Hydrocarbon Oil Duties Act 1979

[^M_C_26be9b36-0946-419a-97a4-67ac4c2c6159]: S. 17 modified by S.I. 2004/2065, reg. 3(3A) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(e)

[^M_C_6c76d1fe-1cbe-4e88-a523-38afaba582ec]: Sch. 4 para. 21 modified by S.I. 2004/2065, reg. 3(2A)(c) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d)

[^M_C_826bcb65-fc2f-45e4-d764-3c0411946f16]: S. 20AA(1)(a) modified by S.I. 2004/2065, reg. 3(2)(e)(4) (as inserted and amended (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(c)(f))

[^M_C_b4b185f2-6a56-4eb5-a2fa-edc4d6fafdf0]: S. 21(2) modified by S.I. 2004/2065, reg. 3(2)(f) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(c))

[^M_C_57f9ce8e-1de9-4db2-b933-ceafcc9478af]: Sch. 3 paras. 6-11 modified by S.I. 2004/2065, reg. 3(2)(g) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(c))

[^M_C_885250d2-b225-4a4b-d347-72a971d17cc4]: Sch. 3 para. 3 modified by S.I. 2004/2065, reg. 3(2)(g) (as inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(c))

[^key-3b95c2385b87774e4a178ae762079eea]: S. 6 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(g), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-298dc1d31ca4be64a5e37fe27565bd4a]: S. 6A modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(m)(3), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-45697d881fa8112cf7e772e695a9a15f]: S. 6AA modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(h)(3), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-d86873fbc3c13d2e0b52ecd69c947b32]: S. 6AB modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(i)(3), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-fc07ab1506ae62027c258c793a706998]: S. 6AD modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(j), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-02a4337ca5a7af0dbe2724a9bb6e478f]: S. 8 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(n)(4), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-f1fa33db0968b81801640747d7259bff]: S. 6AE modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(k), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-9a9c1bd8a0acadd303d130827f85e283]: S. 6AG modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(l)(3), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-1286fe883960c4a45fd4532ee707d8b3]: S. 13AC(6A)-(6C) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 5(2) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

[^key-9a3fac34ad970f25f8c01c53371370c0]: Words in s. 13AC(7) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 5(3) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

[^key-a8585780332b737f1401a272ea33b2c1]: S. 14E(7B)-(7D) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 6(3) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

[^key-b575f695839f3e357a8bc2c8e6e95d1e]: S. 14E(7A) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 6(2) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

[^key-b0827613a85fb5ffe79ddb85f60c1629]: Words in s. 14E(8) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 6(4) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

[^key-bd1a7bdf057e0a041af86155b344c0ec]: Sum in s. 6(1A)(aa) substituted (1.1.2021) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 6, 11(2) (with Sch. 2 para. 7(7)-(9))

[^key-609ca6e8e2d7288ee27383cf5dba01ce]: S. 9 excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(b), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)

[^key-9b1b9de1956ffa1865de5430345d9876]: S. 15 excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(b), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)

[^key-901d8df40ae1c5d1d1cb2cc0f25e1da3]: S. 17 excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(b), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)

[^key-d42948bfa717fb747f6b5a49768bb865]: S. 19 excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(b), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)

[^key-011b678d3f2ece85d625c18f13115bad]: S. 20 excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(b), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)

[^key-cc4e7b41c2b8316f8098d81f433fd238]: S. 20AA excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(b), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)

[^key-28581f8874ff5d95fcff48bda505e8c0]: Sch. 4 para. 21 renumbered as Sch. 4 para. 21(1) (29.6.2021 for N.I. for specified purposes, 1.10.2021 for N.I. in so far as not already in force) by Finance Act 2020 (c. 14), Sch. 11 paras. 13(4)(a), 18; S.I. 2021/740, regs. 2, 3 (with reg. 1(2))

[^key-a48f09698b46bb55df59b023bcfa959b]: Sch. 4 para. 21(2)(3) inserted (29.6.2021 for N.I. for specified purposes, 1.10.2021 for N.I. in so far as not already in force) by Finance Act 2020 (c. 14), Sch. 11 paras. 13(4)(c), 18; S.I. 2021/740, regs. 2, 3 (with reg. 1(2))

