Part I Excise Duties
Hydrocarbon oil duties
7 Ultra low sulphur diesel.
1
In section 1 of the Hydrocarbon Oil Duties Act 1979 (definitions of oil)—
a
in subsection (1), for “(2) to (4)” there shall be substituted “
(2) to (6)
”
; and
b
after subsection (4) there shall be inserted the following subsections—
5
“Gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240° C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340° C.
6
“Ultra low sulphur diesel” means gas oil the sulphur content of which does not exceed 0.005 per cent. by weight or is nil.
2
In section 6 of that Act (excise duty on hydrocarbon oil), in subsection (1) (as amended by section 6 above), for the words from “the rate of £0.4168” to the end of the subsection there shall be substituted “
the rates specified in subsection (1A) below.
”
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
In subsection (3) of that section, for “that subsection” there shall be substituted “
subsection (1A) above
”
.
5
In section 11(1) of that Act (rebate on heavy oil)—
a
in paragraph (b), after “gas oil” there shall be inserted “
which is not ultra low sulphur diesel
”
;
b
for the word “and” at the end of that paragraph there shall be substituted—
ba
in the case of ultra low sulphur diesel, of £0.0250 a litre less than the rate at which the duty is for the time being chargeable; and
c
in paragraph (c), for “other than fuel oil and” there shall be substituted “
which is neither fuel oil nor
”
.
6
In section 13AA(6) of that Act (rate for rebated gas oil), for “section 6(1) above in the case of heavy oil” there shall be substituted “
section 6(1A) above in the case of heavy oil which is not ultra low sulphur diesel,
”
.
7
In subsection (1) of section 24 of that Act (control of use of duty-free and rebated oil), after “section 9(1) or (4),” there shall be inserted “
section 11,
”
.
8
In section 27(1) of that Act (interpretation)—
a
after the definition of “aviation gasoline” there shall be inserted the following definition—
“gas oil” has the meaning given by section 1(5) above;
b
after the definition of “road vehicle” there shall be inserted the following definition—
“ultra low sulphur diesel” has the meaning given by section 1(6) above.
9
In Schedule 2A to that Act (mixing of heavy oil)—
a
in paragraph 4(a), after “section 11(1)(b)” there shall be inserted “
or (ba)
”
;
b
in paragraph 6(b), after “section 11(1)(b)” there shall be inserted “
or (ba)
”
;
c
after paragraph 6 there shall be inserted—
6A Mixing different types of partially rebated gas oil
A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—
a
ultra low sulphur diesel in respect of which a rebate has been allowed under section 11(1)(ba) of this Act; and
b
gas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act.
d
in paragraph 7 (complex mixtures of heavy oils), for the words from “if such a mixture” to the end of the paragraph there shall be substituted “
if the production of a mixture of two of the components of that mixture is a contravention of any of paragraphs 4 to 6A above.
”
;
F1e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
f
in paragraph 9(2) (rate for heavy oil), for “in the case of heavy oil by section 6(1) of this Act” there shall be substituted “
by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel
”
; and
g
in paragraph 11 (interpretation), for “
“fuel oil” and “gas oil” have the same meanings
”
there shall be substituted “
“fuel oil” has the same meaning
”
.
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This section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.