Hydrocarbon Oil Duties Act 1979

1. Introductory Text

2. The dutiable commodities

   1. 1. Hydrocarbon oil

   2. 2. Provisions supplementing s. 1

   3. 3. Hydrocarbon oil as ingredient of imported goods

   4. 4. Petrol substitutes and power methylated spirits

   5. 5. Road fuel gas

3. Charging provisions

   1. 6. Excise duty on hydrocarbon oil

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

   3. 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. 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. 18. Fuel for ships in home waters

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

   4. 20. Oil contaminated or accidentally mixed in warehouse

8. Administration and enforcement

   1. 21. Regulations with respect to hydrocarbon 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. 24. Control of use of duty-free and rebated oil

9. Supplementary

   1. 25. Regulations

   2. 26. Directions

   3. 27. Interpretation

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

   5. 29. Citation and commencement

10. SCHEDULES

    1. SCHEDULE 1

       Vehicles which are not road vehicles within the meaning of this act

       1. Vehicles excluded from definition of " road vehicle "

          1. 1. Any vehicle while it is not used on a public...

          2. 2. The following— (a) any vehicle exempted from vehicle excise duty...

       2. Interpretation

          1. 3. In paragraph 1 above " public road " means a...

          2. 4. In this Schedule " vehicle excise licence", " vehicle excise...

          3. 5. In the application of this Schedule to Northern Ireland, for...

    2. SCHEDULE 2

       Meaning of " horticultural produce " for purposes of relief under section 17

    3. 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. Fixing the date of expiration of any such licence.

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

       2. PART II Petrol substitutes

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

          2. 13. Fixing the date of expiration of any such licence.

          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. Fixing the date of expiration of any such licence.

          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...

    4. SCHEDULE 4

       Subjects for regulations under section 24

       1. As to grant of relief under sections 9 and 14

          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 for repayment under section 9(4) of this Act...

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

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

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

       5. Interpretation

          1. 22. In this Schedule— " oil " means hydrocarbon oil; "...

    5. 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—

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

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

    6. SCHEDULE 6

       Consequential amendments

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

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

       2. Transport Act 1968

          1. 2. In section 69 of the Transport Act 1968 (revocation etc....

       3. Finance Act 1972

          1. 3. In Item 4 of Group 7 in Schedule 4 to...

          2. 4. In Note (3) to Group 7 in Schedule 4 to...

          3. 5. In Note (4) to Group 7 in Schedule 4 to...

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

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

       5. Finance (No. 2) Act 1975

          1. 7. In Note (1) to Group 8 in Schedule 7 to...

    7. SCHEDULE 7

       Repeals