[^key-d5dfe5c15708218488bc98a417a1228e]: Word in s. 14C(1)(b) inserted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 7(2)(a), 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

[^key-4253f5c5100e5489885e458ce4244fff]: S. 14C(1)(d) omitted (1.10.2021 for N.I.) by virtue of Finance Act 2020 (c. 14), Sch. 11 paras. 7(2)(c), 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

[^key-50e3ff3a623ef99a596c23df14303155]: Words in s. 27(1) inserted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 12, 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

[^key-263dc6ed96a2067ea787f8371e76d74d]: Words in Sch. 5 para. 1(a) substituted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 14(2)(a)(i), 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

[^key-e6e1ecfef2d5b7cc5e5b466b7a5392f5]: Words in Sch. 5 para. 1(a) inserted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 14(2)(a)(ii), 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

[^key-e11bf0456b1bb34541d9d1bd87528b16]: Words in Sch. 5 para. 1(b) substituted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 14(2)(b), 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

[^key-51a5a892276d1f4c156f30e1a6572f2a]: Words in Sch. 5 para. 2(3) inserted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 14(3), 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

[^key-6e60308e9b78e428714cd2afa251292c]: Sch. 5 para. 4(6A) inserted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 14(4), 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

[^key-1eb9c370de3f7a31c49f19499cb7e7a3]: Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22

[^key-4bcc09e7cd8ddd53299b1ef328b5e084]: Sch. 1 omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 21

[^key-bb7e2d39638f705ee5453875bf7bfe63]: Word in s. 19 cross-heading substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 16(2)

[^key-f5103999bc8718cc5edc8c85706009f8]: Words in s. 14A cross-heading substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(2)

[^key-8c41a0b2aaa26bb3a233077c03b9966b]: Words in s. 12 cross-heading substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 paras. 5(1)(a), (2)(a)

[^key-b916e0bac8927bdc0e8b0bea6b8106c9]: Words in s. 14B cross-heading substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 paras. 11(2), (5)(a)

[^key-c0acd6673b7f4ef07f4c360d571af20c]: S. 6A(2)(aa) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 4(a)

[^key-d070b513f9eba5e55da56cd10ecab8f0]: Words in s. 6A(2)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 4(b)

[^key-409c6a955094ff86107f1069c05db6ca]: S. 6AA(2)(aa) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 2(a)

[^key-05155298322865b5e39a3df25abf106d]: Words in s. 6AA(2)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 2(b)

[^key-b093c14d81b1531b2bffab9d10a1c006]: Words in s. 6AB(4A) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 3

[^key-cc8f036bcd8b82730882aa4250817f8a]: Words in s. 12(1) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 paras. 5(1)(b), (2)(b)

[^key-e2e4e39c2a7d85348c3a62ab2693eda6]: S. 12(2)(a)(b) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 2(a)

[^key-6e463958c28f37ef3853324f761b0ec7]: S. 12(2A) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 2(b)

[^key-73d903b1eb559e1920d16a373273df64]: Words in s. 13(1)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 6(2)(b)(i)

[^key-6f1bfc52fc681c098a691d6ba6561f5a]: Words in s. 13(1A) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 6(3)(a)(i)

[^key-d3f7336773a0c0b0954417e83f1e0c48]: Words in s. 13(1A)(a) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 6(3)(b)

[^key-73fa73c627878a5993db230a73f00b37]: Words in s. 13(6)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 6(7)(b)

[^key-05864018d6434dd48f81dc3e10520313]: Words in s. 13(4) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 3(a)

[^key-c243db7e66094b697e0637accd835cde]: Words in s. 13(6)(a) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 3(b)

[^key-48c09d662947cbd1bb61c3f7d0fedf25]: Words substituted for s. 13AA(1)(a)(b) (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 8(2)

[^key-de1c5e25d284307d18c7af4640bec6f1]: S. 13AA(2)(a)(b) substituted for s. 13AA(2)(a)(b)(c) (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 8(3)

[^key-b6549a3aeaef2a5a740ebd76eadaa358]: Words in s. 13AB(2) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 9

[^key-cd63eddba9a75fd0f8e52076a6eac796]: Words in s. 13ZB(5) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 7(1)(2)

[^key-e0dff204f098b155d1618db1f298d80e]: Words in s. 14A(1)(a) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(3)(a)

