Hydrocarbon Oil Duties Act 1979

• (3) For each experimental fuel, the Commissioners shall by regulations make provision specifying—

• (a) the beginning and end of the period that is the experimental period for that fuel; and

• (b) the form that (subject to any directions under subsection (9)(a) below) is to be taken by relief under this section as regards excise duty chargeable on that fuel.

• (4) A form of relief specified under subsection (3)(b) above must be an authorised form; and for the purposes of this section “an authorised form” is—

• (a) a repayment, or

• (b) a rebate (or extra rebate).

• (5) Relief under this section shall be allowed—

• (a) to the extent specified in, or determined in accordance with, regulations under subsection (1) above, and

• (b) subject to—

• (i) such conditions as the Commissioners may impose, and

• (ii) any directions under subsection (9)(b) below.

• (6) The conditions that may be imposed under subsection (5)(b)(i) above include, in particular, conditions in connection with—

• (a) the collection, keeping, compilation or analysis, or

• (b) the supply to the Commissioners or other persons,

of data, or information, relating to the production, use or performance of an experimental fuel.

• (7) Subsections (8) and (9) below apply where the Commissioners have approved a fuel-testing project.

• (8) The Commissioners shall give directions specifying—

• (a) each experimental fuel for the purposes of whose development the project is approved;

• (b) for each fuel specified under paragraph (a) above, the beginning and end of the period that, for the purposes of the project, is (in accordance with subsection (10) below) the relief period for the fuel; and

• (c) any conditions imposed under subsection (5)(b)(i) above that apply to the allowance under this section of relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.

• (9) The Commissioners may give directions—

• (a) providing for relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project to take an authorised form different to the form specified under subsection (3)(b) above;

• (b) as to administration in connection with allowing reliefs under this section as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.

• (10) For the purposes of subsection (8)(b) above—

• (a) the beginning of the relief period for a fuel may not be earlier than the beginning of the experimental period for that fuel; and

• (b) the end of the relief period for a fuel may not be later than the end of the experimental period for that fuel.

• (11) In this section—

• “excise duty” means—excise duty chargeable by virtue of this Act, orany addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8);

• “fuel-testing project” means a pilot project connected with the technological development of environment-friendly fuels.

• (12) Regulations under this section may make different provision for different cases.

23A

• (1) If a revenue trader who is not a registered excise dealer and shipper—

• (a) buys or sells controlled oil in the course of a trade or business, or

• (b) in the course of a trade or business deals in controlled oil,

his buying or selling, or dealing in, the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

• (2) Subsection (1) above does not apply to the buying of oil by a revenue trader if—

• (a) the oil is for use by the trader, and

• (b) that use does not involve selling or dealing in hydrocarbon oil.

• (3) Subsection (1) above does not apply to the selling of oil by a revenue trader if—

• (a) that oil was for use by the trader,

• (b) that use did not involve selling or dealing in hydrocarbon oil,

• (c) that use came to an end before the oil was used, and

• (d) the oil is sold after the use ends.

• (4) Where a revenue trader who is not a registered excise dealer and shipper is entitled to the possession of any controlled oil, the oil is liable to forfeiture.

• (5) Subsection (4) above does not apply to oil if—

• (a) that oil is for use by the revenue trader, and

• (b) that use does not involve selling or dealing in hydrocarbon oil.

• (6) Subsection (4) above does not apply to oil if—

• (a) the oil was for use by the revenue trader,

• (b) that use did not involve selling or dealing in hydrocarbon oil,

• (c) that use has come to an end,

• (d) that use came to an end before the oil was used, and

• (e) the oil is being held pending sale or other disposal.

• (7) Where oil is liable to forfeiture by virtue of subsection (4) above—

• (a) anything mixed with the oil,

• (b) any container in which the oil (and anything mixed with it) is kept, and

• (c) any equipment kept for dispensing the contents of any such container,

is liable to forfeiture.

23B

• (1) The Commissioners may by regulations make provision for—

• (a) exceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;

• (b) exceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;

• (c) exceptions to section 23A(7) above.

• (2) Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—

• (a) specified by such regulations;

• (b) specified by the Commissioners under such regulations.

