- Latest available (Revised)
- Point in Time (01/10/2016)
- Original (As enacted)
Point in time view as at 01/10/2016.
There are currently no known outstanding effects for the Finance Act 1993, Section 10.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)The Hydrocarbon Oil Duties Act 1979 (“the 1979 Act”) shall have effect in relation to such cases as may be specified in an order made by the Treasury as if references in that Act to hydrocarbon oil or to road fuel gas included references to any [F2energy product] which is designated by that order as a substance which is to be treated for the purposes of that Act as the equivalent of hydrocarbon oil or, as the case may be, of road fuel gas.
(2)The Treasury may by order provide, in relation to any substance which by virtue of this section is to be treated for the purposes of the 1979 Act as the equivalent of hydrocarbon oil [F3or road fuel gas], for that substance to be treated for the purposes of such of the provisions of that Act as may be specified in the order [F4as if it fell within such class or description of substance] [F5as may be so specified].
(3)In exercising their powers under this section, the Treasury shall so far as practicable secure that [F6an energy product] which is intended for, or capable of being put to, a particular use is treated for the purposes of the 1979 Act as if it were [F7the substance] to which, when put to that use, it is most closely equivalent.
[F8(4)In this section “energy product” means a substance which—
(a)is an energy product for the purposes of Council Directive 2003/ 96/EC restructuring the Community framework for the taxation of energy products and electricity, and
(b)is not (apart from as a result of this section) hydrocarbon oil or road fuel gas within the meaning of the 1979 Act.]
(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; and any such order may make different provision for different cases and different substances.
[F9(6)Where a duty of excise is charged on a substance under a provision of the 1979 Act by virtue of an order under this section, no duty shall be charged on the substance under any other provision of that Act.]
Textual Amendments
F1S. 10 heading substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(7)
F2Words in s. 10(1) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(2)
F3Words in s. 10(2) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(3)(a)
F4Words in s. 10(2) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(3)(b)
F5Words in s. 10(2) substituted (24.7.2002) by 2002 c. 23, s. 7(2)(a)
F6Words in s. 10(3) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(4)(a)
F7Words in s. 10(3) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(4)(b)
F8S. 10(4) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(5)
F9S. 10(6) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(6)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: