machine is an excepted vehicle. U.K.

(2) In sub-paragraph (1) above “digging machine” means a vehicle which is designed, constructed and used for the purpose of trench digging, or any kind of excavating or shovelling work, and which—

(a) is used on public roads only for that purpose or for the purpose of proceeding to and from the place where it is to be or has been used for that purpose, and

(b) when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.

Valid from 01/07/1995

Works trucks U.K.

11 (1) A works truck is an excepted vehicle. U.K.

(2) In sub-paragraph (1) above “works truck” means a goods vehicle which is designed for use in private premises and is used on public roads only—

(a) for carrying goods between private premises and a vehicle on a road within one kilometre of those premises,

(b) in passing from one part of private premises to another,

(c) in passing between private premises and other private premises in a case where the premises are within one kilometre of each other, or

(d) in connection with road works at the site of the works or within one kilometre of the site of the works.

(3) In sub-paragraph (2) above “goods vehicle” means a vehicle constructed or adapted for use and used for the conveyance of goods or burden of any description, whether in the course of trade or not.

Valid from 01/07/1995

Road construction vehicles U.K.

12 (1) A vehicle is an excepted vehicle if it is— U.K.

(a) a road construction vehicle, and

(b) used or kept solely for the conveyance of built-in road construction machinery (with or without articles or material used for the purposes of the machinery).

(2) In sub-paragraph (1) above “road construction vehicle” means a vehicle—

(a) which is constructed or adapted for use for the conveyance of built-in road construction machinery, and

(b) which is not constructed or adapted for the conveyance of any other load except articles and material used for the purposes of such machinery.

(3) In sub-paragraphs (1) and (2) above “built-in road construction machinery”, in relation to a vehicle, means road construction machinery built in as part of, or permanently attached to, the vehicle.

(4) In sub-paragraph (3) above “road construction machinery” means a machine or device suitable for use for the construction or repair of roads and used for no purpose other than the construction or repair of roads.

Valid from 01/07/1995

Road rollers U.K.

13 U.K. A road roller is an excepted vehicle.

Valid from 01/07/1995

Interpretation U.K.

14 U.K. In this Schedule “public road” means a road which is repairable at the public expense.]

Section 17(7).

SCHEDULE 2 U.K. MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17

In section 17 of this Act “horticultural produce” means—

(a) fruit;

(b) vegetables of a kind grown for human consumption, including fungi, but not including maincrop potatoes or peas grown for seed, for harvesting dry or for vining;

(c) flowers, pot plants and decorative foliage;

(d) herbs;

(e) seeds other than pea seeds, and bulbs and other material, being seeds, bulbs or material for sowing or planting for the production of—

(i) fruit,

(ii) vegetables falling within paragraph (b) above,

(iii) flowers, plants or foliage falling within paragraph (c) above, or

(iv) herbs,

or for reproduction of the seeds, bulbs or other material planted; or

(f) trees and shrubs, other than trees grown for the purpose of afforestation;

but does not include hops.

Valid from 15/11/1996

[F78 SCHEDULE 2A U.K. Mixing of rebated oil]

Textual Amendments

F78 Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2

Part I U.K. Light oil

[ Converting unleaded petrol into leaded petrol] U.K.

1 (1) A mixture which is leaded petrol is produced in contravention of this paragraph if such a mixture is produced by—

(a) adding lead to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of section 13A of this Act at the rate given by subsection (1A)(a) of that section;

(b) adding lead to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of that section at the rate given by subsection (1A)(b) of that section; or

(c) adding lead to a mixture of unleaded petrol of a description mentioned in paragraph (a) above and unleaded petrol of a description mentioned in paragraph (b) above.

(2) In sub-paragraph (1) above the reference to adding lead to unleaded petrol includes a reference to adding leaded petrol to unleaded petrol.

(3) This paragraph is subject to any direction given under paragraph 3 below.

Adding octane enhancers to low octane unleaded petrol U.K.

2 (1) A mixture which is super-unleaded petrol is produced in contravention of this paragraph if such a mixture is produced by adding an octane enhancer to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of section 13A of this Act at the rate given by subsection (1A)(b) of that section.