24AA

• (1) For the purposes of section 100H(1)(p) of the Management Act (registered excise dealers and shippers regulations may, in particular, make provision authorised by this section), this section authorises provision—

• (a) requiring traders in controlled oil to notify prescribed information;

• (b) requiring traders in controlled oil to make prescribed returns;

• (c) authorising a trader in controlled oil to carry out or arrange for the carrying out of any prescribed activity falling within section 100H(1)(b) of the Management Act in relation to controlled oil, but subject to prescribed conditions or restrictions;

• (d) requiring a trader in controlled oil to give security by prescribed means for amounts that may become due from him by way of repayment of rebate;

• (e) for taking into account, in determining whether a trader in controlled oil has—

• (i) contravened any provision of registered excise dealers and shippers regulations, or

• (ii) failed to comply with any prescribed condition, restriction or requirement,

the extent to which the trader has followed guidance issued by the Commissioners (including guidance issued after the making of provision under this paragraph referring to it).

• (2) In this section—

• “prescribed” has the meaning given by section 100H(3) of the Management Act;

• “trader in controlled oil” means a registered excise dealer and shipper carrying on a trade or business that consists of or includes the dealing in, buying or selling of controlled oil.

24A

• (1) Marked oil shall not be used as fuel ... other than for an excepted machine.

• (2) For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.

• (3) The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel other than for excepted machines.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) Where a person uses any hydrocarbon oil in contravention of subsection (1) above, his use of the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

• (6) If a person who uses any marked oil in contravention of subsection (1) above does so in the knowledge that the oil he is using is marked oil, he shall be guilty of an offence and liable—

• (a) on summary conviction, to a penalty of £20,000 or to imprisonment for a term not exceeding 6 months, or to both;

• (b) on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 14 years, or to both.

• (7) Any marked oil which is in a vehicle, vessel, machine or appliance other than an excepted machine shall be liable to forfeiture.

• (8) Where in any proceedings relating to this section a question arises as to the nature of any substance present at any time in any hydrocarbon oil—

• (a) a certificate of the Commissioners to the effect that that substance is or was a marker designated for the purposes of this section shall be sufficient, unless the contrary is shown, for establishing that fact; and

• (b) any document purporting to be such a certificate shall be taken to be one unless it is shown not to be.

• (9) This section does not apply in relation to marked oil—

• (a) the use of which is lawful in accordance with section 12 (rebate not allowed on fuel other than for excepted machines),

• (b) which, on or after 1 April 2022, is taken into a vehicle, vessel, machine or appliance that is not an excepted machine in accordance with the law of a place outside the United Kingdom, or

• (c) which is used or taken in as mentioned in section 14E (private pleasure craft).

Tractors

Light agricultural vehicles

Agricultural engines

Vehicles used between different parts of land

Mowing machines

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Snow clearing vehicles

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Gritters

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mobile cranes

9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Digging machines

10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Works trucks

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Road construction vehicles

12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Road rollers

13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation

14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

In section 17 of this Act “horticultural produce” means—

but does not include hops.

SCHEDULE 2A

Part I — Light oil

Converting unleaded petrol into leaded petrol

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Converting unleaded petrol into higher octane unleaded petrol

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mixing different kinds of unleaded petrol

2A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to create exceptions

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II — Heavy oil

Mixing partially rebated heavy oil with unrebated heavy oil

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mixing fully rebated heavy oil with unrebated heavy oil

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mixing fully rebated heavy oil with partially rebated heavy oil

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mixing different types of partially rebated gas oil

6A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Complex mixtures of heavy oils

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part IIA — Unrebated heavy oil

7A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 2B Biodiesel

Excise duty on biodiesel

7B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part III — Rates of duty, etc.

Rate for mixtures of light oil

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rate for mixtures of heavy oil

9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Credit for duty paid on ingredients of mixture

10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10B

Conferring power to require information relating to the supply or use of aviation gasoline to be given by producers, dealers and users.

10C

Requiring producers and users of and dealers in aviation gasoline to keep and produce records relating to aviation gasoline.

As to grant of relief . . .

18A

Prohibiting the use of aviation gasoline otherwise than as a fuel for aircraft.

18B

Prohibiting the taking of aviation gasoline into fuel tanks for engines other than aircraft engines.

