Version Superseded: 01/12/1995
Point in time view as at 01/07/1995. This version of this provision has been superseded.
Hydrocarbon Oil Duties Act 1979, Section 7 is up to date with all changes known to be in force on or before 03 March 2025. 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.
A duty of excise at the same rate as the duty of excise on light oil shall be charged—
(a)on any petrol substitute which is sent out from the premises of a person producing or dealing in petrol substitutes and which was not acquired by him duty paid under this paragraph; and
(b)on spirits used for making power methylated spirits (payable by the methylator immediately after the spirits have been so used).
Modifications etc. (not altering text)
C1Ss. 7, 8(3)(4)(c) the words “light oil” now stand in the text (with saving) by virtue of Finance Act 1980 (c. 48, SIF 40:1), s. 3(4) and Finance Act 1981 (c. 35, SIF 40:1), s. 4(2)(3)
C2S. 7 excluded (27.7.1993) by 1993 c. 34, s. 10(6)
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