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Hydrocarbon Oil Duties Act 1979
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Rhagor o Adnoddau
Changes over time for: SCHEDULE 3
Version Superseded: 01/11/2008
Alternative versions:
- 01/02/1991- Amendment
- 01/12/1995- Amendment
- 01/09/2004- Amendment
- 01/04/2007
Point in time - 01/11/2008- Amendment
Status:
Point in time view as at 01/04/2007.
Changes to legislation:
Hydrocarbon Oil Duties Act 1979, SCHEDULE 3 is up to date with all changes known to be in force on or before 13 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
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Section 21(1).
SCHEDULE 3U.K. SUBJECTS FOR REGULATIONS UNDER SECTION 21
Part IU.K. hydrocarbon oil
1U.K.Prohibiting the production of hydrocarbon oil or any description of hydrocarbon oil except by a person holding a licence.
2U.K.[F1Specifying the circumstances in which any such licence may be surrendered or revoked]
Textual Amendments
F1Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 4
3U.K.Regulating the production, storage and warehousing of hydrocarbon oil or any description of hydrocarbon oil and the removal of any such oil to or from premises used for the production of any such oil.
Modifications etc. (not altering text)
C1Sch. 3 para. 3 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)(e)
C2Sch. 3 para. 3 modified by S.I. 2004/2065, reg. 3(2)(g) (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)(c))
4U.K.Prohibiting the refining of hydrocarbon oil elsewhere than in a refinery.
5U.K.Prohibiting the incorporation of gas in hydrocarbon oil elsewhere than in a refinery.
6U.K.Regulating the use and storage of hydrocarbon oil in a refinery.
Modifications etc. (not altering text)
C3Sch. 3 paras. 6-11 modified by S.I. 2004/2065, reg. 3(2)(g) (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)(c))
7U.K.Regulating or prohibiting the removal to a refinery of hydrocarbon oil in respect of which any rebate has been allowed.
Modifications etc. (not altering text)
C3Sch. 3 paras. 6-11 modified by S.I. 2004/2065, reg. 3(2)(g) (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)(c))
8U.K.Regulating the removal of imported hydrocarbon oil to a refinery without payment of the excise duty on such oil.
Modifications etc. (not altering text)
C3Sch. 3 paras. 6-11 modified by S.I. 2004/2065, reg. 3(2)(g) (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)(c))
9U.K.Making provision for securing payment of the excise duty on any imported hydrocarbon oil received into a refinery.
Modifications etc. (not altering text)
C3Sch. 3 paras. 6-11 modified by S.I. 2004/2065, reg. 3(2)(g) (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)(c))
10U.K.Relieving from the excise duty chargeable on hydrocarbon oil produced in the United Kingdom any such oil intended for exportation or shipment as stores.
Modifications etc. (not altering text)
C3Sch. 3 paras. 6-11 modified by S.I. 2004/2065, reg. 3(2)(g) (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)(c))
[F210A F3U.K.Amending the definition of “aviation gasoline” in subsection (4) of section 6 of this Act.]
Textual Amendments
F2Sch. 3 Pt. I para. 10A substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 3(5)(6)
F3Sch. 3 Pt. I paras. 10A-10C inserted by Finance Act 1982 (c. 39), s. 4(5)
Modifications etc. (not altering text)
C3Sch. 3 paras. 6-11 modified by S.I. 2004/2065, reg. 3(2)(g) (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)(c))
10B F4U.K.Conferring power to require information relating to the supply or use of aviation gasoline to be given by producers, dealers and users.
Textual Amendments
F4Sch. 3 Pt. I paras. 10A-C inserted by Finance Act 1992 (c. 39), s. 4(5)
Modifications etc. (not altering text)
C3Sch. 3 paras. 6-11 modified by S.I. 2004/2065, reg. 3(2)(g) (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)(c))
10C F5U.K.Requiring producers and users of and dealers in aviation gasoline to keep and produce records relating to aviation gasoline.
Textual Amendments
F5Sch. 3 Pt. I paras. 10A-C inserted by Finance Act 1992 (c. 39), s. 4(5)
Modifications etc. (not altering text)
C3Sch. 3 paras. 6-11 modified by S.I. 2004/2065, reg. 3(2)(g) (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)(c))
11U.K.Generally for securing and collecting the excise duty chargeable on hydrocarbon oil . . . F6.
Textual Amendments
F6Words repealed by Finance Act 1985 (c. 54, SIF 40:1), s. 7, Sch. 4 para. 4, Sch. 27 Pt. I Note 2
Modifications etc. (not altering text)
C3Sch. 3 paras. 6-11 modified by S.I. 2004/2065, reg. 3(2)(g) (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)(c))
C4Sch. 3 para. 11 modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(d)
C5Sch. 3 para. 11 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)(e)
F7Part IIU.K.
Textual Amendments
F7Sch. 3 Pt. II repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt.I; S.I. 1995/2715, art. 2
Part IIIU.K. road fuel gas
17U.K.Prohibiting the production of gas, and dealing in gas on which the excise duty has not been paid, except by persons holding a licence.
18U.K.[F9Specifying the circumstances in which any such licence may be surrendered or revoked].
Textual Amendments
F9Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 4
19U.K.Regulating the production, dealing in, storage and warehousing of gas and the removal of gas to and from premises used therefor.
20U.K.Requiring containers for gas to be marked in the manner prescribed by the regulations.
21U.K.Conferring power to require information relating to the supply or use of gas and containers for gas to be given by producers of and dealers in gas, and by the person owning or possessing or for the time being in charge of any road vehicle which is constructed or adapted to use gas as fuel.
22U.K.Requiring a person owning or possessing a road vehicle which is constructed or adapted to use gas as fuel to keep such accounts and records in such manner as may be prescribed by the regulations, and to preserve such books and documents relating to the supply of gas to or by him, or the use of gas by him, for such period as may be so prescribed.
23U.K.Requiring the production of books or documents relating to the supply or use of gas or the use of any road vehicle.
24U.K.Authorising the entry and inspection of premises (other than private dwelling-houses) and the examination of road vehicles, and authorising, or requiring the giving of facilities for, the inspection of gas found on any premises entered or on or in any road vehicle.
25U.K.Generally for securing and collecting the excise duty.
In this Part of this Schedule “the excise duty” means the excise duty chargeable under section 8 of this Act on gas, and “gas” means road fuel gas.
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