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Finance Act 1982
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Changes over time for: Section 4
Version Superseded: 01/11/2008
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- 01/02/1991- Amendment
- 15/01/2007
Point in time - 01/11/2008- Amendment
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4 Aviation gasoline. U.K.
(1)M1 The Hydrocarbon Oil Duties Act 1979 shall have effect subject to the following modifications.
(2)In section 6 (rates of duty on hydrocarbon oils)—
(a)in subsection (1) for the words “subsection (2)” there shall be substituted the words “ subsections (2) and (3) ”; and
(b)at the end of the section there shall be inserted the following subsections—
“(3)In the case of aviation gasoline, the duty of excise charged under subsection (1) above shall be at one half of the rate specified in that subsection in relation to light oil.
(4)In this Act “aviation gasoline” means light oil which—
(a)is specially produced as fuel for aircraft; and
(b)is not normally used in road vehicles: and
(c)is delivered for use solely as fuel for aircraft.”
(3)In section 24 (power to control use of duty-free oil etc.) in subsection (1) after the words “for the purposes of” there shall be inserted the words “ section 6(3) ”.
(4)In subsection (1) of section 27 (interpretation) after the words “In this Act” there shall be inserted the words— “ “aviation gasoline” has the meaning given by section 6(4) above ”.
(5)In Part I of Schedule 3 (regulations under section 21 relating to hydrocarbon oil) after paragraph 10 there shall be inserted the following paragraphs—
“1OAAmending the definition of “aviation gasoline” in subsection (4) of section 6 of this Act.
1OBConferring power to require information relating to the supply or use of aviation gasoline to be given by producers, dealers and users.
1OCRequiring producers and users of and dealers in aviation gasoline to keep and produce records relating to aviation gasoline.”
(6)In Schedule 4 (regulations under section 24) after paragraph 18 there shall be inserted the following paragraphs—
“18AProhibiting the use of aviation gasoline otherwise than as a fuel for aircraft.
18BProhibiting the taking of aviation gasoline into fuel tanks for engines other than aircraft engines.”
(7)Subsections (1) and (2) above shall be deemed to have come into force at 6 o’clock in the evening of 9th March 1982.
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