2.—(1) Subject to paragraph (2) below, any person who markets gas oil whose sulphur content exceeds 0.2% by weight shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(2) Paragraph (1) above shall not apply to—
(a)gas oil to which Article 1(2) of the Directive applies (gas oil contained in the fuel tanks of vessels, aircraft or motor vehicles crossing a frontier between a third country and a Member State, or gas oil intended for processing prior to final combustion);
(b)gas oil which is referred to in Article 2(1) of the Directive, or used for purposes referred to in that paragraph (fuels for certain road vehicles); or
(c)aviation kerosene.