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Hydrocarbon Oil Duties Act 1979
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Hydrocarbon Oil Duties Act 1979, Section 21 is up to date with all changes known to be in force on or before 27 November 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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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 6AB(6)-(8) substituted for s. 6AB(6) by 2002 c. 23 Sch. 2 para. 7(2)
- s. 12(2ZA) inserted by 2021 c. 26 Sch. 21 para. 5(1)(c) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 5(1)(c) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(a).)
- s. 13(2)(a) words in s. 13(2) renumbered as s. 13(2)(a) by 2021 c. 26 Sch. 21 para. 6(4)(a) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(a) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e).)
- s. 13(2)(b) and words words substituted by 2021 c. 26 Sch. 21 para. 6(4)(b) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(b) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e).)
- s. 14B(1)(ia) omitted by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted) (cond.) by 2021 c. 26 Sch. 21 para. 11(3)(aa)para. 11(5)(b)
21 Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.U.K.
(1)The Commissioners may, with a view to the protection of the revenue, make regulations—
(a)for any of the purposes specified in Part I of Schedule 3 to this Act (which relates to hydrocarbon oil);
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)for any of the purposes specified in Part III of that Schedule (which relates to road fuel gas).
(2)In the case of regulations made for the purposes mentioned in subsection (1)(a) above, different regulations may be made for different classes of hydrocarbon oil; and the power to make such regulations shall include power to make regulations—
(a)regulating the allowance and payment of drawback under or by virtue of section 15 above; and
(b)for making the allowance and payment of drawback by virtue of an order under subsection (2) of that section subject to such conditions as the Commissioners see fit to impose for the protection of the revenue.
[F2(2A)In the case of regulations made for the purposes mentioned in subsection (1)(c) above, different regulations may be made for different classes of road fuel gas.]
(3)[F3Where any person] contravenes or fails to comply with any regulation made under this section [F4his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]
Textual Amendments
F1S. 21(1)(b) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2
F2S. 21(2A) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 6(3)(4)
F3Words in s. 21(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 55(a) (with s. 19(3)); S.I. 1994/2670, art. 3
F4Words in s. 21(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 55(b) (with s. 19(3); S.I. 1994/2679, art. 3
Modifications etc. (not altering text)
C1S. 21(1)(a)(2) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(c)
C2S. 21(2) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(d)
C3S. 21(2) modified by S.I. 2004/2065, reg. 3(2)(f) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(c))
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