[^key-2e0f97284cb87fd76ace04fe8d9c1d1a]: S. 14A(1)(aa) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(3)(b)

[^key-5bb7f0f5ad11ee1eaa2082efe34f01f0]: Words in s. 14A(1)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(3)(c)

[^key-f0279cb8ef1512e0c19acf75eb84f379]: S. 14A(4) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 10(4)

[^key-63ea76e5125dc7ef8cf2857bbe0fb32e]: Words in s. 14B(1)(a)(i) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 11(3)(a)

[^key-3e3532f155d2ade1c42bbf5f7f765d3e]: S. 14B(1)(a)(ia) omitted (1.4.2022) by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted (cond.) by Finance Act 2021 (c. 26), para. 11(5)(b), s. 102(2), Sch. 21 para. 11(3)(aa))

[^key-69b6bfc928dc4b8f1ff50d13e011e5fc]: Words in s. 14B(1)(a)(ii) substituted (1.4.2022) by Finance Act 2021 (c. 26), para. 11(5)(c), s. 102(2), Sch. 21 para. 11(3)(b)

[^key-b79f8e81e48c0a95f4c67a02773c7e11]: Words in s. 14B(1)(b)(i) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 11(4)

[^key-1f491d515cf88a92eb87261f20ebe306]: Words in s. 14C(1)(a) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 12(2)(a)

[^key-367825efa993cf3a5a3d353ca38078d5]: Words in s. 14C(1)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 12(2)(b)

[^key-268c233fc7dbe361de7b76ac046ac1a2]: S. 14C(1)(c) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 12(2)(c), (5)

[^key-9355804c40fea1dd40baaa1a6b63dcfc]: Words in s. 14C(2)(a) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 12(3)(a)

[^key-4e6b205fdee17f0d84981f40285221b6]: Words in s. 14C(2)(c) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 12(3)(b)

[^key-f8db146754e459dd285c3dde0ff1ba9a]: S. 14C(4A) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 12(4)

[^key-0c6cefff536613cc911ffae7bfc81209]: Words in s. 14D(1) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 13(2)(a)

[^key-f1cf4fc95c43a136da5a51857775e0f2]: Words in s. 14D(1)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 13(2)(b)

[^key-695a771562dbae974d26eee4f53600df]: Words in s. 14D(2)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 13(3)

[^key-d6c64cd18a0c4827b1ff46412bba96d0]: Words in s. 14D(3)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 13(4)

[^key-7eaf5a37bf9606c462cd5cf1c4d3660e]: Words in s. 19(3) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 16(3)

[^key-8f2284715450b7d961f06597d746fe4d]: Words in s. 20AAA(4)(a) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 17(1)(2)

[^key-c57a21c4c6c12210ee63ad423fba99d4]: Words in s. 24A(1) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 19(2)

[^key-489cbd5612e00b9224cdcbbc81bd8f99]: Words in s. 24A(3) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 19(3)

[^key-0e8b0f3559481abac31b2aefa43b22a1]: Words in s. 24A(7) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 19(4)

[^key-55e608497ab049c3a6b55c6e019add6b]: Word in s. 24A(1) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 7(a)

[^key-5a84e93ff3c2f9f483fed92490ee7019]: S. 24A(9) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 7(b)

[^key-ec09fb08775f5b4e3af6a107b2c85bbf]: Words in s. 27(1) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(2)(a)

[^key-9c8bf423970703aa704f334b1e1605c8]: Words in s. 27(1) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(2)(b)

[^key-b0c01b4ea59f2d506fc69dd931011a83]: Words in s. 27(1) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(2)(c)

[^key-8d54a52428dcc430f930cd29902193b4]: Words in s. 27(1ZA) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(3)(a)

[^key-93b0d19d9f276ebc4b44e9d8a3ed7bd3]: Words in s. 27(1ZA)(a) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(3)(b)

[^key-05f4335d90b22ecace16c9bdbcf95b2b]: S. 27(1ZA)(aa) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(3)(c)

[^key-5ebad05f29322c0cfe575e9d209f9f07]: S. 27(1ZA)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(3)(d)

[^key-74bbf8321baaaef095fdb9937cbc66fd]: Words in s. 27(1ZB) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(a)

[^key-93c9c7881f9282de90f7ae666ea15537]: Words in s. 27(1ZB) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(b)

