Hydrocarbon Oil Duties Act 1979

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

Words in s. 24(1) repealed (1.11.1996) by 1996 c. 8, ss. 8, 205, Sch. 41 Pt.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

Words in s. 24(1) substituted (29.4.1996) by virtue of 1996 c. 8, s. 7(2)

S. 24(1) inserted (5.11.2001) by 2001 c. 9, s. 3(2)

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

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

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

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

S. 24(4C)(4D) inserted (28.7.2000) by 2000 c. 17, s. 10(4)

S. 24AA inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 3

S. 24A inserted (29.4.1996) by 1996 c. 8, s. 7(1)

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

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

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

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

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

Definition of “higher octane unleaded petrol” in s. 27(1) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

1979 c. 2.

S. 27(1): definitions of “petrol substitute” and “power methylated spirits” repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt.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

Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(a)

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

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

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

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

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

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

Word in s. 27(1) repealed (15.8.1997) by 1997 c. 16, s. 113, Sch. 18 Pt.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

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

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

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

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)

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

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

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.

1971 c. 12.

1975 c. 45.

S.I. 1977/1866

1978 c. 30.

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

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

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

Sch. 3 para. 11 modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(d)

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

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

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

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

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)

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

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

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

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)

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

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).

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

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.

1965 c. 25.

1966 c. 21(N.I.)

Sch. 6 para. 2 repealed (1.1.1996) by 1995 c. 23, s. 60(2), Sch. 8 Pt. I (with ss. 54, 55); S.I. 1995/2181, art. 2

Sch. 6 paras. 3, 4, 5 and 7 repealed by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50(2), Sch. 11

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.

S.I. 1972/567.

Sch. 6 paras. 3, 4, 5 and 7 repealed by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50(2), Sch. 11

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.

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

S. 20AAB(1) substituted for s. 20AAB(1)(2) (with effect in accordance with s. 9(4) of the amending Act) by Finance Act 2004 (c. 12), s. 9(2)(a)

Words in s. 20AAB(3) repealed (with effect in accordance with s. 9(4) of the amending Act) by Finance Act 2004 (c. 12), s. 9(2)(b), Sch. 42 Pt. 1(1)

S. 2A(1C) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 8

S. 6A(2)(b) substituted (with effect in accordance with s. 12(2) of the amending Act) by Finance Act 2004 (c. 12), s. 12(1)

Sch. 2A repealed (with effect in accordance with s. 9(4) of the amending Act) by Finance Act 2004 (c. 12), s. 9(3), Sch. 42 Pt. 1(1)

S. 23C inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 13

S. 20AAA substituted (with effect in accordance with s. 9(4)(5) of the amending Act) by Finance Act 2004 (c. 12), s. 9(1)

Word in s. 6AA(2) repealed (with effect in accordance with s. 11(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 1(1)

S. 15(1) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(a), (3)

S. 19(3) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(b)

S. 20AA(1)(a) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(c), (3)

S. 21(2) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(d)

Sch. 4 para. 17 modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(f)

Sch. 4 para. 21 modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(f)

S. 3 modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(2)(a)

S. 15(1) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(2)(b)

S. 19(3) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(2)(c)

S. 20(1)(a)(3)(a) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(2)(d)

S. 1(3A)-(3C) substituted for s. 1(3A)(3B) (1.9.2004) by Finance Act 2004 (c. 12), s. 7(1)(9)

S. 5(2) added (1.9.2004) by Finance Act 2004 (c. 12), s. 6(1)(4)

S. 5 renumbered as s. 5(1) (1.9.2004) by Finance Act 2004 (c. 12), s. 6(1)(4)

Sch. 3 para. 3 modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(e)

Sch. 3 para. 11 modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(e)

Words in s. 27 substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(8)(b)(9)

S. 2A(1) substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(4)(9)

S. 8(3) substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 6(2)(4)

S. 21(2A) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 6(3)(4)

Ss. 6AD-6AF inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(3)(10) (with s. 10(11))

S. 2AB inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(1)(10)

S. 22(1AB) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(8)(a)(10)

Words in s. 6A(1) substituted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(4)(10)

