Charging provisions
C16AGF1Excise duty on aqua methanol
1
A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of aqua methanol.
2
In subsection (1) “chargeable use” means use—
a
as fuel for any engine, motor or other machinery, or
b
as an additive or extender in any substance so used.
3
The rate of duty under this section is—
a
in the case of a chargeable use within subsection (2)(a), £0.079 a litre;
b
in the case of a chargeable use within subsection (2)(b), the rate prescribed by order made by the Treasury.
4
In exercising their power under subsection (3)(b), the Treasury shall so far as practicable secure that aqua methanol set aside for use or used as an additive or extender in any substance is charged with duty at the same rate as the substance in which it is an additive or extender.
5
The power of the Treasury to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
6
An order under this section—
a
may make different provision for different cases, and
b
may prescribe the rate of duty under subsection (3)(b) by reference to the rate of duty under this Act in respect of any other substance.