[^key-8d16cf7613186039c62b49e5a4c92831]: Words in s. 27(1ZB) renumbered as s. 27(1ZB)(a) (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(c)

[^key-91804c2a9652528bb78f196aa36c41cd]: Words in s. 27(1ZB)(a) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(d)

[^key-744608832560c4b86de7c51c4f6d0501]: S. 27(1ZB)(b) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(4)(e)

[^key-7da2c83388bc5f43bbd8b62709c0bb58]: Words in s. 27(1ZC) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(5)(a)(i)

[^key-c3e54be69e2b0bc82e2026a9ad8ae09f]: Words in s. 27(1ZC) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(5)(a)(ii)

[^key-f4d03fed3e4b71a5c7500510ec405aa9]: Words in s. 27(1ZC)(a) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(5)(b)

[^key-a6822b44c8d9bb1610f1a71188384edb]: Words in s. 27(1ZC)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(5)(c)

[^key-ed0fab309981f30eaeb726e9d42293a1]: Words in s. 27(1ZD) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(6)(a)

[^key-35e8ca5db581ff0e121101769370d082]: Words in s. 27(1ZD) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 20(6)(b)

[^key-90e7f006f612ff9938afd5fa0f3bb637]: Word in s. 27(1B) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 8(a)

[^key-7d76c0a66aa9b01e4c18461d1562fe58]: Word in s. 27(1B)(a) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 8(b)

[^key-176c8bfeffe5f45119542b526eaadd73]: Word in s. 27(1B)(b) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 8(b)

[^key-c11cb72a8ab3651b06c21b5be39af760]: Word in s. 27(1B)(c) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 8(b)

[^key-5e2527d77891a3006513c0fe84647b5e]: S. 14F(6) inserted (1.4.2022 for E.W.S.) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 5

[^key-4d0fb49968d38843a5c957037643f325]: S. 24(3A) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 18(1)(2)

[^key-7aa6d2c9dd1cfb354c1d67514febb476]: Sch. 1A para. 2(2) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(a)(i)

[^key-1b80d3cad2096d5806609428a73055da]: Words in Sch. 1A para. 2(5)(c) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(a)(ii)

[^key-499a8595e5b9c0f8aa440e2ce9985ffd]: Sch. 1A para. 2(5)(d) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(a)(iii)

[^key-0df977be8c68a4e8b917fe1ceb1a097c]: Word in Sch. 1A para. 3(1)(a) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(b)(i)

[^key-3b44ec5539ba8354148f69547191f29a]: Sch. 1A para. 3(1)(c) and word inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(b)(ii)

[^key-33ee495966be71f3117f0edbd9b6ffe0]: Words in Sch. 1A para. 6(1) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(c)(i)

[^key-f33d2f2787ef15c4a3fdb8950acba135]: Words in Sch. 1A para. 6(3) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(c)(ii)

[^key-34b90ab20781d0c8be01e87f49aac995]: Sch. 1A para. 8(1)(aa) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(d)(i)

[^key-2ccecda07df31865f353d1dfae98885c]: Sch. 1A para. 8(1)(e) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(d)(ii)

[^key-70ec761d9c9da30714e0a988de8a5eab]: Word in Sch. 1A para. 9(3)(a) omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(e)(i)

[^key-5828ea54ad6d9399720d42a16293d2f6]: Sch. 1A para. 9(3)(b) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(e)(ii)

[^key-3cd91646a42a86db95afc6beeb336520]: Sch. 1A para. 9(3)(c) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(e)(iii)

[^key-7a18438fb006184c8d146579c532a499]: Words in Sch. 4 para. 19 substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 paras. 23(2), (5)(a)

[^key-1d5452503064c8e61fc0f13c2b6e6820]: Words in Sch. 4 para. 20 inserted (cond.) (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 paras. 23(3), (5)(b)

[^key-f3b4f8c49614ad5faf0d7ddf7d873885]: Words in Sch. 4 para. 21 substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 23(4)(a)

[^key-e64c36c976659ced18ebeda4295a072f]: Words in Sch. 4 para. 21 substituted (cond.) (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 paras. 23(4)(b), (5)(c)

[^key-55ee9235a2c4e686bf565528d714e6c3]: Words in Sch. 4 para. 21 substituted (cond.) (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 paras. 23(4)(c), (5)(d)