S. 6AA(2)(c) added (1.1.2005) by Finance Act 2004 (c. 12), s. 11(1)(2)

S. 13AA(7) added (1.1.2005) by Finance Act 2004 (c. 12), s. 10(6)(10)

S. 14(1A) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(7)(10)

Words in s. 27(1) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(9)(10)

Words in s. 13AA(1) substituted (7.4.2005) by Finance Act 2005 (c. 7), s. 4(8)(12)

Words in s. 27(3) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

Act modified by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 2A para. 3(5) (as inserted (22.2.2006) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2)

S. 27(1B)(1C) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 8

S. 20AC inserted (19.3.2008 for specified purposes, 1.4.2008 in so far as not already in force) by Finance Act 2008 (c. 9), Sch. 5 paras. 18, 26

Ss. 14A-14D inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 13, 26(b)

Words in s. 1(1) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 2(2), 26(b)

S. 1(8) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 2(3), 26(b)

S. 1(3A) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(2)(a)(12)

S. 1(3B) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(2)(a)(12)

Words in s. 1(3C) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(2)(b)(12)

S. 1(6) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(2)(c)(12)

S. 1(7) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(2)(c)(12)

S. 2A(1)(a)-(c) substituted for s. 2A(1)(a)-(e) (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 3(2), 26(b)

S. 2A(1A) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 3(3), 26(b)

S. 2A(1B) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 3(3), 26(b)

S. 6(1A) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), s. 13(3)(12)

S. 6AA(4) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 4, 26(b)

Ss. 6AB(3)-(4A) substituted for s. 6AB(3)(4) (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 5, 26(b)

Word in s. 8(2) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 6(a), 26(b)

S. 8(6) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 6(b), 26(b)

S. 10(8) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 7, 26(b)

Words in s. 11(1)(b) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(5)(a)(12)

S. 11(1)(ba) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(5)(b)(12)

S. 12(3) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 8, 26(b)

S. 13(7) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 9, 26(b)

S. 13A omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(7)(12)

Words in s. 13AA(6) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(6)(12)

S. 13AA(5) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 10, 26(b)

S. 13AB(3) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 11, 26(b)

S. 13AB(4) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 11, 26(b)

S. 14(9) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 12, 26(b)

S. 17A omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 14, 26(b)

Ss. 20A(1)-(4B) substituted for s. 20A(1)-(4) (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 15(2), 26(b)

Words in s. 20A(5)(a) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 15(3), 26(b)

Words in s. 20AA(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 17, 26(b)

S. 20AAA(3) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 16(2), 26(b)

S. 20AAA(5) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 16(2), 26(b)

Words in s. 20AAA(9) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 16(3), 26(b)

S. 23(2) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 19, 26(b)

Words in s. 24(1) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(2), 26(b)

Words in s. 24(2) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(3)(a), 26(b)

Words in s. 24(2) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(3)(b), 26(b)

Words in s. 24(3) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(4)(a), 26(b)

Words in s. 24(3)(b) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(4)(b), 26(b)

Words in s. 24(4A)(a) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(5), 26(b)

Words in s. 24(5) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(6), 26(b)

S. 24A(4) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 21, 26(b)

Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(a), 26(b)

Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(c), 26(b)

Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(d), 26(b)

S. 27(1ZA)-(1ZD) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(3), 26(b)

Word in s. 27(1) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(9)(a)(12)

Words in s. 27(1) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(9)(b)(12)

Word in s. 27(1) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), s. 13(9)(c)(12)

Word in Sch. 4 para. 3 omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 23(a), 26(b)

Words in Sch. 4 para. 3 repealed (1.11.1996) by 1996 c. 8, ss. 8(2), 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2

Words in Sch. 4 para. 22 omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 23(b), 26(b)

Words in Sch. 5 para. 3(1) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 24, 26(b)

S. 20AA inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 2(1)

Words in s. 13AB heading substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 10, 21

Words in s. 13 heading substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 27, 37

