Search Legislation

Hydrocarbon Oil Duties Act 1979

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 1

 Help about opening options

Version Superseded: 01/04/2008

Status:

Point in time view as at 04/09/2007. This version of this provision has been superseded. Help about Status

Changes to legislation:

Hydrocarbon Oil Duties Act 1979, Section 1 is up to date with all changes known to be in force on or before 08 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. Help about Changes to Legislation

1 Hydrocarbon oil.U.K.

(1)[F1Subsections (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.

[F2(3A)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.

[F3(5)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.

[F4(6)Ultra low sulphur diesel” means gas oil—

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

F5(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(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).]]

Textual Amendments

F1Words in s. 1(1) substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(3)(9)

F2S. 1(3A)-(3C) substituted for s. 1(3A)(3B) (1.9.2004) by Finance Act 2004 (c. 12), s. 7(1)(9)

F3S. 1(5)(6) inserted (15.8.1997) by 1997 c. 16, s. 7(1)(b)(10); S.I. 1997/1960, art. 2

F4S. 1(6)(7) substituted for s. 1(6) (1.9.2004) by Finance Act 2004 (c. 12), s. 7(2)(9)

F5S. 1(6)(b) omitted (retrospective to 4.9.2007) by virtue of Finance Act 2008 (c. 9), s. 161(1)(2)

F6S. 1(6)(c) omitted (retrospective to 4.9.2007) by virtue of Finance Act 2008 (c. 9), s. 161(1)(2)

Back to top

Options/Help