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Hydrocarbon Oil Duties Act 1979
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12Rebate not allowed on fuel for road vehicles
(1)If, on the delivery of heavy oil for home use, it is intended to use the oil as fuel for a road vehicle, a declaration shall be made to that effect in the entry for home use and thereupon no rebate shall be allowed in respect of that oil.
(2)No heavy oil on whose delivery for home use rebate has been allowed shall—
(a)be used as fuel for a road vehicle ; or
(b)be taken into a road vehicle as fuel,
unless an amount equal to the amount for the time being allowable in respect of rebate on like oil has been paid to the Commissioners in accordance with regulations made under section 24(1) below for the purposes of this section.
(3)For the purposes of this section and section 13 below—
(a)heavy oil shall be deemed to be used as fuel for a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine; and
(b)heavy oil shall be deemed to be taken into a road vehicle as fuel if, but only if, it is taken into it as part of that supply.
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