Hydrocarbon Oil Duties Act 1979

1. Introductory Text

2. The dutiable commodities

   1. 1. Hydrocarbon oil.

   2. 2. Provisions supplementing s. 1.

   3. 2AA. Biodiesel

   4. 2AB. Bioethanol

   5. 2A. Power to amend definitions.

   6. 3. Hydrocarbon oil as ingredient of imported goods.

   7. 4. The dutiable commodities

   8. 5. Road fuel gas.

3. Charging provisions

   1. 6. Excise duty on hydrocarbon oil.

   2. 6AA. Excise duty on biodiesel

   3. 6AB. Excise duty on blends of biodiesel and heavy oils

   4. 6AC. Application to biodiesel and bioblend of provisions relating to hydrocarbon oil

   5. 6AD. Excise duty on bioethanol

   6. 6AE. Excise duty on blends of bioethanol and hydrocarbon oil

   7. 6AF. Application to bioethanol and bioethanol blend of provisions relating to hydrocarbon oil

   8. 6A. Fuel substitutes.

   9. 7. Charging provisions

   10. 8. Excise duty on road fuel gas.

4. Delivery of oil without payment of duty

   1. 9. Oil delivered for home use for certain industrial purposes.

   2. 10. Restrictions on the use of duty-free oil.

5. Rebate of duty

   1. 11. Rebate on heavy oil.

   2. 12. Rebate not allowed on fuel for road vehicles.

   3. 13. Penalties for contravention of section 12.

   4. 13ZA. Rebate on certain heavy oil used for heating etc

   5. 13ZB. Restrictions on supply of certain heavy oil for heating etc

   6. 13A. Rebate on unleaded petrol

   7. 13AA. Restrictions on use of rebated kerosene.

   8. 13AB. Penalties for contravention of section 13AA.

   9. 13AC. Use of rebated kerosene for private pleasure-flying

   10. 13AD. Penalties for contravention of section 13AC

   11. 14. Rebate on light oil for use as furnace fuel.

   12. 14A. Rebate on biodiesel used other than as fuel for road vehicles etc

   13. 14B. Rebate on bioblend used other than as fuel for road vehicles

   14. 14C. Restrictions on use of rebated biodiesel and bioblend

   15. 14D. Penalties for misuse of rebated biodiesel or bioblend

   16. 14E. Rebated heavy oil and bioblend: private pleasure craft

   17. 14F. Penalties for contravention of section 14E

6. Drawback

   1. 15. Drawback of duty on exportation etc. of certain goods.

   2. 16. Drawback

7. Miscellaneous reliefs

   1. 17. Heavy oil used by horticultural producers.

   2. 17A. Biodiesel used otherwise than as road fuel

   3. 18. Miscellaneous reliefs

   4. 19. Fuel used in fishing boats, etc.

   5. 19A. Fuel for producing energy for refineries etc.

   6. 20. Contaminated or accidentally mixed oil.

8. Mixing: adjustment of duty

   1. 20A. Mixing: adjustment of duty.

   2. 20AAA. Mixing of rebated oil.

   3. 20AAB. Mixing of rebated oil: supplementary.

   4. 20AA. Power to allow reliefs.

   5. 20AB. Power to allow reliefs for fuel testing etc

9. Administration and enforcement

   1. 20AC. Determination by Commissioners of composition of substance

   2. 21. Regulations with respect to hydrocarbon oil, petrol substitutes and road fuel gas.

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

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

   5. 23A. Regulation of traders in controlled oil

   6. 23B. Power to provide for exceptions to section 23A

   7. 23C. Warehousing

   8. 24. Control of use of duty-free and rebated oil.

   9. 24AA. Registered excise dealers and shippers regulations: special provision for traders in controlled oil

   10. 24A. Penalties for misuse of marked oil.

10. Supplementary

    1. 25. Regulations.

    2. 26. Directions.

    3. 27. Interpretation.

    4. 28. Consequential amendments, repeals, savings and transitional provisions.

    5. 29. Citation and commencement.

