8 Excise duty on road fuel gas.U.K.
(1)A duty of excise shall be charged on road fuel gas which is sent out from the premises of a person producing or dealing in road fuel gas and on which the duty charged by this section has not been paid.
(2)The like duty of excise shall be charged on the setting aside for use, or on the use, by any person, as fuel in a road vehicle, of road fuel gas on which the duty charged by this section has not been paid.
(3)The rate of the duty under this section shall be prescri bed by order made by the Treasury, and in exercising their power under this subsection the Treasury shall select the rate (whether for all road fuel gas or for a particular kind of road fuel gas) which in their opinion is for the time being the nearest convenient and suitable rate corresponding with the rate of excise duty on light oil.
In comparing the excise duty chargeable under this section with that on light oil account shall be taken of relative average calorific values and of other relevant factors.
(4)An order made under subsection (3) above—
(a)may express the rate of duty by reference to any method of measuring the road fuel gas;
(b)may prescribe different rates for different kinds of road fuel gas; and
(c)may prescribe a rate which depends in whole or in part on the rate for the time being of excise duty charged on light oil.
(5)The power to make orders under subsection (3) above shall be exercisable by statutory instrument, and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of the House of Commons.
(6)For the purposes of this Act, so far as it relates to the excise duty chargeable under this section, road fuel gas shall be deemed to be used as fuel in 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.
(7)Subsection (2) above shall not apply to road fuel gas delivered to, or in the stock of, the person otherwise chargeable if it was delivered to, or stocked by, him before 3rd July 1972.
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)