http://www.legislation.gov.uk/ukpga/1982/39/section/3Finance Act 1982An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1982-10-01texttext/xmlenStatute Law Database2017-09-07Expert Participation2016-10-01Part I Customs and ExciseF13 Hydrocarbon oil, etc.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .