Hydrocarbon Oil Duties Act 1979

27 Interpretation. U.K.

(1) In this Act—

• [F1 “aviation gasoline” has the meaning given by section 6(4) above]

• [F2 “gas oil” has the meaning given by section 1(5) above;]

• “heavy oil” has the meaning given by section 1(4) above;

• F3 . . .

• “hydrocarbon oil” has the meaning given by section 1(2) above;

• “light oil” has the meaning given by section 1(3) above;

• “the Management Act” means the M1 Customs and Excise Management Act 1979;

• F4 . . .

• F4 . . .

• “the prescribed sum”, in relation to the penalty provided for an offence, means—

(a) if the offence was committed in England [F5 or Wales], the prescribed sum within the meaning of [F6 section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)];

(b) if the offence was committed in Scotland, the prescribed sum within the meaning of [F7 subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)];

[F8 (c) if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);]

• “rebate” means rebate of duty under section 11 [F9 13A] or14 above, and “rebated” has a corresponding meaning;

• [F10 “refinery” means any premises which—

(a) are approved by the Commissioners for the treatment of hydrocarbon oil; or

(b) are approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil;

and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph;]

• “road fuel gas” has the meaning given by section 5 above; F11 . . .

• “road vehicle” means a vehicle constructed or adapted for use on roads, but does not include any vehicle [F12 which is an excepted vehicle within the meaning given by Schedule 1 to this Act.].

• [F13 “ultra low sulphur diesel” has the meaning given by section 1(6) above.]

• [F14 “ultra low sulphur petrol” has the meaning given by section 1(3A) above;]

• [F14 “unleaded petrol” and “leaded petrol” have the meaning given by section 1(3B) above.]

[F15 (1A) If in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of ’’refinery’’ in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil.]

(2) This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

(3) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Management Act

• “the Commissioners”

• “container”

• “the Customs and Excise Acts 1979”

• “excise warehouse”

• “goods”

• “hovercraft”

• “occupier”

• “officer” and “proper” in relation to an officer

• [F16 “pipe-line”]

• “port”

• [F17 “representative”]

• “ship”

• “shipment”

• “stores”

• “warehouse”

  Alcoholic Liquor Duties Act 1979

• F18 . . .

• “spirits”.

Textual Amendments

F1 Words inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(4)

F2 S. 27(1): definition of “gas oil” inserted (15.8.1997) by 1997 c. 16, s. 7(8)(a); S.I. 1997/1960, art. 2

F3 Definition of “higher octane unleaded petrol”in s. 27(1) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

F4 S. 27(1): definitions of

“petrol substitute”

and

“power methylated spirits”

repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

F5 Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(a)

F6 Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 181

F7 S. 27(1): words in definition of

“the prescribed sum”

substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 21

F8 In the definition of “the prescribed sum” paragraph (c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(b)

F9 Word inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 1(3)(4)

F10 Definition substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(3)

F11 Word in s. 27(1) repealed (15.8.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2

F12 S. 27(1): words in the definition of

“road vehicle”

substituted (1.7.1995) by 1995 c. 4, s. 8(1)(3)

F13 S. 27(1): definition of

“ultra low sulphur diesel”

inserted (15.8.1997) by 1997 c. 16, s. 7(8)(b); S.I. 1997/1960, art. 2

F14 Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol” in s. 27(1) inserted (1.10.2000) by 2000 c. 17, s. 5(5); S.I. 2000/2674, art. 2

F15 S. 27(1A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(4)

F16 Word inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7 , Sch. 4 para.3

F17 Words in s. 27(3) Table inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(7); S.I. 1997/1305, art. 2

F18 Words in s. 27(3) repealed (1.5.1995) by 1995 c. 4, s. 162, Sch. 29 Pt. I

Marginal Citations

M1 1979 c. 2.

27 Interpretation. U.K.

(1) In this Act—

• [F19 “aviation gasoline” has the meaning given by section 6(4) above]

• [F20 “gas oil” has the meaning given by section 1(5) above;]

• “heavy oil” has the meaning given by section 1(4) above;

• [F21 “higher octane unleaded petrol” has the meaning given by section 1(3C) above;]

• “hydrocarbon oil” has the meaning given by section 1(2) above;

• “light oil” has the meaning given by section 1(3) above;

• “the Management Act” means the M2 Customs and Excise Management Act 1979;

• F22 . . .

• F22 . . .

• “the prescribed sum”, in relation to the penalty provided for an offence, means—

(a) if the offence was committed in England [F23 or Wales], the prescribed sum within the meaning of [F24 section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)];

(b) if the offence was committed in Scotland, the prescribed sum within the meaning of [F25 subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)];

[F26 (c) if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);]

• “rebate” means rebate of duty under section 11 [F27 13A] or 14 above, and “rebated” has a corresponding meaning;

• [F28 “refinery” means any premises which—

(a) are approved by the Commissioners for the treatment of hydrocarbon oil; or

(b) are approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil;

and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph;]

• “road fuel gas” has the meaning given by section 5 above; F29 . . .

• “road vehicle” means a vehicle constructed or adapted for use on roads, but does not include any vehicle [F30 which is an excepted vehicle within the meaning given by Schedule 1 to this Act.].

• [F31 “ultra low sulphur diesel” has the meaning given by section 1(6) above.]

• [F21 “ultra low sulphur petrol” has the meaning given by section 1(3A) above;]

• [F21 “unleaded petrol” and “leaded petrol” have the meaning given by section 1(3B) above.]

[F32 (1A) If in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of ’’refinery’’ in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil.]

(2) This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

(3) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Management Act

• “the Commissioners”

• “container”

• “the Customs and Excise Acts 1979”

• “excise warehouse”

• “goods”

• “hovercraft”

• “occupier”

• “officer” and “proper” in relation to an officer

• [F33 “pipe-line”]

• “port”

• [F34 “representative”]

• “ship”

• “shipment”

• “stores”

• “warehouse”

  Alcoholic Liquor Duties Act 1979

• F35 . . .

• “spirits”.

Textual Amendments

F19 Words inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(4)

F20 S. 27(1): definition of “gas oil” inserted (15.8.1997) by 1997 c. 16, s. 7(8)(a); S.I. 1997/1960, art. 2

F21 Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol”, and “higher octane unleaded petrol” in s. 27(1) inserted (1.10.2000) by 2000 c. 17, s. 5(5); S.I. 2000/2674, art. 2

F22 S. 27(1): definitions of

“petrol substitute”

and

“power methylated spirits”

repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

F23 Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(a)

F24 Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 181

F25 S. 27(1): words in definition of

“the prescribed sum”

substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 21

F26 In the definition of “the prescribed sum” paragraph (c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(b)

F27 Word inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 1(3)(4)

F28 Definition substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(3)

F29 Word in s. 27(1) repealed (15.8.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2

F30 S. 27(1): words in the definition of

“road vehicle”

substituted (1.7.1995) by 1995 c. 4, s. 8(1)(3)

F31 S. 27(1): definition of

“ultra low sulphur diesel”

inserted (15.8.1997) by 1997 c. 16, s. 7(8)(b); S.I. 1997/1960, art. 2

F32 S. 27(1A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(4)

F33 Word inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7 , Sch. 4 para.3

F34 Words in s. 27(3) Table inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(7); S.I. 1997/1305, art. 2

F35 Words in s. 27(3) repealed (1.5.1995) by 1995 c. 4, s. 162, Sch. 29 Pt. I

Marginal Citations

M2 1979 c. 2.