Finance Act 1965 and Finance Act (Northern Ireland) Act 1965

Editorial notes

[^c11241051]: Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)

[^c11241061]: Act modified by S.I. 1990/2167, art. 5

[^c11241071]: Act wholly in force at 1.4.1979 see s. 29(2)

[^c11241211]: S. 1(5)(6) inserted (15.8.1997) by 1997 c. 16, s. 7(1)(b)(10); S.I. 1997/1960, art. 2

[^c11241261]: S. 2(1A) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. I(1) Note

[^c11241271]: S. 2(5) repealed (15.10.1993) by 1993 c. 34, ss. 12(7)(a)(8), 213, Sch. 23 Pt. I(5) Note; S.I. 1993/2215, art. 3

[^c11241281]: S. 2AA inserted (24.7.2002) by 2002 c. 23, s. 5(2)

[^c11241321]: S. 2A inserted (28.7.2000) by 2000 c. 17, s. 7

[^c11241351]: S. 3 modified (26.7.2002) by S.I. 2002/1928, reg. 3(2)(a)

[^c11241371]: S. 4 repealed (1.12.1995) by 1993 c. 34, ss. 11(2)(5), 213, Sch. 23 Pt.I; S.I. 1995/2715, art. 2

[^c11242751]: Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)

[^c11242761]: Words in s. 6(1)(b) substituted (15.8.1997) by 1997 c. 16, s. 7(2); S.I. 1997/1960, art. 2

[^c11242811]: S. 6(2A) inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(b) and repealed by Finance Act 1990 (c. 29, SIF 40:1), ss. 3(1)(b)(6), 132, Sch. 19 Pt. I Note

[^c11242991]: Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)

[^c11243001]: Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)

[^c11243041]: Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)

[^c11243081]: S. 6A inserted (1.12.1995) by 1993 c. 34, s. 11(1); S.I. 1995/2715, art. 2

[^c11243101]: S. 6A(2A) inserted (28.7.2000 with effect in relation to duty charged on or after 28.7.2000) by 2000 c. 17, s. 11(1)(2)

[^c11243111]: Words in s. 6A(5) substituted for s. 6A(5)(a)-(d) and the preceding words (24.7.2002) by 2002 c. 23, s. 7(1)(a)

[^c11243121]: Words in s. 6A(6)(a) substituted (24.7.2002) by 2002 c. 23, s. 7(1)(b)

[^c11243151]: S. 7 repealed (1.12.1995) by 1993 c. 34, ss. 11(2)(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

[^c11243321]: S. 8(7) repealed (1.5.1995) by 1995 c. 4, ss. 9, 162, Sch. 29 Pt. II

[^c11243341]: S. 9 restricted (subject to reg. 6 of the amending S.I.)(1.8.2002) by S.I. 2002/1773, regs. 5, 6

[^c11243351]: S. 9 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

[^c11243361]: S. 9(2) substituted (1.1.1993) for s. 9(2) and (3) by S.I. 1992/3158, reg. 3(1)

[^c11243371]: S. 9(4) amended by S.I. 1985/1032, reg. 11(c)

[^c11243381]: S. 9(4) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

[^c11243391]: S. 9(5)(b) and the word "and" immediately preceding it repealed (1.1.1993) by S.I. 1992/3158, reg. 3(2)

[^c11243501]: S. 10 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(1); S.I. 1997/1305, art. 2)

[^c11243511]: Words in s. 10(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 50(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11243521]: Words in s. 10(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 50(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11243531]: Words in s. 10(3) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(1); S.I. 1997/1305, art. 2

[^c11243541]: Words in s. 10(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 50(2)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11243561]: Words in s. 10(4) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 50(2)(c) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11243571]: Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)

[^c11244451]: S. 11(1)(a)(b)(c) substituted for paragraphs (a) and (b) by Finance Act 1986 (c.41, SIF 40:1), s. 2(3)(4)

[^c11244471]: S. 11(1)(b)(ba)(c) restricted (subject to reg. 6 of the amending S.I.) (1.8.2002) by S.I. 2002/1773, regs. 4, 6

[^c11244541]: Words in s. 11(1)(c) substituted (15.8.1997) by 1997 c. 16, s. 7(5)(c); S.I. 1997/1960, art. 2