(2) For the purposes of sub-paragraph (1) above “super-unleaded petrol” means unleaded petrol—

(a) whose research octane number is not less than 96; and

(b) whose motor octane number is not less than 86.

(3) Subsection (1C) of section 13A applies for the purposes of this paragraph as it applies for the purposes of that section.

(4) This paragraph is subject to any direction given under paragraph 3 below.

Valid from 01/10/2000

[F79 Mixing different kinds of unleaded petrol] U.K.

Textual Amendments

F79 Sch. 2A para. 2A and cross-heading inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(1); S.I. 2000/2674, art. 2

F80 2A (1) A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing unleaded petrol of any two or more of the following descriptions—

(a) petrol on which duty has been paid at the rate specified in section 6(1A)(a),

(b) petrol in respect of which a rebate has been allowed under section 13A(1A)(b),

(c) petrol in respect of which a rebate has been allowed under section 13A(1A)(a),

where the mixture produced is petrol of a description subject to a higher effective rate of duty than one or more of the ingredients of the mixture.

(2) The comparison required by sub-paragraph (1) shall be made by reference to the effective rates of duty in force at the time the mixture is produced.

(3) This paragraph is subject to any direction given under paragraph 3.

Textual Amendments

F80 Sch. 2A para. 2A inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(1); S.I. 2000/2674, art. 2

Power to create exceptions U.K.

3 The Commissioners may give a direction that, in such description of circumstances as may be specified in the direction, a mixture is not produced in contravention of paragraph 1 above or (as the case may be) paragraph 2 above.

Part II U.K. Heavy oil

Mixing partially rebated heavy oil with unrebated heavy oil U.K.

4 A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a) gas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act; and

(b) heavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle.

Mixing fully rebated heavy oil with unrebated heavy oil U.K.

5 U.K. A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a) heavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; and

(b) heavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle.

Mixing fully rebated heavy oil with partially rebated heavy oil U.K.

6 A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a) heavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; and

(b) gas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act.

Valid from 15/08/1997

[F81 Mixing different types of partially rebated gas oil U.K.

Textual Amendments

F81 Sch. 2A para. 6A inserted (15.8.1997) by 1997 c. 16, s. 7(9)(c); S.I. 1997/1960, art. 2

F82 6A U.K. A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a) ultra low sulphur diesel in respect of which a rebate has been allowed under section 11(1)(ba) of this Act; and

(b) gas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act.]

Textual Amendments

F82 Sch. 2A para. 6A inserted (15.8.1997) by 1997 c. 16, s. 7(9)(c); S.I. 1997/1960, art. 2

Complex mixtures of heavy oils U.K.

7 A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced in contravention of more than one paragraph of paragraphs 4 to 6 above.

Valid from 17/03/1998

[F83 Part IIA U.K. Unrebated heavy oil

Textual Amendments

F83 Sch. 2A Pt. IIA para. 7A inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(4)(6)

F84 7A U.K. A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a) ultra low sulphur diesel in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle; and

(b) heavy oil of any other description in respect of which, on its delivery for home use, such a declaration was made.]

Textual Amendments

F84 Sch. 2A Pt. IIA para. 7A inserted (retrospectove to 6pm on 17.3.1998) by 1998 c. 36, s. 9(4)

Valid from 24/07/2002

[F85 Part 2B Biodiesel

Textual Amendments

F85 Sch. 2A, Part 2B, para. 7B inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 5(3)

Mixing biodiesel with rebated heavy oil U.K.

F86 7B (1) A mixture is produced in contravention of this paragraph if it is produced by mixing—

(a) biodiesel or a substance containing biodiesel, and

(b) rebated heavy oil.

(2) In sub-paragraph (1)(b) above “rebated heavy oil” means heavy oil in respect of which a rebate has been allowed under section 11 of this Act.]

Textual Amendments

F85 Sch. 2A, Part 2B, para. 7B inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 5(3)

F86 Sch. 2A Part 2B, para. 7B inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 5(3)

Part III U.K. Rates of duty, etc.

Rate for mixtures of light oil U.K.

8 (1) Subject to paragraph 10 below, duty under section 20AAA(1) of this Act shall be charged at the following rates.

(2) In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate for light oil in force at the time that the mixture is produced.

