Hydrocarbon Oil Duties Act 1979
Hydrocarbon Oil Duties Act 1979 (1979 c. 5)
- Hydrocarbon Oil Duties Act 1979 (1979 c. 5)
- The dutiable commodities
- 1 Hydrocarbon oil.
- 2 Provisions supplementing s. 1.
- 2AA Biodiesel
- 2AB Bioethanol
- 2AC Aqua methanol
- 2A Power to amend definitions.
- 3 Hydrocarbon oil as ingredient of imported goods.
- 5 Road fuel gas.
- Charging provisions
- 6 Excise duty on hydrocarbon oil.
- 6AA Excise duty on biodiesel
- 6AB Excise duty on blends of biodiesel and heavy oils
- 6AC Application to biodiesel and bioblend of provisions relating to hydrocarbon oil
- 6AD Excise duty on bioethanol
- 6AE Excise duty on blends of bioethanol and hydrocarbon oil
- 6AF Application to bioethanol and bioethanol blend of provisions relating to hydrocarbon oil
- 6AG Excise duty on aqua methanol
- 6AH Application to aqua methanol of provisions relating to hydrocarbon oil
- 6A Fuel substitutes.
- 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 8 Excise duty on road fuel gas.
- Delivery of oil without payment of duty
- 9 Oil delivered for home use for certain industrial purposes.
- 10 Restrictions on the use of duty-free oil.
- Rebate of duty
- 11 Rebate on heavy oil.
- 12 Rebate not allowed on fuel other than for excepted machines.
- 13 Penalties for contravention of section 12.
- 13ZA Rebate on certain heavy oil used for heating etc
- 13ZB Restrictions on supply of certain heavy oil for heating etc
- 13A Rebate on unleaded petrol
- 13AA Restrictions on use of rebated kerosene.
- 13AB Penalties for contravention of section 13AA.
- 13AC Use of rebated kerosene for private pleasure-flying
- 13AD Penalties for contravention of section 13AC
- 14 Rebate on light oil for use as furnace fuel.
- 14A Rebate on biodiesel used as fuel for excepted machines
- 14B Rebate on bioblend used as fuel for excepted machines.
- 14C Restrictions on use of rebated biodiesel and bioblend
- 14D Penalties for misuse of rebated biodiesel or bioblend
- 14E Rebated heavy oil and bioblend: private pleasure craft
- 14E Restrictions on use of certain fuel for private pleasure craft
- 14F Penalties for contravention of section 14E
- 14F Penalties for contravention of section 14E
- Drawback
- 15 Drawback of duty on exportation etc. of certain goods.
- 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Miscellaneous reliefs
- 17 Heavy oil used by horticultural producers.
- 17A Biodiesel used otherwise than as road fuel
- 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 19 Fuel used in lifeboats, etc.
- 19A Fuel for producing energy for refineries etc.
- 20 Contaminated or accidentally mixed oil.
- Mixing
- 20A Mixing: adjustment of duty.
- 20AAA Mixing of rebated oil.
- 20AAB Mixing of rebated oil: supplementary.
- 20AAC Prohibition on mixing of aqua methanol
- 20AAD Mixing of aqua methanol in contravention of prohibition: adjustment of duty
- 20AA Power to allow reliefs.
- 20AB Power to allow reliefs for fuel testing etc
- Administration and enforcement
- 20AC Determination by Commissioners of composition of substance
- 21 Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.
- 22 Prohibition on use of fuel substitutes on which duty has not been paid
- 23 Prohibition on use etc. of road fuel gas on which duty has not been paid.
- 23A Regulation of traders in controlled oil
- 23B Power to provide for exceptions to section 23A
- 23C Warehousing
- 24 Control of use of duty-free and rebated oil.
- 24AA Registered excise dealers and shippers regulations: special provision for traders in controlled oil
- 24A Penalties for misuse of marked oil.
- Supplementary
- 25 Regulations.
- 26 Directions.
- 27 Interpretation.
- 28 Consequential amendments, repeals, savings and transitional provisions.
- 29 Citation and commencement.
- SCHEDULES
- SCHEDULE 1 EXCEPTED VEHICLES
- Unlicensed vehicles not used on public roads
- Tractors
- Light agricultural vehicles
- Agricultural material handlers
- Agricultural engines
- Agricultural processing vehicles
- Vehicles used between different parts of land
- Mowing machines
- Snow clearing vehicles
- Gritters
- Mobile cranes
- Mobile pumping vehicles
- Digging machines
- Works trucks
- Road construction vehicles
- Road rollers
- Road surfacing vehicles
- Tar Sprayers
- Interpretation
- SCHEDULE 1A Excepted machines
- Agricultural vehicle
- Special vehicles
- Unlicensed vehicles
- Trains etc
- Vessels etc
- Mowing machines
- Other machines or appliances
- Interpretation
- SCHEDULE 2 MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17
- SCHEDULE 2A Mixing of rebated oil
- Part I Light oil
- Converting unleaded petrol into leaded petrol
- Converting unleaded petrol into higher octane unleaded petrol
- Mixing different kinds of unleaded petrol
- Power to create exceptions
- Part II Heavy oil
- Mixing partially rebated heavy oil with unrebated heavy oil
- Mixing fully rebated heavy oil with unrebated heavy oil
- Mixing fully rebated heavy oil with partially rebated heavy oil
- Mixing different types of partially rebated gas oil
- Complex mixtures of heavy oils
- Part IIA Unrebated heavy oil
- Mixing biodiesel with rebated heavy oil
- Part III Rates of duty, etc.
- Rate for mixtures of light oil
- Rate for mixtures of heavy oil
- Credit for duty paid on ingredients of mixture
- Interpretation
- SCHEDULE 3 SUBJECTS FOR REGULATIONS UNDER SECTION 21
- Part I hydrocarbon oil
- Part III road fuel gas
- SCHEDULE 4 SUBJECTS FOR REGULATIONS UNDER SECTION 24
- As to grant of relief . . .
- As to mixing of oil
- As to marking of oil
- As to control of storage, supply etc. of oil, entry of premises etc.
- Interpretation
- SCHEDULE 5 SAMPLING
- SCHEDULE 6 CONSEQUENTIAL AMENDMENTS
- Finance Act 1965 and Finance Act (Northern Ireland) Act 1965
- Transport Act 1968
- Excise Duties (Gas as Road Fuel) Order 1972
- SCHEDULE 7 REPEALS
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