Hydrocarbon Oil Duties Act 1979

Section 17(7).

SCHEDULE 2 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.