(1)The Hydrocarbon Oil Duties Act 1979 (“the 1979 Act”) shall have effect in relation to such cases as may be specified in an order made by the Treasury as if references in that Act to hydrocarbon oil or to road fuel gas included references to any [F2energy product] which is designated by that order as a substance which is to be treated for the purposes of that Act as the equivalent of hydrocarbon oil or, as the case may be, of road fuel gas.
(2)The Treasury may by order provide, in relation to any substance which by virtue of this section is to be treated for the purposes of the 1979 Act as the equivalent of hydrocarbon oil [F3or road fuel gas], for that substance to be treated for the purposes of such of the provisions of that Act as may be specified in the order [F4as if it fell within such class or description of substance] [F5as may be so specified].
(3)In exercising their powers under this section, the Treasury shall so far as practicable secure that [F6an energy product] which is intended for, or capable of being put to, a particular use is treated for the purposes of the 1979 Act as if it were [F7the substance] to which, when put to that use, it is most closely equivalent.
[F8(4)In this section “energy product” means a substance which—
(a)is an energy product for the purposes of Council Directive 2003/ 96/EC restructuring the Community framework for the taxation of energy products and electricity, and
(b)is not (apart from as a result of this section) hydrocarbon oil or road fuel gas within the meaning of the 1979 Act.]
(5)The power of the Treasury to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons; and any such order may make different provision for different cases and different substances.
[F9(6)Where a duty of excise is charged on a substance under a provision of the 1979 Act by virtue of an order under this section, no duty shall be charged on the substance under any other provision of that Act.]
Textual Amendments
F1S. 10 heading substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(7)
F2Words in s. 10(1) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(2)
F3Words in s. 10(2) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(3)(a)
F4Words in s. 10(2) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(3)(b)
F5Words in s. 10(2) substituted (24.7.2002) by 2002 c. 23, s. 7(2)(a)
F6Words in s. 10(3) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(4)(a)
F7Words in s. 10(3) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(4)(b)
F8S. 10(4) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(5)
F9S. 10(6) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 14(6)