(3) In the case of a mixture produced in contravention of paragraph 2 above, the rate is the rate produced by deducting from the rate for light oil in force at the time the mixture is produced the rate of rebate which at that time is in force under section 13A(1A)(a) of this Act.

(4) In this paragraph “the rate for light oil” means the rate given in the case of light oil by section 6(1) of this Act.

Rate for mixtures of heavy oil U.K.

9 (1) Subject to paragraph 10 below, duty charged under subsection (2) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is supplied as mentioned in that subsection.

(2) In this paragraph “the rate for heavy oil” means the rate given in the case of heavy oil by section 6(1) of this Act.

Credit for duty paid on ingredients of mixture U.K.

10 Where duty is charged under section 20AAA of this Act in respect of any mixture, the amount of duty produced by applying paragraph 8 or 9 above shall be reduced by the amount of any duty under section 6 of this Act which the Commissioners are satisfied has been paid in respect of any ingredient of the mixture.

Interpretation U.K.

11 In this Schedule—

“fuel oil” and “gas oil” have the same meanings as in section 11 of this Act;

“leaded petrol” and “unleaded petrol” shall be construed in accordance with section 13A of this Act.

Section 21(1).

SCHEDULE 3 U.K. SUBJECTS FOR REGULATIONS UNDER SECTION 21

Part I U.K. hydrocarbon oil

1 U.K. Prohibiting the production of hydrocarbon oil or any description of hydrocarbon oil except by a person holding a licence.

2 U.K. [F87 Specifying the circumstances in which any such licence may be surrendered or revoked]

Textual Amendments

F87 Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 4

3 U.K. Regulating the production, storage and warehousing of hydrocarbon oil or any description of hydrocarbon oil and the removal of any such oil to or from premises used for the production of any such oil.

4 U.K. Prohibiting the refining of hydrocarbon oil elsewhere than in a refinery.

5 U.K. Prohibiting the incorporation of gas in hydrocarbon oil elsewhere than in a refinery.

6 U.K. Regulating the use and storage of hydrocarbon oil in a refinery.

7 U.K. Regulating or prohibiting the removal to a refinery of hydrocarbon oil in respect of which any rebate has been allowed.

8 U.K. Regulating the removal of imported hydrocarbon oil to a refinery without payment of the excise duty on such oil.

9 U.K. Making provision for securing payment of the excise duty on any imported hydrocarbon oil received into a refinery.

10 U.K. Relieving from the excise duty chargeable on hydrocarbon oil produced in the United Kingdom any such oil intended for exportation or shipment as stores.

[F88 10A F89 U.K. Amending the definition of “aviation gasoline” in subsection (4) of section 6 of this Act.]

Textual Amendments

F88 Sch. 3 Pt. I para. 10A substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 3(5)(6)

F89 Sch. 3 Pt. I paras. 10A-10C inserted by Finance Act 1982 (c. 39), s. 4(5)

10B F90 U.K. Conferring power to require information relating to the supply or use of aviation gasoline to be given by producers, dealers and users.

Textual Amendments

F90 Sch. 3 Pt. I paras. 10A-C inserted by Finance Act 1992 (c. 39), s. 4(5)

10C F91 U.K. Requiring producers and users of and dealers in aviation gasoline to keep and produce records relating to aviation gasoline.

Textual Amendments

F91 Sch. 3 Pt. I paras. 10A-C inserted by Finance Act 1992 (c. 39), s. 4(5)

11 U.K. Generally for securing and collecting the excise duty chargeable on hydrocarbon oil . . . F92 .

Textual Amendments

F92 Words repealed by Finance Act 1985 (c. 54, SIF 40:1), s. 7, Sch. 4 para. 4, Sch. 27 Pt. I Note 2

Modifications etc. (not altering text)

C40 Sch. 3 para. 11 modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(d)

Part II U.K. petrol substitutes

12 Prohibiting the production of petrol substitutes, and dealing in petrol substitutes on which the excise duty has not been paid, except by persons holding a licence.

13 [F93 Specifying the circumstances in which any such licence may be surrendered or revoked].

Textual Amendments

F93 Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 4

14 Regulating the production, dealing in, storage and warehousing of petrol substitutes and their removal to and from premises used therefor.

