17U.K.Regulating the storage or movement of oil.
Modifications etc. (not altering text)
C1Sch. 4 para. 17 modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(f)
C2Sch. 4 paras. 12-17 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))
18U.K.Restricting the supplying of oil in respect of which rebate has been allowed and not repaid or on which excise duty has not been paid.
[F118AU.K.Prohibiting the use of aviation gasoline otherwise than as a fuel for aircraft.]
Textual Amendments
F1Sch. 4 paras. 18A, 18B inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(6)
F218BU.K.Prohibiting the taking of aviation gasoline into fuel tanks for engines other than aircraft engines.
Textual Amendments
F2Sch. 4 paras. 18A,18B inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(6)
19U.K.Requiring a person owning or possessing a [F3vehicle, vessel, machine or appliance] which is constructed or adapted to use heavy oil as fuel to keep such accounts and records in such manner as may be prescribed, and to preserve such books and documents relating to the supply of heavy oil to or by him, or the use of heavy oil by him, for such period as may be prescribed.
Textual Amendments
F3Words 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)
20U.K.Requiring the production of books or documents relating to the supply or use of oil or the use of any vehicle [F4, vessel, machine or appliance].
Textual Amendments
F4Words 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)
21[F5(1)]Authorising the entry and inspection of premises [F6(including places of any description, and in particular tents or movable structures, other] than private dwelling-houses) and the examination of vehicles [F7, vessels, machines or appliances ], and authorising, or requiring the giving of facilities for, the inspection of oil found on any premises entered or on or in any vehicle [F8, vessel, machine or appliance ] and the taking of samples of any oil inspected.U.K.
[F9(2)In this paragraph “premises” includes any floating structure.
(3)Nothing in sub-paragraph (1) enables regulations to be made authorising the examination of the interior of part of a vessel if that part is used as a dwelling.]
Textual Amendments
F5Sch. 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))
F6Words in Sch. 4 para. 21 substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 23(4)(a)
F7Words 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)
F8Words 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)
F9Sch. 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))
Modifications etc. (not altering text)
C3Sch. 4 para. 21 modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(f)
C4Sch. 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)