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Hydrocarbon Oil Duties Act 1979

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  1. Introductory Text

  2. The dutiable commodities

    1. 1. Hydrocarbon oil.

    2. 2. Provisions supplementing s. 1.

    3. 2AA. Biodiesel

    4. 2A. Power to amend definitions.

    5. 3. Hydrocarbon oil as ingredient of imported goods.

    6. 4. Petrol substitutes and power methylated spirits.

    7. 5. Road fuel gas.

  3. Charging provisions

    1. 6. Excise duty on hydrocarbon oil.

    2. 6AA. Excise duty on biodiesel

    3. 6AB. Excise duty on blends of biodiesel and heavy oils

    4. 6AC. Application to biodiesel and bioblend of provisions relating to hydrocarbon oil

    5. 6A.Fuel substitutes.

    6. 7. Excise duty on petrol substitutes and power methylated spirits.

    7. 8. Excise duty on road fuel gas.

  4. Delivery of oil without payment of duty

    1. 9. Oil delivered for home use for certain industrial purposes.

    2. 10. Restrictions on the use of duty-free oil.

  5. Rebate of duty

    1. 11. Rebate on heavy oil.

    2. 12. Rebate not allowed on fuel for road vehicles.

    3. 13. Penalties for misuse of rebated heavy oil.

    4. 13A. Rebate on unleaded petrol

    5. 13AA. Restrictions on use of rebated kerosene.

    6. 13AB. Penalties for misuse of kerosene.

    7. 14. Rebate on light oil for use as furnace fuel.

  6. Drawback

    1. 15. Drawback of duty on exportation etc. of certain goods.

    2. 16. Drawback of duty on exportation etc. of power methylated spirits.

  7. Miscellaneous reliefs

    1. 17. Heavy oil used by horticultural producers.

    2. 17A. Biodiesel used otherwise than as road fuel

    3. 18. Fuel for ships in home waters.

    4. 19. Fuel used in fishing boats, etc.

    5. 19A. Fuel for producing energy for refineries etc.

    6. 20. Contaminated or accidentally mixed oil.

  8. Mixing: adjustment of duty

    1. 20A. Mixing: adjustment of duty.

    2. 20AAA. Mixing of rebated oil.

    3. 20AAB. Mixing of rebated oil: supplementary.

    4. 20AA. Power to allow reliefs.

    5. 20AB. Power to allow reliefs for fuel testing etc

  9. Administration and enforcement

    1. 21. Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.

    2. 22. Prohibition on use of petrol substitutes on which duty has not been paid.

    3. 23. Prohibition on use etc. of road fuel gas on which duty has not been paid.

    4. 23A. Regulation of traders in controlled oil

    5. 23B. Power to provide for exceptions to section 23A

    6. 24. Control of use of duty-free and rebated oil.

    7. 24AA. Registered excise dealers and shippers regulations: special provision for traders in controlled oil

    8. 24A. Penalties for misuse of marked oil.

  10. Supplementary

    1. 25. Regulations.

    2. 26. Directions.

    3. 27. Interpretation.

    4. 28. Consequential amendments, repeals, savings and transitional provisions.

    5. 29. Citation and commencement.

  11. SCHEDULES

    1. SCHEDULE 1

      EXCEPTED VEHICLES

      1. Unlicensed vehicles not used on public roads

        1. 1.(1) A vehicle is an excepted vehicle while—

      2. Tractors

        1. 2.(1) A vehicle is an excepted vehicle if it is—...

      3. Light agricultural vehicles

        1. 3.(1) A vehicle is an excepted vehicle if it is...

      4. Agricultural engines

        1. 4.An agricultural engine is an excepted vehicle.

      5. Vehicles used between different parts of land

        1. 5.A vehicle is an excepted vehicle if—

      6. Mowing machines

        1. 6.A mowing machine is an excepted vehicle.

      7. Snow clearing vehicles

        1. 7.A vehicle is an excepted vehicle when it is—

      8. Gritters

        1. 8.A vehicle is an excepted vehicle if it is constructed...