[^c11244551]: S. 11(2) substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 2(3)(4)

[^c11244561]: S. 11(2): definition of “gas oil” and the preceding “and” repealed (15.8.1997) by 1997 c. 16, ss. 7(10), 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2

[^c11244581]: S. 11(3)-(5) inserted (28.7.2000) by 2000 c. 17, s. 10(2)

[^c11244781]: Words in s. 12(1) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 6

[^c11244791]: S. 12(2) restricted by S.I. 1989/2439, reg. 2

[^c11244801]: Words in s. 12(2) inserted (1.10.1996) by 1996 c. 8, s. 5(3); S.I. 1996/2314, art. 2(b)

[^c11244811]: Words in s. 12(2) substituted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 7

[^c11244991]: S. 13 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)

[^c11245001]: Words in s. 13(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11245011]: Words in s. 13(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11245021]: Words in s. 13(1) substituted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by 2000 c. 17, s. 8(2)(a)(4)

[^c11245041]: S. 13(1A) inserted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by 2000 c. 17, s. 8(3)(4)

[^c11245051]: Words in s. 13(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(2)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11245071]: Words in s. 13(2) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(2)(c) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11245081]: Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)

[^c11245591]: S. 13AA inserted (1.10.1996) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2

[^c11245601]: S. 13AA(1) restricted (1.8.2002) by S.I. 2002/1773, regs. 4, 6

[^c11245611]: Words in s. 13AA(6) substituted (15.8.1997) by 1997 c. 16, s. 7(6); S.I. 1997/1960, art. 2

[^c11245651]: S. 13AB inserted (1.10.1998) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2

[^c11245661]: S. 13AB(1)(a)(2)(a) substituted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 para. 4(2)(3); S.I. 1998/2243, art. 2

[^c11245671]: 1994 c. 9.

[^c11245691]: 1994 c. 9.

[^c11246511]: S. 14 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(1); S.I. 1997/1305, art. 2)

[^c11246521]: S. 14(1) restricted (1.8.2002) by S.I. 2002/1773, regs. 4, 6

[^c11246541]: Words in s. 14(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 52(1)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11246561]: Words in s. 14(4) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 6(3); S.I. 1997/1305, art. 2

[^c11246571]: Words in s. 14(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 52(2)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11246591]: Words in s. 14(5) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 52(2)(c); (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11246601]: Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)

[^c11246681]: S. 15 amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215. art. 3

[^c11246691]: S. 15 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

[^c11246701]: S. 15(1) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(a)(2)(b)(3)

[^c11246711]: S. 15(1) amended by S.I. 1985/1032, reg. 11(c)

[^c11246721]: S. 15(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

[^c11246731]: Words in s. 12(1) repealed (15.10.1993) by 1993 c. 34, ss. 12(7)(b)(8), 213, Sch. 23 Pt. I(5) Note; S.I. 1993/2215, art. 3

[^c11246741]: Word in s. 15(1) repealed (27.7.1999 with effect as mentioned in s. 4(2) of the amending Act) by 1999 c. 16, s. 4(1), 139, Sch. 20 Pt. I(1) Note.

[^c11246761]: S. 16 repealed (1.12.1995) by 1993 c. 34, ss. 11(2), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

[^c11246771]: Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3

[^c11246781]: S. 17 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

[^c11246791]: S. 17(1) explained by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)

[^c11246801]: S. 17(1) amended by S.I. 1985/1032, reg. 11(c)

[^c11246811]: S. 17(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

[^c11246821]: Words inserted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), 6(4)

[^c11246831]: Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

[^c11246841]: S. 17(4) repealed by Finance Act 1981 (c.35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

[^c11247061]: S. 18 repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(a), 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2

[^c11247351]: Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3

[^c11247361]: S. 19 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

[^c11247371]: s. 19(1)(a) repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(b), 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2

[^c11247381]: Words in s. 19(1) repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(b), 205, Sch. 41 Pt. I: S.I. 1996/2536,art. 2

[^c11247391]: S. 19(3) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(b)(2)(c)

[^c11247401]: S. 19(3) amended by S.I. 1985/1032, reg. 11(c)

[^c11247411]: S. 19(3) explained by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)

