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Hydrocarbon Oil Duties Act 1979
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Changes to legislation:
Hydrocarbon Oil Duties Act 1979, Paragraph 9 is up to date with all changes known to be in force on or before 02 May 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 6AB(6)-(8) substituted for s. 6AB(6) by 2002 c. 23 Sch. 2 para. 7(2)
- s. 12(2ZA) inserted by 2021 c. 26 Sch. 21 para. 5(1)(c) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 5(1)(c) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(a).)
- s. 13(2)(a) words in s. 13(2) renumbered as s. 13(2)(a) by 2021 c. 26 Sch. 21 para. 6(4)(a) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(a) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e).)
- s. 13(2)(b) and words words substituted by 2021 c. 26 Sch. 21 para. 6(4)(b) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(b) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e).)
- s. 14B(1)(ia) omitted by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted) (cond.) by 2021 c. 26 Sch. 21 para. 11(3)(aa)para. 11(5)(b)
[F19(1)In this Schedule—U.K.
“caravan” has the meaning given by section 29(1) of the Caravan Sites and Control of Development Act 1960;
“community amateur sports club” has the meaning given by section 658 of the Corporation Tax Act 2010;
“fair” means a fair consisting wholly or principally of the provision of amusements;
“fuel gas” means any substance which would be road fuel gas within the meaning given by section 5(1) if it were for use as fuel in a road vehicle;
“golf course” includes driving range (whether or not on the site of a golf course).
(2)In this Schedule, references to a vehicle being used—
(a)on a golf course, or
(b)on land maintained by a community amateur sports club,
include references, when two parts of the golf course or land are on either side of a road, to the vehicle going between the two parts by the shortest practicable route.
(3)In this Schedule, a fair or circus is a travelling fair or circus if—
(a)it is provided or operated wholly or principally by persons who travel from place to place for the purpose of providing or operating fairs or circuses, F2...
[F3(b)it is fully dismantled at least once a year, and]
[F4(c)the persons who provide or operate it are able to demonstrate that, when the fair or circus is dismantled, it is capable of being transported to another location.]]
Textual Amendments
F1Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22
F2Word 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)
F3Sch. 1A para. 9(3)(b) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(e)(ii)
F4Sch. 1A para. 9(3)(c) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(e)(iii)
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