http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/paragraph/4/1998-10-01Hydrocarbon Oil Duties Act 1979An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.1980-02-29texttext/xmlenStatute Law Database2024-06-051998-10-01Hydrocarbon Oil Duties Act 1979s. 12(2ZA)Finance Act 2021Sch. 21 para. 5(1)(c)s. 102(2)Hydrocarbon Oil Duties Act 1979s. 13(2)(a)Finance Act 2021Sch. 21 para. 6(4)(a)s. 102(2)Hydrocarbon Oil Duties Act 1979s. 13(2)(b) and wordsFinance Act 2021Sch. 21 para. 6(4)(b)s. 102(2)Hydrocarbon Oil Duties Act 1979s. 14B(1)(ia)Finance Act 2021Sch. 21 para. 11(3)(aa)para. 11(5)(b)s. 102(2)Hydrocarbon Oil Duties Act 1979s. 6AB(6)-(8)Finance Act 2002Sch. 2 para. 7(2)s. 5(8)(c) SCHEDULESSCHEDULE 3 SUBJECTS FOR REGULATIONS UNDER SECTION 21Part I hydrocarbon oil4Prohibiting the refining of hydrocarbon oil elsewhere than in a refinery.