11. SCHEDULES

    1. SCHEDULE 1

       EXCEPTED VEHICLES

       1. Unlicensed vehicles not used on public roads

          1. 1. (1) A vehicle is an excepted vehicle while—

       2. Tractors

          1. 2. (1) A vehicle is an excepted vehicle if it is—...

       3. Light agricultural vehicles

          1. 3. (1) A vehicle is an excepted vehicle if it is...

       4. Agricultural material handlers

          1. 3A. (1) An agricultural material handler is an excepted vehicle.

       5. Agricultural engines

          1. 4. (1) An agricultural engine is an excepted vehicle.

       6. Agricultural processing vehicles

          1. 4A. (1) An agricultural processing vehicle is an excepted vehicle.

       7. Vehicles used between different parts of land

          1. 5. (1) A vehicle is an excepted vehicle if—

       8. Mowing machines

          1. 6. A mowing machine is an excepted vehicle.

       9. Snow clearing vehicles

          1. 7. A vehicle is an excepted vehicle when it is—

       10. Gritters

           1. 8. A vehicle is an excepted vehicle if it is constructed...

       11. Mobile cranes

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

       12. Mobile pumping vehicles

           1. 9A. (1) A mobile pumping vehicle is an excepted vehicle.

       13. Digging machines

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

       14. Works trucks

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

       15. Road construction vehicles

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

       16. Road rollers

           1. 13. A road roller is an excepted vehicle.

       17. Road surfacing vehicles

           1. 13A. (1) A road surfacing vehicle is an excepted vehicle.

       18. Tar Sprayers

           1. 13B. (1) A tar sprayer is an excepted vehicle.

       19. Interpretation

           1. 14. In this Schedule “ public road ” means a road...

    2. SCHEDULE 2

       MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17

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

    3. SCHEDULE 2A

       Mixing of rebated oil

       1. Part I Light oil

          1. Converting unleaded petrol into leaded petrol

             1. 1. Mixing of rebated oil

          2. Converting unleaded petrol into higher octane unleaded petrol

             1. 2. Mixing of rebated oil

          3. Mixing different kinds of unleaded petrol

             1. 2A. Mixing of rebated oil

          4. Power to create exceptions

             1. 3. Mixing of rebated oil

       2. Part II Heavy oil

          1. Mixing partially rebated heavy oil with unrebated heavy oil

             1. 4. Mixing of rebated oil

          2. Mixing fully rebated heavy oil with unrebated heavy oil

             1. 5. Mixing of rebated oil

          3. Mixing fully rebated heavy oil with partially rebated heavy oil

             1. 6. Mixing of rebated oil

          4. Mixing different types of partially rebated gas oil

             1. 6A. Mixing of rebated oil

          5. Complex mixtures of heavy oils

             1. 7. Mixing of rebated oil

       3. Part IIA Unrebated heavy oil

          1. 7A. Mixing of rebated oil

       4. Mixing of rebated oil

          1. Part 2B Biodiesel

          2. 7B. Mixing biodiesel with rebated heavy oil

       5. Part III Rates of duty, etc.

          1. Rate for mixtures of light oil

             1. 8. Mixing of rebated oil

          2. Rate for mixtures of heavy oil

             1. 9. Mixing of rebated oil

          3. Credit for duty paid on ingredients of mixture

             1. 10. Mixing of rebated oil

          4. Interpretation

             1. 11. Mixing of rebated oil

    4. SCHEDULE 3

       SUBJECTS FOR REGULATIONS UNDER SECTION 21

       1. Part I hydrocarbon oil

          1. 1. Prohibiting the production of hydrocarbon oil or any description of...

          2. 2. Specifying the circumstances in which any such licence may be...

          3. 3. Regulating the production, storage and warehousing of hydrocarbon oil or...

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

          5. 5. Prohibiting the incorporation of gas in hydrocarbon oil elsewhere than...

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

          7. 7. Regulating or prohibiting the removal to a refinery of hydrocarbon...

          8. 8. Regulating the removal of imported hydrocarbon oil to a refinery...

          9. 9. Making provision for securing payment of the excise duty on...

          10. 10. Relieving from the excise duty chargeable on hydrocarbon oil produced...

          11. 10A. . . . . . . . . . ....

