Words in s. 1(1) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 2(2), 26(b)

S. 1(3A) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(2)(a)(12)

S. 1(3B) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(2)(a)(12)

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

Words in s. 1(3C) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(2)(b)(12)

S. 1(3D) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 2, 21

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

S. 1(6) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(2)(c)(12)

S. 1(7) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(2)(c)(12)

S. 1(8) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 2(3), 26(b)

http://www.legislation.gov.uk/ukpga/1979/5/section/1Hydrocarbon 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 Database2024-06-05Expert Participation2024-02-22 The dutiable commodities
1 Hydrocarbon oil.(1)

The following provisions 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.

(3A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3B)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3C)

Unleaded petrol” means petrol that contains not more than 0.013 grams of lead per litre of petrol ... .

(3D)

Aviation gasoline” means light oil which—

(a)

is specially produced as fuel for aircraft,

(b)

at 37.8°C, has a Reid Vapour Pressure of not less than 38kPa and not more than 49kPa, and

(c)

is delivered for use solely as fuel for aircraft.

(4)

Heavy oil” means hydrocarbon oil other than light oil.

(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.

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)

Kerosene” means heavy oil of which more than 50% by volume distils at a temperature of 240ºC or less.

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<p>
Words in s. 1(1) substituted (retrospective to 1.4.2008) by
<ref eId="cu8bim992-00016" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cu8bim992-00017" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/2/2">Sch. 5 paras. 2(2)</ref>
,
<ref eId="cu8bim992-00018" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/26/b">26(b)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d041d887adc0654ba4d0e886796566cf" marker="F2">
<p>
S. 1(3A) omitted (retrospective to 1.4.2008) by virtue of
<ref eId="cu8blxx82-00023" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cu8blxx82-00024" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/2/a">s. 13(2)(a)</ref>
<ref eId="cu8blxx82-00025" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/12">(12)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-99bac70ea84edb9f50fdc462ae09f4eb" marker="F3">
<p>
S. 1(3B) omitted (retrospective to 1.4.2008) by virtue of
<ref eId="cu8blxx82-00053" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cu8blxx82-00054" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/2/a">s. 13(2)(a)</ref>
<ref eId="cu8blxx82-00055" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/12">(12)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-388e322bb1db201c4746d3885ccdeefb" marker="F4">
<p>
S. 1(3A)-(3C) substituted for s. 1(3A)(3B) (1.9.2004) by
<ref eId="cq2cie3t2-00008" href="http://www.legislation.gov.uk/id/ukpga/2004/12">Finance Act 2004 (c. 12)</ref>
,
<ref eId="cq2cie3t2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/1">s. 7(1)</ref>
<ref eId="cq2cie3t2-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/12/section/7/9">(9)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-faaf860e8d492222787e6e61b09ca814" marker="F5">
<p>
Words in s. 1(3C) omitted (retrospective to 1.4.2008) by virtue of
<ref eId="cu8blxx82-00032" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cu8blxx82-00033" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/2/b">s. 13(2)(b)</ref>
<ref eId="cu8blxx82-00034" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/12">(12)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6e3e513711b592de5031485e22fe1b44" marker="F6">
<p>
S. 1(3D) inserted (1.11.2008) by
<ref eId="cufhciqy2-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cufhciqy2-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/2">Sch. 6 paras. 2</ref>
,
<ref eId="cufhciqy2-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/21">21</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11241211" marker="F7">
<p>
S. 1(5)(6) inserted (15.8.1997) by
<ref eId="c00029" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00030" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/1/b/10">s. 7(1)(b)(10)</ref>
;
<ref eId="c00031" href="http://www.legislation.gov.uk/id/uksi/1997/1960">S.I. 1997/1960</ref>
,
<ref eId="c00032" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2">art. 2</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-91e2d2428dc34886640d99b268e72f99" marker="F8">
<p>
S. 1(6) omitted (retrospective to 1.4.2008) by virtue of
<ref eId="cu8blxx82-00039" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cu8blxx82-00040" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/2/c">s. 13(2)(c)</ref>
<ref eId="cu8blxx82-00041" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/12">(12)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3d18fe76501fc51ba1524ca617722b4f" marker="F9">
<p>
S. 1(7) omitted (retrospective to 1.4.2008) by virtue of
<ref eId="cu8blxx82-00046" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cu8blxx82-00047" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/2/c">s. 13(2)(c)</ref>
<ref eId="cu8blxx82-00048" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/12">(12)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d496ee410c190f44c122863575a81690" marker="F10">
<p>
S. 1(8) inserted (retrospective to 1.4.2008) by
<ref eId="cu8bim992-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cu8bim992-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/2/3">Sch. 5 paras. 2(3)</ref>
,
<ref eId="cu8bim992-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/26/b">26(b)</ref>
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<dc:title>Hydrocarbon Oil Duties Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.</dc:description>
<dc:date>1980-02-29</dc:date>
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<heading> The dutiable commodities</heading>
<section eId="section-1" uk:target="true">
<num>1</num>
<heading> Hydrocarbon oil.</heading>
<subsection eId="section-1-1">
<num>(1)</num>
<content>
<p>
<ins class="substitution first last" ukl:ChangeId="key-148caab90753d48011c16423110024b2-1516374906628" ukl:CommentaryRef="key-148caab90753d48011c16423110024b2">
<noteRef uk:name="commentary" href="#key-148caab90753d48011c16423110024b2" class="commentary"/>
The following provisions
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define the various descriptions of oil referred to in this Act.
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<intro>
<p>