[^c11247421]: S. 19(3) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

[^c11247431]: Words repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

[^c11247451]: S. 19(4)(5) repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

[^c11247461]: S. 19(6) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

[^c11247471]: S. 19A inserted by Finance Act 1981 (c.35, SIF 40:1), s. 5(2)(5) (in relation to oil used on or after 1.9.1981)

[^c11247481]: Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3

[^c11247491]: S. 19A(1) amended by S.I. 1985/1032, reg. 11(c)

[^c11247501]: S. 19A(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

[^c11247551]: S. 20 substituted by Finance Act 1985 (c. 54, SIF 40:1), s. 7, Sch. 4 para. 1

[^c11247561]: S. 20 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

[^c11247571]: S. 20(1) amended by S.I. 1985/1032, reg. 11(c)

[^c11247581]: S. 20(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

[^c11247591]: S. 20(1)(a)(3)(a) modified (26.7.2002) by S.I. 2002/1928, reg. 3(2)(d)

[^c11247611]: S. 20(4) inserted (15.11.1996) by 1996 c. 8, s. 6(2); S.I. 1996/2751, art. 2

[^c11247691]: Ss. 20AAA, 20AAB inserted (15.11.1996) by 1996 c. 8, s. 6(3); S.I. 1996/2751, art. 2

[^c11247821]: 1994 c. 9.

[^c11247831]: 1994 c. 9.

[^c11247921]: Words in s. 20AA(1)(a) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

[^c11247931]: Words in s. 20AA(2)(a) inserted (28.7.2000) by 2000 c. 17, s. 10(3)(a)

[^c11247941]: S. 20AA(ga) inserted (28.7.2000) by 2000 c. 17, s. 10(3)(b)

[^c11247951]: S. 20AA(4)(a) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 54 (with s. 19(3)); S.I. 1994/2679, art. 3

[^c12390061]: S. 20AB inserted (11.5.2001) by 2001 c. 9, s. 3(1)

[^c11248001]: S. 21(1)(a)(2) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(c)

[^c11248011]: S. 21(1)(b) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

[^c11248031]: Words in s. 21(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 55(a) (with s. 19(3)); S.I. 1994/2670, art. 3

[^c11248041]: Words in s. 21(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 55(b) (with s. 19(3); S.I. 1994/2679, art. 3

[^c11248121]: Words in s. 22(1) substituted (1.12.1995) by 1993 c. 34, s. 11(3)(5); S.I. 1995/2715, art. 2

[^c11248131]: Words in s. 22(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 56(1)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11248141]: S. 22(1AA) inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act)) by 2002 c. 23, s. 5, Sch. 2, para.5(7)

[^c11248151]: S. 22(1A) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 56(2) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11248211]: S. 23 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)

[^c11248221]: Words in s. 23(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 57(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11248231]: Words in s. 23(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 57(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11248241]: S. 23(1A) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 57(2) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11248251]: S. 23(1B) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(4); S.I. 1997/1305, art. 2

[^c11248271]: Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by 2002 c. 23, s. 6, Sch. 3 para. 1; S.I. 2002/3056, art. 2

[^c11248281]: S. 23A(1)(4) excluded (1.1.2003) by S.I. 2002/3057, regs. 3(1), 6(3)

[^c11248301]: Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by 2002 c. 23, s. 6, Sch. 3 para. 1; S.I. 2002/3056, art. 2

[^c11249131]: S. 24 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)

[^c11249181]: Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 6(1)(2)

[^c11249191]: Words in s. 24(1) repealed (1.11.1996) by 1996 c. 8, ss. 8, 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2

[^c11249201]: Words in s. 24(1) substituted (29.4.1996) by virtue of 1996 c. 8, s. 7(2)

[^c11249211]: S. 24(1) inserted (5.11.2001) by 2001 c. 9, s. 3(2)

[^c11249231]: Words in s. 24(2) substituted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 8

[^c11249241]: Words in s. 24(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 58(a) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11249251]: Words in s. 24(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 58(b) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11249261]: Ss. 4A, 4B inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 6(6), 7; S.I. 1997/1305, art. 2

[^c11249271]: S. 24(4C)(4D) inserted (28.7.2000) by 2000 c. 17, s. 10(4)