      9. Mobile cranes

        1. 9.(1) A mobile crane is an excepted vehicle.

      10. Digging machines

        1. 10.(1) A digging machine is an excepted vehicle.

      11. Works trucks

        1. 11.(1) A works truck is an excepted vehicle.

      12. Road construction vehicles

        1. 12.(1) A vehicle is an excepted vehicle if it is—...

      13. Road rollers

        1. 13.A road roller is an excepted vehicle.

      14. Interpretation

        1. 14.In this Schedule “ public road ” means a road...

    2. SCHEDULE 2

      MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17

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

    3. SCHEDULE 2A

      Mixing of rebated oil

      1. Part I Light oil

        1. Converting unleaded petrol into leaded petrol

          1. 1.(1) A mixture which is leaded petrol is produced in...

        2. Converting unleaded petrol into higher octane unleaded petrol

          1. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        3. Mixing different kinds of unleaded petrol

          1. 2A.(1) A mixture which is unleaded petrol is produced in...

        4. Power to create exceptions

          1. 3.The Commissioners may give a direction that, in such description...

      2. Part II Heavy oil

        1. Mixing partially rebated heavy oil with unrebated heavy oil

          1. 4.A mixture of heavy oils is produced in contravention of...

        2. Mixing fully rebated heavy oil with unrebated heavy oil

          1. 5.A mixture of heavy oils is produced in contravention of...

        3. Mixing fully rebated heavy oil with partially rebated heavy oil

          1. 6.A mixture of heavy oils is produced in contravention of...

        4. Mixing different types of partially rebated gas oil

          1. 6A.A mixture of heavy oils is produced in contravention of...

        5. Complex mixtures of heavy oils

          1. 7.A mixture of heavy oils is produced in contravention of...

      3. Part IIA Unrebated heavy oil

        1. 7A.A mixture of heavy oils is produced in contravention of...

      4. Part 2B Biodiesel Mixing biodiesel with rebated heavy oil (1) A mixture is produced in contravention of this paragraph...

        1. 7B.Mixing biodiesel with rebated heavy oil

      5. Part III Rates of duty, etc.

        1. Rate for mixtures of light oil

          1. 8.(1) Subject to paragraph 10 below, duty under section 20AAA(1)...

        2. Rate for mixtures of heavy oil

          1. 9.(1) Subject to paragraph 10 below, duty charged under subsection...

        3. Credit for duty paid on ingredients of mixture

          1. 10.(1) . . . where duty is charged under section...

        4. Interpretation

          1. 11.(1) In this Schedule— “fuel oil” has the same meaning...

    4. SCHEDULE 3

      SUBJECTS FOR REGULATIONS UNDER SECTION 21

      1. Part I hydrocarbon oil

        1. 1.Prohibiting the production of hydrocarbon oil or any description of...

        2. 2.Specifying the circumstances in which any such licence may be...

        3. 3.Regulating the production, storage and warehousing of hydrocarbon oil or...

        4. 4.Prohibiting the refining of hydrocarbon oil elsewhere than in a...

        5. 5.Prohibiting the incorporation of gas in hydrocarbon oil elsewhere than...

        6. 6.Regulating the use and storage of hydrocarbon oil in a...

        7. 7.Regulating or prohibiting the removal to a refinery of hydrocarbon...

        8. 8.Regulating the removal of imported hydrocarbon oil to a refinery...

        9. 9.Making provision for securing payment of the excise duty on...

        10. 10.Relieving from the excise duty chargeable on hydrocarbon oil produced...

        11. 10A.Amending the definition of “aviation gasoline” in subsection (4) of...

        12. 10B.Conferring power to require information relating to the supply or...

        13. 10C.Requiring producers and users of and dealers in aviation gasoline...

        14. 11.Generally for securing and collecting the excise duty chargeable on...

      2. Part II

        1. 12.Prohibiting the production of petrol substitutes, and dealing in petrol...

