The dutiable commodities

1 Hydrocarbon oil.

1

F4Subsections (2) to (7) below define the various descriptions of oil referred to in this Act.

2

“Hydrocarbon oil” means petroleum oil, coal tar, and oil produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons, but does not include such hydrocarbons or bituminous or asphaltic substances as are—

a

solid or semi-solid at a temperature of 15°C or

b

gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.

3

“Light oil” means hydrocarbon oil—

a

of which not less that 90 per cent. by volume distils at a temperature not exceeding 210°C or

b

which gives off an inflammable vapour at a temperature of less than 23°C when tested in the manner prescribed by the Acts relating to petroleum.

F23A

“Ultra low sulphur petrol” means unleaded petrol—

a

the sulphur content of which does not exceed 0.005 per cent. by weight,

b

the aromatics content of which does not exceed 35 per cent. by volume, and

c

which is not sulphur-free petrol.

3B

“Sulphur-free petrol” means unleaded petrol the sulphur content of which does not exceed 0.001 per cent. by weight (or is nil).

3C

“Unleaded petrol” means petrol that contains not more than 0.013 grams of lead per litre of petrol; and petrol is “leaded petrol”if it is not unleaded petrol.

4

“Heavy oil” means hydrocarbon oil other than light oil.

F15

“Gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240° C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340° C.

F36

“Ultra low sulphur diesel” means gas oil—

a

the sulphur content of which does not exceed 0.005 per cent. by weight,

b

the density of which does not exceed 835 kilograms per cubic metre at a temperature of 15°C,

c

of which not less than 95 per cent. by volume distils at a temperature not exceeding 345°C, and

d

which is not sulphur-free diesel.

7

“Sulphur-free diesel” means gas oil the sulphur content of which does not exceed 0.001 per cent. by weight (or is nil).