          12. 10B. Conferring power to require information relating to the supply or...

          13. 10C. Requiring producers and users of and dealers in aviation gasoline...

          14. 11. Generally for securing and collecting the excise duty chargeable on...

       2. Part II

          1. 12. Prohibiting the production of petrol substitutes, and dealing in petrol...

          2. 13. Specifying the circumstances in which any such licence may be...

          3. 14. Regulating the production, dealing in, storage and warehousing of petrol...

          4. 15. Relieving from the excise duty petrol substitutes intended for exportation...

          5. 16. Generally for securing and collecting the excise duty. In this...

       3. Part III road fuel gas

          1. 17. Prohibiting the production of gas, and dealing in gas on...

          2. 18. Specifying the circumstances in which any such licence may be...

          3. 19. Regulating the production, dealing in, storage and warehousing of gas...

          4. 20. Requiring containers for gas to be marked in the manner...

          5. 21. Conferring power to require information relating to the supply or...

          6. 22. Requiring a person owning or possessing a road vehicle which...

          7. 23. Requiring the production of books or documents relating to the...

          8. 24. Authorising the entry and inspection of premises (other than private...

          9. 25. Generally for securing and collecting the excise duty. In this...

    5. SCHEDULE 4

       SUBJECTS FOR REGULATIONS UNDER SECTION 24

       1. As to grant of relief . . .

          1. 1. Regulating the approval of persons for purposes of section 9(1)...

          2. 2. Enabling permission under section 9(1) of this Act to be...

          3. 3. Requiring claims or applications for repayment under section 9(4), 17,...

       2. As to mixing of oil

          1. 4. Imposing restrictions on the mixing with other oil of any...

       3. As to marking of oil

          1. 5. Requiring as a condition of allowing rebate on, or delivery...

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

          3. 7. Providing that the presence of a marker shall be disregarded...

          4. 8. Prohibiting the addition to any oil of any prescribed marker...

          5. 9. Prohibiting the removal from any oil of any prescribed marker...

          6. 10. Prohibiting the addition to oil of any substance, not being...

          7. 11. Regulating the storage or movement of prescribed markers.

          8. 12. Requiring any person who adds a prescribed marker to any...

          9. 13. Requiring, in such circumstances or subject to such exceptions as...

          10. 14. Requiring any person who supplies oil in which a prescribed...

          11. 15. Prohibiting the sale of any oil the colour of which...

          12. 16. Prohibiting the importation of oil in which any prescribed marker,...

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

          1. 17. Regulating the storage or movement of oil.

          2. 18. Restricting the supplying of oil in respect of which rebate...

          3. 18A. Prohibiting the use of aviation gasoline otherwise than as a...

          4. 18B. Prohibiting the taking of aviation gasoline into fuel tanks for...

          5. 19. Requiring a person owning or possessing a road vehicle which...

          6. 20. Requiring the production of books or documents relating to the...

          7. 21. Authorising the entry and inspection of premises (other than private...

       5. Interpretation

          1. 22. In this Schedule— “oil” means hydrocarbon oil; “prescribed” means prescribed...

    6. SCHEDULE 5

       SAMPLING

       1. 1. The person taking a sample— (a) if he takes it...

       2. 2. (1) The result of an analysis of a sample shall...

       3. 3. (1) Subject to sub-paragraph (2) below, in any such proceedings...

       4. 4. (1) Any notice required or authorised to be given under...

       5. 5. In this Schedule “authorised analyst” means— (a) the Government Chemist...

       6. 6. References in this Schedule to the taking of a sample...

       7. 7. This Schedule shall have effect in its application to a...

    7. SCHEDULE 6

       CONSEQUENTIAL AMENDMENTS

       1. Finance Act 1965 and Finance Act (Northern Ireland) Act 1965

          1. 1. In section 92(2) of the Finance Act 1965 and section...

       2. Transport Act 1968

          1. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 3, 4, 5. . . . . . . . . . ....

       3. Excise Duties (Gas as Road Fuel) Order 1972

          1. 6. In Article 3 of the Excise Duties (Gas as Road...

          2. 7. . . . . . . . . . ....

    8. SCHEDULE 7

       REPEALS