15 Relieving from the excise duty petrol substitutes intended for exportation or shipment as stores.

16 Generally for securing and collecting the excise duty.

In this Part of this Schedule “the excise duty” means the excise duty on petrol substitutes.

Part III U.K. road fuel gas

17 U.K. Prohibiting the production of gas, and dealing in gas on which the excise duty has not been paid, except by persons holding a licence.

18 U.K. [F94 Specifying the circumstances in which any such licence may be surrendered or revoked].

Textual Amendments

F94 Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 4

19 U.K. Regulating the production, dealing in, storage and warehousing of gas and the removal of gas to and from premises used therefor.

20 U.K. Requiring containers for gas to be marked in the manner prescribed by the regulations.

21 U.K. Conferring power to require information relating to the supply or use of gas and containers for gas to be given by producers of and dealers in gas, and by the person owning or possessing or for the time being in charge of any road vehicle which is constructed or adapted to use gas as fuel.

22 U.K. Requiring a person owning or possessing a road vehicle which is constructed or adapted to use gas as fuel to keep such accounts and records in such manner as may be prescribed by the regulations, and to preserve such books and documents relating to the supply of gas to or by him, or the use of gas by him, for such period as may be so prescribed.

23 U.K. Requiring the production of books or documents relating to the supply or use of gas or the use of any road vehicle.

24 U.K. Authorising the entry and inspection of premises (other than private dwelling-houses) and the examination of road vehicles, and authorising, or requiring the giving of facilities for, the inspection of gas found on any premises entered or on or in any road vehicle.

25 U.K. Generally for securing and collecting the excise duty.

In this Part of this Schedule “the excise duty” means the excise duty chargeable under section 8 of this Act on gas, and “gas” means road fuel gas.

Section 24(1).

SCHEDULE 4 U.K. SUBJECTS FOR REGULATIONS UNDER SECTION 24

As to grant of relief . . . F95 U.K.

Textual Amendments

F95 Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

1 U.K. Regulating the approval of persons for purposes of section 9(1) or (4) or 14(1) of this Act, whether individually or by reference to a class, and whether in relation to particular descriptions of oil or generally; enabling approval to be granted subject to conditions and providing for the conditions to be varied, or the approval revoked, for reasonable cause.

2 U.K. Enabling permission under section 9(1) of this Act to be granted subject to conditions as to the giving of security and otherwise.

[F96 3 Requiring claims or applications for repayment under section 9(4), 17, 18(1), 19 or 19A of this Act to be made at such times and in respect of such periods as are prescribed; providing that no such claim or application shall lie where the amount to be paid is less than the prescribed minimum; and preventing, where a claim or application can be made under section 9(4) or 19, the payment of drawback.]

Textual Amendments

F96 Sch. 4 Pt. II para. 3 substituted by Finance Act 1981 (c.35, SIF 40:1), s. 6(1)(3)

As to mixing of oil U.K.

4 U.K. Imposing restrictions on the mixing with other oil of any rebated oil or oil delivered without payment of duty.

As to marking of oil U.K.

5 U.K. Requiring as a condition of allowing rebate on, or delivery without payment of duty of, any oil (subject to any exceptions provided by or under the regulations) that there shall have been added to that oil, at such times, in such manner and in such proportions as may be prescribed, one or more prescribed markers, with or without a prescribed colouring substance (not being a prescribed marker), and that a declaration to that effect is furnished.

Modifications etc. (not altering text)

C41 Sch. 4 para 5 modified by S.I. 2004/2065, reg. 3(1A)(b) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(a))

C42 Sch. 4 para 5 modified by S.I. 2004/2065, reg. 3(2A)(c) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d))

6 U.K. Prescribing the substances which are to be used as markers.

7 U.K. Providing that the presence of a marker shall be disregarded if the proportion in which it is present is less than that prescribed for the purposes of this paragraph.

8 U.K. Prohibiting the addition to any oil of any prescribed marker or prescribed colouring substance except in such circumstances as may be prescribed.

