Hydrocarbon Oil Duties Act 1979

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—

• [F1 “aviation gasoline” has the meaning given by [F2 section 1(3D)];]

• [F3 “bioblend” has the meaning given by section 6AB(2) above;]

• [F4 “biodiesel” has the meaning given by section 2AA above;]

• [F5 “bioethanol” has the meaning given by section 2AB above;

• “bioethanol blend” has the meaning given by section 6AE(2) above;]

• [F6 “controlled oil” means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA [F7 or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B];]

• [F8 “excepted vehicle” means a vehicle that is an excepted vehicle within the meaning of Schedule 1;]

• [F9 “gas oil” has the meaning given by section 1(5) above;]

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

• F10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

• [F11 “kerosene” has the meaning given by section 1(8);]

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

• “the Management Act” means the M1 Customs and Excise Management Act 1979;

• F12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

  (a)

  if the offence was committed in England [F13 or Wales], the prescribed sum within the meaning of [F14 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 [F15 subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)];

  (c)

  [F16 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 , [F17 13ZA,] [F18 13AA,] F19 ... [F20 14[F21 , 14A, 14B] or 20AB] above, and “rebated” has a corresponding meaning;

• [F22 “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; F23 ...

• “road vehicle” means a vehicle constructed or adapted for use on roads, but does not include any [F24 excepted vehicle;]

• F25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• [F26 “unleaded petrol” [F27 has] the meaning given by [F28 section 1(3C) above.]]

[F29 (1ZA) For the purposes of this Act, a substance is used as fuel for a vehicle if (and only if) it is used as fuel for—

(a) the engine provided for propelling the vehicle, or

(b) an engine which draws fuel from the same supply as that engine.

(1ZB) For those purposes, a substance is taken into a vehicle as fuel, or as an additive or extender in any fuel, if (and only if) it is taken into the vehicle as part of the supply from which the engine provided for propelling the vehicle draws fuel.

(1ZC) For those purposes, the following persons are liable for a substance being taken into a vehicle or into the fuel supply of an engine—

(a) the person who has charge of the vehicle or engine at the time the substance is taken in, and

(b) the owner of the vehicle or engine at that time (or, if another person is entitled to possession of it at that time, that other person).

(1ZD) Subsection (1ZC) applies in relation to appliances and storage tanks as it applies in relation to vehicles.]

[F30 (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.]

[F31 (1B) The Treasury may by order made by statutory instrument amend Schedule 1 to this Act so as to—

(a) add a class of excepted vehicle,

(b) remove a class of excepted vehicle, or

(c) redefine a class of excepted vehicle.

(1C) Section 2A(2) and (3) above shall apply to an order under subsection (1B).]

(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

  • [F32 “pipe-line”]

  • “port”

  • [F33 “registered excise dealer and shipper”]

  • [F34 “representative”]

  • [F35 “revenue trader”]

  • “ship”

  • “shipment”

  • “stores”

  • “warehouse”

• Alcoholic Liquor Duties Act 1979

  • F36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “spirits”.

Textual Amendments

F1 Words inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(4)

F2 Words in s. 27(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 6, 21

F3 S. 27(1): Definition of “bioblend” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6

F4 S. 27(1): Definition of “biodiesel” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6

F5 Words in s. 27(1) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(9)(10)

F6 S. 27(1): Definition of “controlled oil” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(2)

F7 Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(a), 26(b)

F8 Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(b), 26(b)

F9 S. 27(1): definition of “gas oil” inserted (15.8.1997) by 1997 c. 16, s. 7(8)(a); S.I. 1997/1960, art. 2

F10 Definition of “higher octane unleaded petrol” in s. 27(1) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

F11 Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(c), 26(b)

F12 S. 27(1): definitions of “petrol substitute” and “power methylated spirits” repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

F13 Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(a)

F14 Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 181

F15 Words in s. 27(1) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 21

F16 In the definition of “the prescribed sum” paragraph (c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(b)

F17 Word in s. 27(1) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 32, 37

F18 Words in s. 27(1) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 9

F19 Word in s. 27(1) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(9)(a)(12)

F20 S. 27(1): words in defintion of “rebate” substituted (11.5.2001) by 2001 c. 9, s. 3(3)

F21 Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(d), 26(b)

F22 Definition substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(3)

F23 Word in s. 27(1) repealed (15.8.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2

F24 Words in s. 27(1) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(e), 26(b)

F25 Words in s. 27(1) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(9)(b)(12)

F26 Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol” in s. 27(1) inserted (1.10.2000) by 2000 c. 17, s. 5(5); S.I. 2000/2674, art. 2

F27 Word in s. 27(1) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), s. 13(9)(c)(12)

F28 Words in s. 27 substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(8)(b)(9)

F29 S. 27(1ZA)-(1ZD) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(3), 26(b)

F30 S. 27(1A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(4)

F31 S. 27(1B)(1C) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 8

F32 Word inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7 , Sch. 4 para.3

F33 S. 27(3) Table: Words “registered excise dealer and shipper” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)

F34 Words in s. 27(3) Table inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(7); S.I. 1997/1305, art. 2

F35 S. 27(3) Table: Words “revenue trader” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)

F36 Words in s. 27(3) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

Marginal Citations

M1 1979 c. 2.

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 M2 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 M3 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 M4 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 M5 Interpretation Act 1978 (which relate to the effect of repeals).

Modifications etc. (not altering text)

C1 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

M2 1971 c. 12.

M3 1975 c. 45.

M4 S.I. 1977/1866

M5 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.