[^key-d9bac04b838bba81934897e21b060d6e]: Words in Sch. 5 para. 7 inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 24

[^key-362d5e13731df2615ec56912fa8e71f9]: Words in s. 20AAC(4)(a)(i) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^M_E_f6641c44-7d99-426e-b14f-ab3ec5ce559f]: This version of this provision extends to England and Wales and Scotland only; a separate version has been created for Northern Ireland only

[^M_E_26ff1e47-1be1-4a32-f2ce-86e2155f1f6a]: This version of this provision extends to Northern Ireland only; a separate version has been created for England and Wales and Scotland only

[^V_NI_1c6d25af-cb85-bfc3-527a-613f60e2ad05]: S. 14E substituted (29.6.2021 for N.I. for specified purposes, 1.10.2021 for N.I. in so far as not already in force) by Finance Act 2020 (c. 14), Sch. 11 paras. 8, 18; S.I. 2021/740, regs. 2, 3 (with reg. 1(2))

[^V_NI_79c3802a-76c0-2883-b6f2-55453212ac90]: S. 14E(1A) inserted (1.4.2022 for N.I.) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 4

[^V_NI_fa913529-c1f4-fadc-81c7-a6fb53b79850]: S. 14E(2) excluded (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 21, 23

[^V_NI_c561509d-bda6-bada-0858-9f7cdaa6d92f]: S. 14F substituted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 9, 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

[^V_NI_6e384fdd-32ed-8d1c-a911-f40bae2e5fc0]: Words in s. 14F(6) substituted (28.4.2022 for N.I.) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^M_E_e44d6d9d-ffaa-4383-a47c-18054448ef5a]: This version of this provision extends to Northern Ireland only; a separate version has been created for England and Wales and Scotland only

[^M_E_efca3f28-69d7-4a51-fc96-fe7a16f9bbdd]: This version of this provision extends to England and Wales and Scotland only; a separate version has been created for Northern Ireland only

[^key-b1850ab50b9a49bc1706c85c5f9d4fe8]: S. 14D(6)(a) omitted (7.2.2023 at 12.00 p.m.) by virtue of The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 4(2)

[^key-0ca70bec8ca8076c6e217c0bf61cdb89]: S. 14D(7) inserted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 4(3)

[^key-5cec81f18aa91a418924d203d19a6c9c]: Word in Sch. 1A para. 6 cross-heading inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(3)(a)(6)

[^key-87a235eb17cef5364646619ed3e977e0]: Sch. 1A para. 6(4) re-inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(3)(b)(6)

[^key-92d4f0927bea0a0ea5cfca0411854ed8]: Word in Sch. 1A para. 8(1)(a) inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(a)(i)(6)

[^key-c23bbc26b1b011dee16900698d877bc3]: Word in Sch. 1A para. 8(1)(d) inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(a)(ii)(6)

[^key-f8bfa40e574008fc0e0d49bbd1d4a636]: Words in Sch. 1A para. 8(1)(e) substituted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(a)(iii)(6)

[^key-f6521eb3bfe2052150d25743e7a75bcd]: Sch. 1A para. 8(3) inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(b)(6)

[^key-8c79bde1922d98243772390c5bdbd2a5]: S. 14B(6) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(5)

[^key-a4a2c6a8983d36d953ff720ca16c0220]: Word in s. 10(7)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-14ce93b31ce9a941317bb97c6e164184]: Word in s. 13(5)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-1dbce23b7fc912921e7ed05c34506b68]: Word in s. 13AB(7)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-1ebfa67f6b02b8df958929cc9618c989]: Word in s. 14(8)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-d54cfb7fcdf4263601a23f311e5e35ec]: Word in s. 14D(5)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-87391e3814290e86e1a8c2e5e8b4514d]: Word in s. 20AAC(4)(d) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-80a3488721fbe29ba39779fc2144b2bc]: Word in s. 24A(6)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

[^key-37ddb490678e62963be88c2b9fa17f7e]: Words in Sch. 1A para. 8(1)(e) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 26

Part 2BBiodiesel

Excise duty on blends of bioethanol and hydrocarbon oil

23C

• (1) For the purposes of Part VIII of the Customs and Excise Management Act 1979 (c. 2) (warehousing) the substances specified in subsection (4) shall be treated as if they were chargeable with duty (and therefore within the scope of section 92(1)(a) or (c) of that Act) whether or not duty is in fact chargeable.