[^c11249281]: S. 24AA inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 3

[^c11249291]: S. 24A inserted (29.4.1996) by 1996 c. 8, s. 7(1)

[^c11250881]: Words inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(4)

[^c11250891]: S. 27(1): Definition of “bioblend” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6

[^c11250901]: S. 27(1): Definition of “biodiesel” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6

[^c11250911]: S. 27(1): Definition of “controlled oil” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(2)

[^c11250921]: S. 27(1): definition of “gas oil” inserted (15.8.1997) by 1997 c. 16, s. 7(8)(a); S.I. 1997/1960, art. 2

[^c11250931]: Definition of “higher octane unleaded petrol” in s. 27(1) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

[^c11250941]: 1979 c. 2.

[^c11250951]: S. 27(1): definitions of “petrol substitute” and “power methylated spirits” repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

[^c11250971]: Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(a)

[^c11250981]: Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 181

[^c11250991]: Words in s. 27(1) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 21

[^c11251001]: In the definition of “the prescribed sum” paragraph (c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(b)

[^c11251011]: Words in s. 27(1) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 9

[^c11251031]: S. 27(1): words in defintion of “rebate” substituted (11.5.2001) by 2001 c. 9, s. 3(3)

[^c11251041]: Definition substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(3)

[^c11251051]: Word in s. 27(1) repealed (15.8.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2

[^c11251081]: Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol” in s. 27(1) inserted (1.10.2000) by 2000 c. 17, s. 5(5); S.I. 2000/2674, art. 2

[^c11251101]: S. 27(1A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(4)

[^c11251111]: Word inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7 , Sch. 4 para.3

[^c11251121]: S. 27(3) Table: Words “registered excise dealer and shipper” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)

[^c11251131]: Words in s. 27(3) Table inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(7); S.I. 1997/1305, art. 2

[^c11251141]: S. 27(3) Table: Words “revenue trader” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)

[^c11251161]: The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c11251181]: 1971 c. 12.

[^c11251191]: 1975 c. 45.

[^c11251211]: S.I. 1977/1866

[^c11251221]: 1978 c. 30.

[^c11251961]: Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 4

[^c11251991]: Sch. 3 Pt. I paras. 10A-C inserted by Finance Act 1992 (c. 39), s. 4(5)

[^c11252001]: Sch. 3 Pt. I paras. 10A-C inserted by Finance Act 1992 (c. 39), s. 4(5)

[^c11252011]: Sch. 3 para. 11 modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(d)

[^c11252021]: Words repealed by Finance Act 1985 (c. 54, SIF 40:1), s. 7, Sch. 4 para. 4, Sch. 27 Pt. I Note 2

[^c11252031]: Sch. 3 Pt. II repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt.I; S.I. 1995/2715, art. 2

[^c11252051]: Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 4

[^c11252101]: Sch. 4 Pt. II para. 3 substituted by Finance Act 1981 (c.35, SIF 40:1), s. 6(1)(3)

[^c11252061]: Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)

[^c11252131]: Sch. 4 paras. 18A, 18B inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(6)

[^c11252141]: Sch. 4 paras. 18A,18B inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(6)

[^c11252171]: Words substituted (E.W.S.) by virtue of Food Safety Act 1990 (c. 16, SIF 53:1, 2), s. 59(1), Sch. 3 para. 22

[^c11252181]: Words in Sch. 5 para. 5(d) substituted (N.I.) (21.5.1991) by S.I. 1991/762, art. 1(2), Sch. 2 para.13; S.R. 1991/175, art. 2(1)

[^c11252191]: Words substituted (E.W.S.) by virtue of Food Safety Act 1990 (c. 16, SIF 53:1, 2), s. 59(1), Sch. 3 para. 22

[^c11252201]: Words in Sch. 5 para. 5(d) substituted (N.I.) (21. 5.1991) by S.I. 1991/762, art. 51(1), Sch. 2 para.13; S.R. 1991/175, art. 2(1).

[^c11252211]: Words inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 2(2)

[^c11252221]: The text of s. 28(1)(2)(5), Sch. 6 paras. 1, 2 and 6, and Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c11252231]: 1965 c. 25.

[^c11252241]: 1966 c. 21(N.I.)