        2. 13.Specifying the circumstances in which any such licence may be...

        3. 14.Regulating the production, dealing in, storage and warehousing of petrol...

        4. 15.Relieving from the excise duty petrol substitutes intended for exportation...

        5. 16.Generally for securing and collecting the excise duty. In this...

      3. Part III road fuel gas

        1. 17.Prohibiting the production of gas, and dealing in gas on...

        2. 18.Specifying the circumstances in which any such licence may be...

        3. 19.Regulating the production, dealing in, storage and warehousing of gas...

        4. 20.Requiring containers for gas to be marked in the manner...

        5. 21.Conferring power to require information relating to the supply or...

        6. 22.Requiring a person owning or possessing a road vehicle which...

        7. 23.Requiring the production of books or documents relating to the...

        8. 24.Authorising the entry and inspection of premises (other than private...

        9. 25.Generally for securing and collecting the excise duty. In this...

    5. SCHEDULE 4

      SUBJECTS FOR REGULATIONS UNDER SECTION 24

      1. As to grant of relief . . .

        1. 1.Regulating the approval of persons for purposes of section 9(1)...

        2. 2.Enabling permission under section 9(1) of this Act to be...

        3. 3.Requiring claims or applications for repayment under section 9(4), 17,...

      2. As to mixing of oil

        1. 4.Imposing restrictions on the mixing with other oil of any...

      3. As to marking of oil

        1. 5.Requiring as a condition of allowing rebate on, or delivery...

        2. 6.Prescribing the substances which are to be used as markers....

        3. 7.Providing that the presence of a marker shall be disregarded...

        4. 8.Prohibiting the addition to any oil of any prescribed marker...

        5. 9.Prohibiting the removal from any oil of any prescribed marker...

        6. 10.Prohibiting the addition to oil of any substance, not being...

        7. 11.Regulating the storage or movement of prescribed markers.

        8. 12.Requiring any person who adds a prescribed marker to any...

        9. 13.Requiring, in such circumstances or subject to such exceptions as...

        10. 14.Requiring any person who supplies oil in which a prescribed...

        11. 15.Prohibiting the sale of any oil the colour of which...

        12. 16.Prohibiting the importation of oil in which any prescribed marker,...

      4. As to control of storage, supply etc. of oil, entry of premises etc.

        1. 17.Regulating the storage or movement of oil.

        2. 18.Restricting the supplying of oil in respect of which rebate...

        3. 18A.Prohibiting the use of aviation gasoline otherwise than as a...

        4. 18B.Prohibiting the taking of aviation gasoline into fuel tanks for...

        5. 19.Requiring a person owning or possessing a road vehicle which...

        6. 20.Requiring the production of books or documents relating to the...

        7. 21.Authorising the entry and inspection of premises (other than private...

      5. Interpretation

        1. 22.In this Schedule— “oil” means hydrocarbon oil; “prescribed” means prescribed...

    6. SCHEDULE 5

      SAMPLING

      1. 1.The person taking a sample— (a) if he takes it...

      2. 2.(1) The result of an analysis of a sample shall...

      3. 3.(1) Subject to sub-paragraph (2) below, in any such proceedings...

      4. 4.(1) Any notice required or authorised to be given under...

      5. 5.In this Schedule “authorised analyst” means— (a) the Government Chemist...

      6. 6.References in this Schedule to the taking of a sample...

      7. 7.This Schedule shall have effect in its application to a...

    7. SCHEDULE 6

      CONSEQUENTIAL AMENDMENTS

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

        1. 1.In section 92(2) of the Finance Act 1965 and section...

      2. Transport Act 1968

        1. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 3, 4, 5.. . . . . . . . . ....

      3. Excise Duties (Gas as Road Fuel) Order 1972

        1. 6.In Article 3 of the Excise Duties (Gas as Road...

        2. 7.. . . . . . . . . ....

    8. SCHEDULE 7

      REPEALS

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