In this Act—

• F1“aviation gasoline” has the meaning given by F35section 1(3D);

• F2“bioblend” has the meaning given by section 6AB(2) above;

• F3“biodiesel” has the meaning given by section 2AA above;

• F23“bioethanol” has the meaning given by section 2AB above;

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

• F4“controlled oil” means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA F26or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B;

• F27“excepted vehicle” means a vehicle that is an excepted vehicle within the meaning of Schedule 1;

• F5“gas oil” has the meaning given by section 1(5) above;

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

• F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

• F28“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 M1Customs and Excise Management Act 1979;

• F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

  1. a

     if the offence was committed in England F8or Wales, the prescribed sum within the meaning of F9section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act);

  2. b

     if the offence was committed in Scotland, the prescribed sum within the meaning of F10subsection (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);

  3. c

     F11if 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 , F3613ZA,F1213AA,F32... F1314F29, 14A, 14B or 20AB above, and “rebated” has a corresponding meaning;

• F14“refinery” means any premises which—

  1. a

     are approved by the Commissioners for the treatment of hydrocarbon oil; or

  2. 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; F15...

• “road vehicle” means a vehicle constructed or adapted for use on roads, but does not include any F30excepted vehicle;

• F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F16“unleaded petrol” F34has the meaning given by F22section 1(3C) above.

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.

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

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.

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

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.

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

  • F18“pipe-line”

  • “port”

  • F19“registered excise dealer and shipper”

  • F20“representative”

  • F21“revenue trader”

  • “ship”

  • “shipment”

  • “stores”

  • “warehouse”

• Alcoholic Liquor Duties Act 1979

  • F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “spirits”.

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

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

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.

The repeal by subsection (2) above of the M2Hydrocarbon Oil (Customs & Excise) Act 1971 shall not affect the operation of the saving in paragraph 2 in Part I of Schedule 14 to the M3Finance (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.

The M4Amendment of Units of Measurement (Hydrocarbon Oil, etc)Order 1977 is hereby revoked.

Nothing in this section shall be taken as prejudicing the operation of sections 15 to 17 of the M5Interpretation Act 1978 (which relate to the effect of repeals).

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.

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