The Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995

Interpretation

2.—(1) In this Order:—

(a) “the Act” means the Hydrocarbon Oil Duties Act 1979;

(b) “additive or extender”means additive or extender comprised in section 6(A) of the Act;

(c) “the charge to duty”means the charge to duty imposed by section 6A of the Act;

(d) “diesel engine”means an engine which is designed or adapted to be powered by diesel fuel;

(e) “duty”means excise duty;

(f) “engine”means an engine, motor or other machinery comprised in section 6A of the Act; and, in relation to an aircraft, which is designed or adapted to be a part of an aircraft and to give it motive power;

(g) “heavy oil”has the meaning given in section 1(4) to the Act;

(h) “light oil”has the meaning given in section 1(3) of the Act;

(i) “liquid”means a liquid or substance comprised in section 6A of the Act;

(j) “petrol engine”means an engine which is designed or adapted to be powered by leaded or unleaded petrol; and

(k) “record”means the fuel substitutes record governed by regulation 6 of the Other Fuel Substitutes (Payment of Excise Duty etc) Regulations 1995(1) .

(2) Where in this Order a rate of duty or a rebate is described as a rate or rebate specified in or by a section of the Act, that rate or rebate is the rate or rebate specified or having statutory effect for the time being when the liquid became the subject of the charge to duty by virtue of section 6A of the Act.

(1)

1995/2717.