Ss. 13AC, 13AD inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 11, 21

Ss. 13ZA, 13ZB inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 28, 37

Ss. 14E, 14F inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 15, 21

S. 1(3D) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 2, 21

S. 2A(1)(za) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 3, 21

Word in s. 6(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 4(2), 21

S. 6(3)(4) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 4(3), 21

S. 6(4) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 4(3), 21

S. 6(1A)(aa) inserted (1.11.2008) by Finance Act 2008 (c. 9), s. 16(1)(a)(2)

Words in s. 6(1A)(b) inserted (1.11.2008) by Finance Act 2008 (c. 9), s. 16(1)(b)(2)

Words in s. 11(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 25, 37

Words in s. 12(2) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 26, 37

Word in s. 14A(1)(a) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 13(2)(a), 21

Word in s. 14C(1)(b) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 14(2)(a), 21

Words in s. 20AA(1) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 30, 37

Words in s. 20AAA(6)(b) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 29, 37

Words in s. 24(1) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 5, 21

Word in s. 24(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 16, 21

Word in s. 24(2) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 31, 37

Words in s. 27(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 6, 21

Word in s. 27(1) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 32, 37

Sch. 3 para. 10A omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 7, 21

S. 13AC(2) excluded (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 21, 22

S. 14E(2) excluded (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 21, 23

Word in s. 11(1) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 121(2)

Words in s. 14D(2)(c) substituted (with effect in accordance with s. 121(4) of the amending Act) by Finance Act 2009 (c. 10), s. 121(3)

S. 20AA(1)(a) modified (temp. until 31/3/2012) (1.4.2010) by The Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010 (S.I. 2010/984), regs. 1(2), 3(1)

S. 20AA(2)(f) modified (temp. until 31/3/2012) (1.4.2010) by The Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010 (S.I. 2010/984), regs. 1(2), 3(2)

Words in s. 6AA(3) substituted (retrospective to 1.4.2010) by Finance Act 2010 (c. 13), s. 12(3)(12)

Words in s. 6AB(3) substituted (retrospective to 1.4.2010) by Finance Act 2010 (c. 13), s. 12(4)(a)(12)

S. 6AB(5) omitted (retrospective to 1.4.2010) by virtue of Finance Act 2010 (c. 13), s. 12(4)(b)(12)

S. 6AB(4) omitted (retrospective to 1.4.2010) by virtue of Finance Act 2010 (c. 13), s. 12(4)(b)(12)

Words in s. 6AD(3) substituted (retrospective to 1.4.2010) by Finance Act 2010 (c. 13), s. 12(5)(12)

Words in s. 6AE(3) substituted (retrospective to 1.4.2010) by Finance Act 2010 (c. 13), s. 12(6)(a)(12)

S. 6AE(4) omitted (retrospective to 1.4.2010) by virtue of Finance Act 2010 (c. 13), s. 12(6)(b)(12)

S. 6AE(5) omitted (retrospective to 1.4.2010) by virtue of Finance Act 2010 (c. 13), s. 12(6)(b)(12)

S. 13AD(4)(a) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(i); S.I. 2009/511, art. 2 (with art. 4)

S. 13AD(4)(b) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(i); S.I. 2009/511, art. 2 (with art. 4)

S. 14F(4)(a) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(ii); S.I. 2009/511, art. 2 (with art. 4)

S. 14F(4)(b) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(ii); S.I. 2009/511, art. 2 (with art. 4)

Words in s. 23C(6)(a) substituted (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 4

Act modified (17.7.2012) by Finance Act 2012 (c. 14), s. 188

Word in s. 11(1)(a) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(4)(a)(8)

Word in s. 11(1)(b) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(4)(b)(8)

Word in s. 14(1) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(5)(8)

Word in s. 14A(2) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(6)(8)

Word in s. 6(1A)(a) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(2)(a)(8)

Word in s. 6(1A)(b) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(2)(c)(8)

Word in s. 6(1A)(c) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(2)(d)(8)

Word in s. 8(3)(a) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(3)(a)(8)

Word in s. 8(3)(b) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(3)(b)(8)

Sum in s. 10(7)(a) substituted for words (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 4(2) (with reg. 5(1))

Sum in s. 13(5)(a) substituted for words (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 4(3) (with reg. 5(1))

Sum in s. 13AB(7)(a) substituted for words (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 4(4) (with reg. 5(1))

Sum in s. 14(8)(a) substituted for words (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 4(5) (with reg. 5(1))