(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 [F1for] a road vehicle, of road fuel gas on which the duty charged by this section has not been paid.
[F2(3)The rate of the duty under this section shall be—
(a)in the case of natural road fuel gas, [F3£0.1926] a kilogram, and
(b)in any other case, [F4£0.2482] a kilogram.]
F5(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in s. 8(2) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 6(a), 26(b)
F2S. 8(3) substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 6(2)(4)
F3Sum in s. 8(3)(a) substituted (retrospective to 1.4.2009) by Finance Act 2009 (c. 10), s. 15(5)(a)(10)
F4Sum in s. 8(3)(b) substituted (retrospective to 1.4.2009) by Finance Act 2009 (c. 10), s. 15(5)(b)(10)
F5S. 8(6) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 6(b), 26(b)
F6S. 8(7) repealed (1.5.1995) by 1995 c. 4, ss. 9, 162, Sch. 29 Pt. II