Search Legislation

Finance Act 2008

Status:

This is the original version (as it was originally enacted).

22(1)Section 27 (interpretation) is amended as follows.

(2)In subsection (1)—

(a)in the definition of “controlled oil”, after “13AA” insert “or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B”,

(b)after that definition insert—

“excepted vehicle” means a vehicle that is an excepted vehicle within the meaning of Schedule 1;,

(c)after the definition of “hydrocarbon oil” insert—

“kerosene” has the meaning given by section 1(8);,

(d)in the definition of “rebate”, after “14” insert “, 14A, 14B”, and

(e)in the definition of “road vehicle”, for the words from “vehicle which” to the end substitute “excepted vehicle;”.

(3)After that subsection insert—

(1ZA)For the purposes of this Act, a substance is used as fuel for a vehicle if (and only if) it is used as fuel for—

(a)the engine provided for propelling the vehicle, or

(b)an engine which draws fuel from the same supply as that engine.

(1ZB)For those purposes, a substance is taken into a vehicle as fuel, or as an additive or extender in any fuel, if (and only if) it is taken into the vehicle as part of the supply from which the engine provided for propelling the vehicle draws fuel.

(1ZC)For those purposes, the following persons are liable for a substance being taken into a vehicle or into the fuel supply of an engine—

(a)the person who has charge of the vehicle or engine at the time the substance is taken in, and

(b)the owner of the vehicle or engine at that time (or, if another person is entitled to possession of it at that time, that other person).

(1ZD)Subsection (1ZC) applies in relation to appliances and storage tanks as it applies in relation to vehicles.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources