The Hydrocarbon Oil (Marking) Regulations 2002

Interpretation

2.—(1) In these Regulations—

“the Act” means the Hydrocarbon Oil Duties Act 1979;

“ASTM” means American Society for Testing and Materials;

“Colour Index” means the Colour Index, compiled by the Society of Dyers and Colourists and the American Association of Textile Chemists and Colorists, published 1997, ISBN 0 90195 671 6;

“the common fiscal marker” means N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-4-(phenylazo)aniline together with CI Solvent Yellow 124 as described in the Colour Index;

“coumarin” means 1:2 benzopyrone;

“dark oil” means heavy oil that is darker than ASTM colour 3.0 in the Table of Glass Colour Standards included in “Standard method of Test for ASTM Colour of Petroleum Products” adopted as a joint ASTM-IP standard with ASTM designation D 1500-98 and IP designation IP 196/97, which appears in “IP Standard Methods”, when the heavy oil and ASTM Colour 3.0 are compared in the manner described in that publication for that method of test;

“duty” means the excise duty charged on hydrocarbon oil by section 6(1) of the Act(1);

“heavy oil vehicle” means a vehicle to which section 12 of the Act(2) (rebate not allowed on fuel for road vehicles) applies;

“IP” means Institute of Petroleum;

“IP Standard Methods” means “IP Standard Methods for Analysis and Testing of Petroleum and Related Products and British Standard 2000 Parts 2002”, 61^st edition, May 2002, published by the Institute of Petroleum, ISBN 0 85293 348 7;

“kerosene” means heavy oil of which more than 50% by volume distils at a temperature not exceeding 240°C;

“marker” means, except where the context requires otherwise, a marker or colouring substance prescribed by these Regulations and includes, in regulation 10, a composite solution of the type referred to in regulation 9;

“oil” means hydrocarbon oil;

“quinizarin” means 1,4-dihydroxyanthraquinone;

“solvent red” means CI Solvent Red 24 as described in the Colour Index.

(2) Any reference in these Regulations to marked oil means oil to which a marker has been added and related expressions must be construed accordingly.

(1)

Section 6(1) was amended by the Finance Act 1981 (c. 35), section 4, the Finance Act 1982 (c. 39), section 4, the Finance Act 1989 (c. 26), section 1, the Finance Act 1990 (c. 29), Schedule 19, Part I, the Finance Act 1997 (c. 16), section 7 and the Finance Act 1998 (c. 36), section 6.

(2)

Section 12 was amended by the Finance Act 1996 (c. 8), section 5.