<term refersTo="#term-hydrocarbon-oil" eId="term-hydrocarbon-oil">Hydrocarbon oil</term>
” 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—
</p>
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<p>solid or semi-solid at a temperature of 15°C or</p>
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<content>
<p>gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.</p>
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<p>
<term refersTo="#term-light-oil" eId="term-light-oil">Light oil</term>
” means hydrocarbon oil—
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<num>(a)</num>
<content>
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<num>(b)</num>
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<p>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.</p>
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<noteRef href="#key-d041d887adc0654ba4d0e886796566cf" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3A)
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<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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<noteRef href="#key-99bac70ea84edb9f50fdc462ae09f4eb" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3B)
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<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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<ins class="substitution first" ukl:ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" ukl:CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">
<noteRef uk:name="commentary" href="#key-388e322bb1db201c4746d3885ccdeefb" class="commentary"/>
(3C)
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<term refersTo="#term-unleaded-petrol">
<ins class="substitution" ukl:ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" ukl:CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">Unleaded petrol</ins>
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<ins class="substitution" ukl:ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" ukl:CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">” means petrol that contains not more than 0.013 grams of lead per litre of petrol </ins>
<noteRef href="#key-faaf860e8d492222787e6e61b09ca814" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="substitution" ukl:ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" ukl:CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb">...</ins>
<term refersTo="#term-"/>
<ins class="substitution last" ukl:ChangeId="key-388e322bb1db201c4746d3885ccdeefb-1507303117385" ukl:CommentaryRef="key-388e322bb1db201c4746d3885ccdeefb"> .</ins>
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<ins class="first" ukl:ChangeId="key-6e3e513711b592de5031485e22fe1b44-1516807956138" ukl:CommentaryRef="key-6e3e513711b592de5031485e22fe1b44">
<noteRef uk:name="commentary" href="#key-6e3e513711b592de5031485e22fe1b44" class="commentary"/>
(3D)
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<ins ukl:ChangeId="key-6e3e513711b592de5031485e22fe1b44-1516807956138" ukl:CommentaryRef="key-6e3e513711b592de5031485e22fe1b44"></ins>
<term refersTo="#term-aviation-gasoline">
<ins ukl:ChangeId="key-6e3e513711b592de5031485e22fe1b44-1516807956138" ukl:CommentaryRef="key-6e3e513711b592de5031485e22fe1b44">Aviation gasoline</ins>
</term>
<ins ukl:ChangeId="key-6e3e513711b592de5031485e22fe1b44-1516807956138" ukl:CommentaryRef="key-6e3e513711b592de5031485e22fe1b44">” means light oil which—</ins>
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<level class="para1" eId="section-1-3D-a">
<num>
<ins ukl:ChangeId="key-6e3e513711b592de5031485e22fe1b44-1516807956138" ukl:CommentaryRef="key-6e3e513711b592de5031485e22fe1b44">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6e3e513711b592de5031485e22fe1b44-1516807956138" ukl:CommentaryRef="key-6e3e513711b592de5031485e22fe1b44">is specially produced as fuel for aircraft,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-1-3D-b">
<num>
<ins ukl:ChangeId="key-6e3e513711b592de5031485e22fe1b44-1516807956138" ukl:CommentaryRef="key-6e3e513711b592de5031485e22fe1b44">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6e3e513711b592de5031485e22fe1b44-1516807956138" ukl:CommentaryRef="key-6e3e513711b592de5031485e22fe1b44">at 37.8°C, has a Reid Vapour Pressure of not less than 38kPa and not more than 49kPa, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-1-3D-c">
<num>
<ins ukl:ChangeId="key-6e3e513711b592de5031485e22fe1b44-1516807956138" ukl:CommentaryRef="key-6e3e513711b592de5031485e22fe1b44">(c)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-6e3e513711b592de5031485e22fe1b44-1516807956138" ukl:CommentaryRef="key-6e3e513711b592de5031485e22fe1b44">is delivered for use solely as fuel for aircraft.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-1-4">
<num>(4)</num>
<content>
<p>
<term refersTo="#term-heavy-oil" eId="term-heavy-oil">Heavy oil</term>
” means hydrocarbon oil other than light oil.
</p>
</content>
</subsection>
<subsection eId="section-1-5">
<num>
<ins class="first" ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">
<noteRef uk:name="commentary" href="#c11241211" class="commentary"/>
(5)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211"></ins>
<term refersTo="#term-gas-oil" eId="term-gas-oil">
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">Gas oil</ins>
</term>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">” 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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-1-6">
<num>
<noteRef href="#key-91e2d2428dc34886640d99b268e72f99" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">(6)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p160" ukl:CommentaryRef="c11241211">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . </ins>
</p>
</content>
</subsection>
<subsection eId="section-1-7">
<num>
<noteRef href="#key-3d18fe76501fc51ba1524ca617722b4f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(7)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-1-8">
<num>
<ins class="first" ukl:ChangeId="key-d496ee410c190f44c122863575a81690-1516374948381" ukl:CommentaryRef="key-d496ee410c190f44c122863575a81690">
<noteRef uk:name="commentary" href="#key-d496ee410c190f44c122863575a81690" class="commentary"/>
(8)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-d496ee410c190f44c122863575a81690-1516374948381" ukl:CommentaryRef="key-d496ee410c190f44c122863575a81690"></ins>
<term refersTo="#term-kerosene">
<ins ukl:ChangeId="key-d496ee410c190f44c122863575a81690-1516374948381" ukl:CommentaryRef="key-d496ee410c190f44c122863575a81690">Kerosene</ins>
</term>
<ins class="last" ukl:ChangeId="key-d496ee410c190f44c122863575a81690-1516374948381" ukl:CommentaryRef="key-d496ee410c190f44c122863575a81690">” means heavy oil of which more than 50% by volume distils at a temperature of 240ºC or less.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
</body>
</act>
</akomaNtoso>