Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 6 U.K. Aircraft and boat fuel, heating oil and fuel used for certain engines

Part 1 U.K. Fuel used in aircraft and boats

Aviation gasoline U.K.

2 U.K. In section 1 (hydrocarbon oil), after subsection (3C) insert—

“(3D) “Aviation gasoline” means light oil which—

(a) is specially produced as fuel for aircraft,

(b) at 37.8oC, has a Reid Vapour Pressure of not less than 38kPa and not more than 49kPa, and

(c) is delivered for use solely as fuel for aircraft.”