Modifications etc. (not altering text)

C43 Sch. 4 paras. 8-10 modified by S.I. 2004/2065, reg. 3(1A)(b) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(a))

C44 Sch. 4 paras. 8-10 modified by S.I. 2004/2065, reg. 3(2A)(c) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d))

9 U.K. Prohibiting the removal from any oil of any prescribed marker or prescribed colouring substance.

Modifications etc. (not altering text)

C45 Sch. 4 paras. 8-10 modified by S.I. 2004/2065, reg. 3(1A)(b) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(a))

C46 Sch. 4 paras. 8-10 modified by S.I. 2004/2065, reg. 3(2A)(c) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d))

10 U.K. Prohibiting the addition to oil of any substance, not being a prescribed marker, which is calculated to impede the identification of a prescribed marker.

Modifications etc. (not altering text)

C47 Sch. 4 paras. 8-10 modified by S.I. 2004/2065, reg. 3(1A)(b) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(a))

C48 Sch. 4 paras. 8-10 modified by S.I. 2004/2065, reg. 3(2A)(c) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d))

11 U.K. Regulating the storage or movement of prescribed markers.

12 U.K. Requiring any person who adds a prescribed marker to any oil to keep in such manner and to preserve for such period as may be prescribed such accounts and records in connection with his use of that marker as may be prescribed, and requiring the production of the accounts and records.

Modifications etc. (not altering text)

C49 Sch. 4 paras. 12-16 modified by S.I. 2004/2065, reg. 3(1A)(b) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(a))

C50 Sch. 4 paras. 12-17 modified by S.I. 2004/2065, reg. 3(2A)(c) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d))

13 U.K. Requiring, in such circumstances or subject to such exceptions as may be prescribed, that any drum, storage tank, delivery pump or other container or outlet which contains any oil in which a prescribed marker is present shall be marked in the prescribed manner to indicate that the oil is not to be used as road fuel or for any other prohibited purpose.

Modifications etc. (not altering text)

C51 Sch. 4 paras. 12-16 modified by S.I. 2004/2065, reg. 3(1A)(b) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(a))

C52 Sch. 4 paras. 12-17 modified by S.I. 2004/2065, reg. 3(2A)(c) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d))

14 U.K. Requiring any person who supplies oil in which a prescribed marker is present to deliver to the recipient a document containing a statement in the prescribed form to the effect that the oil is not to be used as road fuel or for any other prohibited purpose.

Modifications etc. (not altering text)

C53 Sch. 4 paras. 12-16 modified by S.I. 2004/2065, reg. 3(1A)(b) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(a))

C54 Sch. 4 paras. 12-17 modified by S.I. 2004/2065, reg. 3(2A)(c) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d))

15 U.K. Prohibiting the sale of any oil the colour of which would prevent any prescribed colouring substance from being readily visible if present in the oil.

Modifications etc. (not altering text)

C55 Sch. 4 paras. 12-16 modified by S.I. 2004/2065, reg. 3(1A)(b) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(a))

C56 Sch. 4 paras. 12-17 modified by S.I. 2004/2065, reg. 3(2A)(c) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d))

16 U.K. Prohibiting the importation of oil in which any prescribed marker, or any other substance which is calculated to impede the identification of a prescribed marker, is present.

Modifications etc. (not altering text)

C57 Sch. 4 paras. 12-16 modified by S.I. 2004/2065, reg. 3(1A)(b) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(a))

C58 Sch. 4 paras. 12-17 modified by S.I. 2004/2065, reg. 3(2A)(c) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d))

As to control of storage, supply etc. of oil, entry of premises etc. U.K.

17 U.K. Regulating the storage or movement of oil.

18 U.K. Restricting the supplying of oil in respect of which rebate has been allowed and not repaid or on which excise duty has not been paid.

[F97 18A U.K. Prohibiting the use of aviation gasoline otherwise than as a fuel for aircraft.]

Textual Amendments

F97 Sch. 4 paras. 18A, 18B inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(6)

F98 18B U.K. Prohibiting the taking of aviation gasoline into fuel tanks for engines other than aircraft engines.

Textual Amendments

F98 Sch. 4 paras. 18A,18B inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(6)

19 U.K. Requiring a person owning or possessing a road vehicle which is constructed or adapted to use heavy oil as fuel to keep such accounts and records in such manner as may be prescribed, and to preserve such books and documents relating to the supply of heavy oil to or by him, or the use of heavy oil by him, for such period as may be prescribed.