• (2) The Commissioners may make regulations under section 93 of that Act (warehousing regulations) that relate to a substance specified in subsection (4).

• (3) In respect of a substance specified in subsection (4) which has been or is to be deposited in an excise warehouse by virtue of subsection (2), the Commissioners may—

• (a) treat the substance, or make provision by regulations for treating the substance, as if duty were chargeable in relation to it by virtue of a specified enactment;

• (b) make any regulations, or do any other thing, of a kind that they could make or do (whether or not by virtue of a provision of Part VIII of that Act) in respect of a substance deposited in an excise warehouse under Part VIII of that Act.

• (4) The substances referred to in subsection (1) are—

• (a) petroleum gas,

• (b) animal fat set aside for use as motor fuel or heating fuel,

• (c) vegetable fat set aside for use as motor fuel or heating fuel,

• (d) non-synthetic methanol set aside for use as motor fuel or heating fuel,

• (da) aqua methanol,

• (e) biodiesel,

• (f) a mixture of two or more substances specified in paragraphs (a) to (e), and

• (g) any other substance specified for the purposes of this section in regulations made by the Commissioners.

• (5) In subsection (4)—

• (a) “petroleum gas” means any hydrocarbon which—

• (i) is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and

• (ii) is not natural gas (as defined in paragraph (b) below),

• (b) “natural gas” means gas with a methane content of not less than 80%,

• (c) “animal fat” means a triglyceride of animal origin,

• (d) “vegetable fat” means a triglyceride of vegetable origin, and

• (e) “non-synthetic methanol” means methyl alcohol of non-synthetic origin.

• (6) Regulations under subsection (4)(g)—

• (a) may make provision only if the Commissioners think it necessary or expedient for a purpose connected with Council Directive 2008/118/EC concerning the general arrangements for excise duty,

• (b) may, in particular, make provision by reference to that Directive or any other Community instrument, and

• (c) may, in particular, make provision by reference to the purpose for which a substance is intended to be used.

2AB

• (1) In this Act “bioethanol” means a liquid fuel—

• (a) consisting of ethanol produced from biomass, and

• (b) capable of being used for the same purposes as light oil.

• (2) In subsection (1)—

• (a) “liquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and

• (b) “biomass” means vegetable and animal substances constituting the biodegradable fraction of—

• (i) products, wastes and residues from agriculture, forestry and related activities, or

• (ii) industrial and municipal waste.

• (3) A substance shall be treated as falling within subsection (1)(a) if it—

• (a) is denatured alcohol for the purposes of section 5 of the Finance Act 1995 (c. 4), and

• (b) would fall within subsection (1)(a) above (without reliance on this subsection) but for the presence of a component introduced—

• (i) for the purpose of rendering the substance denatured alcohol, and

• (ii) in the minimum proportion necessary for that purpose.

6AD

• (1) A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of bioethanol.

• (2) In subsection (1) “chargeable use” means use—

• (a) as fuel for any engine, motor or other machinery,

• (b) as an additive or extender in any substance so used, or

• (c) for the production of bioethanol blend.

• (3) The rate of duty under this section is the same as that in the case of unleaded petrol.

6AE

• (1) A duty of excise shall be charged on bioethanol blend—

• (a) imported into the United Kingdom, or

• (b) produced in the United Kingdom and delivered for home use from a refinery or other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioethanol blend chargeable with duty under paragraph (a) above.

• (2) In this Act “bioethanol blend” means any mixture that is produced by mixing—

• (a) bioethanol, and

• (b) hydrocarbon oil not charged with excise duty.

• (3) The rate at which the duty shall be charged on any bioethanol blend is the same as that in the case of unleaded petrol.

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

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) Where imported bioethanol blend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the blend, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.

6AF

• (1) The Commissioners may by regulations provide for—

• (a) references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—

• (i) bioethanol;

• (ii) bioethanol blend;

• (b) references in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under—

• (i) section 6AD above;

• (ii) section 6AE above;

• (c) bioethanol, or bioethanol blend, to be treated for the purposes of such of the following provisions of this Act as may be specified as if it fell within a specified description of hydrocarbon oil.