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Hydrocarbon Oil Duties Act 1979
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Hydrocarbon Oil Duties Act 1979, Part III is up to date with all changes known to be in force on or before 28 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Part IIIU.K. road fuel gas
17U.K.Prohibiting the production of gas, and dealing in gas on which the excise duty has not been paid, except by persons holding a licence.
18U.K.[F1Specifying the circumstances in which any such licence may be surrendered or revoked].
Textual Amendments
F1Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 4
19U.K.Regulating the production, dealing in, storage and warehousing of gas and the removal of gas to and from premises used therefor.
20U.K.Requiring containers for gas to be marked in the manner prescribed by the regulations.
21U.K.Conferring power to require information relating to the supply or use of gas and containers for gas to be given by producers of and dealers in gas, and by the person owning or possessing or for the time being in charge of any road vehicle which is constructed or adapted to use gas as fuel.
22U.K.Requiring a person owning or possessing a road vehicle which is constructed or adapted to use gas as fuel to keep such accounts and records in such manner as may be prescribed by the regulations, and to preserve such books and documents relating to the supply of gas to or by him, or the use of gas by him, for such period as may be so prescribed.
23U.K.Requiring the production of books or documents relating to the supply or use of gas or the use of any road vehicle.
24U.K.Authorising the entry and inspection of premises (other than private dwelling-houses) and the examination of road vehicles, and authorising, or requiring the giving of facilities for, the inspection of gas found on any premises entered or on or in any road vehicle.
25U.K.Generally for securing and collecting the excise duty.
In this Part of this Schedule “the excise duty” means the excise duty chargeable under section 8 of this Act on gas, and “gas” means road fuel gas.
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