20 U.K. Requiring the production of books or documents relating to the supply or use of oil or the use of any vehicle.

21 U.K. Authorising the entry and inspection of premises (other than private dwelling-houses) and the examination of vehicles, and authorising, or requiring the giving of facilities for, the inspection of oil found on any premises entered or on or in any vehicle and the taking of samples of any oil inspected.

Interpretation U.K.

22 U.K. In this Schedule—

• “oil” means hydrocarbon oil;

• “prescribed” means prescribed by regulations made under section 24 of this Act;

and section 12(3)(a) of this Act shall apply for the purposes of paragraph 19 above as it applies for the purposes of that section.

Section 24(5).

SCHEDULE 5 U.K. SAMPLING

1 U.K. The person taking a sample—

(a) if he takes it from a motor vehicle, shall if practicable do so in the presence of a person appearing to him to be the owner or person for the time being in charge of the vehicle;

(b) if he takes the sample on any premises but not from a motor vehicle, shall if practicable take it in the presence of a person appearing to him to be the occupier of the premises or for the time being in charge of the part of the premises from which it is taken.

2 (1) The result of an analysis of a sample shall not be admissible— U.K.

(a) in criminal proceedings under the Customs and Excise Acts 1979; or

(b) on behalf of the Commissioners in any civil proceedings under those Acts,

unless the analysis was made by an authorised analyst and the requirements of paragraph 1 above (where applicable) and of the following provisions of this paragraph have been complied with.

(2) The person taking a sample must at the time have divided it into three parts (including the part to be analysed), marked and sealed or fastened up each part, and—

(a) delivered one part to the person in whose presence the sample was taken in accordance with paragraph 1 above, if he requires it; and

(b) retained one part for future comparison.

(3) Where it was not practicable to comply with the relevant requirements of paragraph 1 above, the person taking the sample must have served notice on the owner or person in charge of the vehicle or, as the case may be, the occupier of the premises informing him that the sample has been taken and that one part of it is available for delivery to him, if he requires it, at such time and place as may be specified in the notice.

3 (1) Subject to sub-paragraph (2) below, in any such proceedings as are mentioned in paragraph 2(1) above a certificate purporting to be signed by an authorised analyst and certifying the presence of any substance in any such sample of oil as may be specified in the certificate shall be evidence, and in Scotland sufficient evidence, of the facts stated in it. U.K.

(2) Without prejudice to the admissibility of the evidence of the analyst (which shall be sufficient in Scotland as well as in England), such a certificate shall not be admissible as evidence—

(a) unless a copy of it has, not less than 7 days before the hearing, been served by the prosecutor or, in the case of civil proceedings, the Commissioners on all other parties to the proceedings; or

(b) if any of those other parties, not less than 3 days before the hearing or within such further time as the court may in special circumstances allow, serves notice on the prosecutor or, as the case may be, the Commissioners requiring the attendance at the hearing of the person by whom the analysis was made.

4 (1) Any notice required or authorised to be given under this Schedule shall be in writing. U.K.

(2) Any such notice shall be deemed, unless the contrary is shown, to have been received by a person if it is shown to have been left for him at his last-known residence or place of business in the United Kingdom.

(3) Any such notice may be given by post, and the letter containing the notice may be sent to the last-known residence or place of business in the United Kingdom of the person to whom it is directed.

(4) Any such notice given to the secretary or clerk of a company or body of persons (incorporated or unincorporated) on behalf of the company or body shall be deemed to have been given to the company or body; and for the purpose of the foregoing provisions of this paragraph any such company or body of persons having an office in the United Kingdom shall be treated as resident at that office or, if it has more then one, at the registered or principal office.

(5) Where any such notice is to be given to any person as the occupier of any land, and it is not practicable after reasonable inquiry to ascertain—

(a) what is the name of any person being the occupier of the land; or

(b) whether or not there is a person being the occupier of the land,

the notice may be addressed to the person concerned by any sufficient description of the capacity in which it is given to him.

(6) In any case to which sub-paragraph (5) above applies, and in any other case where it is not practicable after reasonable inquiry to ascertain an address in the United Kingdom for the service of a notice to be given to a person as being the occupier of any land, the notice shall be deemed to have been received by the person concerned on being left for him on the land, either in the hands of a responsible person or conspicuously affixed to some building or object on the land.

(7) Sub-paragraphs (2) to (6) above shall not affect the validity of any notice duly given otherwise than in accordance with those sub-paragraphs.

5 U.K. In this Schedule “authorised analyst” means—

(a) the Government Chemist or a person acting under his direction;

(b) the Government Chemist for Northern Ireland or a person acting under his direction;

(c) any chemist authorised by the Treasury to make analyses for the purposes of this Schedule; or

(d) any other person appointed as a public analyst or deputy public analyst under—

• [F99 section 27 of the Food Safety Act 1990], or

• [F100 Article 27(1) of the Food Safety (Northern Ireland) Order 1991].

Textual Amendments

F99 Words substituted (E.W.S.) by virtue of Food Safety Act 1990 (c. 16, SIF 53:1, 2), s. 59(1), Sch. 3 para. 22

F100 Words in Sch. 5 para. 5(d) substituted (N.I.) (21. 5.1991) by S.I. 1991/762, art. 51(1), Sch. 2 para.13; S.R. 1991/175, art. 2(1).

5 N.I. In this Schedule “authorised analyst” means—

(a) the Government Chemist or a person acting under his direction;

(b) the Government Chemist for Northern Ireland or a person acting under his direction;

(c) any chemist authorised by the Treasury to make analyses for the purposes of this Schedule; or

(d) any other person appointed as a public analyst or deputy public analyst under—

• [F104 section 27 of the Food Safety Act 1990], or

• [F105 Article 27(1) of the Food Safety (Northern Ireland) Order 1991].

Textual Amendments

F104 Words substituted (E.W.S.) by virtue of Food Safety Act 1990 (c. 16, SIF 53:1, 2), s. 59(1), Sch. 3 para. 22

F105 Words in Sch. 5 para. 5(d) substituted (N.I.) (21.5.1991) by S.I. 1991/762, art. 1(2), Sch. 2 para.13; S.R. 1991/175, art. 2(1)

6 U.K. References in this Schedule to the taking of a sample or to a sample shall be construed respectively as references to the taking of a sample in pursuance of regulations under section [F101 20AA or] 24 of this Act and to a sample so taken.

Textual Amendments

F101 Words inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 2(2)

7 U.K. This Schedule shall have effect in its application to a vehicle of which a person other than the owner is, or is for the time being, entitled to possession as if for references to the owner there were substituted references to the person entitled to possession.

Section 28(1).

SCHEDULE 6 U.K. CONSEQUENTIAL AMENDMENTS

Finance Act 1965 and Finance Act (Northern Ireland) Act 1965 U.K.

1 U.K. In section 92(2) of the M13 Finance Act 1965 and section 14(2) of the M14 Finance Act (Northern Ireland) Act 1966 (grants towards duty on bus fuel) for the words “hydrocarbon oil” there shall be substituted the words “ heavy oil ”.

Modifications etc. (not altering text)

C59 The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Marginal Citations

M13 1965 c. 25.

M14 1966 c. 21(N.I.)

Transport Act 1968 U.K.

2 In section 69 of the M15 Transport Act 1968 (revocation etc. of operators’ licences), in subsection (4)(e), after the words “section 200 of the Customs and Excise Act 1952” there shall be inserted the words “section 11 of the Hydrocarbon Oil (Customs & Excise) Act 1971 or section 13 of the Hydrocarbon Oil Duties Act 1979”.

Modifications etc. (not altering text)

C60 The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Marginal Citations

M15 1969 c. 73.

3, 4, 5. U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F102

Textual Amendments

F102 Sch. 6 paras. 3, 4, 5 and 7 repealed by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50(2), Sch. 11

Excise Duties (Gas as Road Fuel) Order 1972 U.K.

6 U.K. In Article 3 of the M16 Excise Duties (Gas as Road Fuel) Order 1972 for the words “hydrocarbon oil” there shall be substituted the words “ light oil ”.

Modifications etc. (not altering text)

C61 The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Marginal Citations

M16 S.I. 1972/567.

7 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F103

Textual Amendments

F103 Sch. 6 paras. 3, 4, 5 and 7 repealed by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50(2), Sch. 11

Section 28(2)

SCHEDULE 7 U.K. REPEALS

Modifications etc. (not altering text)

C62 The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.