(1)In this Act—
[F1“aqua methanol” has the meaning given by section 2AC above;]
[F2“aviation gasoline” has the meaning given by [F3section 1(3D)];]
[F4“bioblend” has the meaning given by section 6AB(2) above;]
[F5“biodiesel” has the meaning given by section 2AA above;]
[F6“bioethanol” has the meaning given by section 2AB above;
“bioethanol blend” has the meaning given by section 6AE(2) above;]
[F7“controlled oil” means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA [F8or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B];]
[F9“excepted vehicle” means a vehicle that is an excepted vehicle within the meaning of Schedule 1;]
[F10“gas oil” has the meaning given by section 1(5) above;]
“heavy oil” has the meaning given by section 1(4) above;
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“hydrocarbon oil” has the meaning given by section 1(2) above;
[F12“kerosene” has the meaning given by section 1(8);]
“light oil” has the meaning given by section 1(3) above;
“the Management Act” means the M1Customs and Excise Management Act 1979;
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“the prescribed sum”, in relation to the penalty provided for an offence, means—
if the offence was committed in England [F14or Wales], the prescribed sum within the meaning of [F15section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)];
if the offence was committed in Scotland, the prescribed sum within the meaning of [F16subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)];
[F17if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);]
“rebate” means rebate of duty under section 11 , [F1813ZA,] [F1913AA,] F20... [F2114[F22, 14A, 14B] or 20AB] above, and “rebated” has a corresponding meaning;
[F23“refinery” means any premises which—
are approved by the Commissioners for the treatment of hydrocarbon oil; or
are approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil;
and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph;]
“road fuel gas” has the meaning given by section 5 above; F24...
“road vehicle” means a vehicle constructed or adapted for use on roads, but does not include any [F25excepted vehicle;]
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F27“unleaded petrol” [F28has] the meaning given by [F29section 1(3C) above.]]
[F30(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.]
[F31(1A)If in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of ’’refinery’’ in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil.]
[F32(1B)The Treasury may by order made by statutory instrument amend Schedule 1 to this Act so as to—
(a)add a class of excepted vehicle,
(b)remove a class of excepted vehicle, or
(c)redefine a class of excepted vehicle.
(1C)Section 2A(2) and (3) above shall apply to an order under subsection (1B).]
(2)This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.
(3)Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—
Management Act
“the Commissioners”
“container”
“the Customs and Excise Acts 1979”
“excise warehouse”
“goods”
“hovercraft”
“occupier”
“officer” and “proper” in relation to an officer
[F33“pipe-line”]
“port”
[F34“registered excise dealer and shipper”]
[F35“representative”]
[F36“revenue trader”]
“ship”
“shipment”
“stores”
“warehouse”
Alcoholic Liquor Duties Act 1979
F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“spirits”.
Textual Amendments
F1Words in s. 27(1) inserted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by Finance Act 2016 (c. 24), Sch. 17 paras. 9, 14
F2Words inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(4)
F3Words in s. 27(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 6, 21
F4S. 27(1): Definition of “bioblend” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6
F5S. 27(1): Definition of “biodiesel” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6
F6Words in s. 27(1) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(9)(10)
F7S. 27(1): Definition of “controlled oil” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(2)
F8Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(a), 26(b)
F9Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(b), 26(b)
F10S. 27(1): definition of “gas oil” inserted (15.8.1997) by 1997 c. 16, s. 7(8)(a); S.I. 1997/1960, art. 2
F11Definition of “higher octane unleaded petrol” in s. 27(1) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note
F12Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(c), 26(b)
F13S. 27(1): definitions of “petrol substitute” and “power methylated spirits” repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2
F14Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(a)
F15Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 181
F16 Words in s. 27(1) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 21
F17In the definition of “the prescribed sum” paragraph (c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(b)
F18Word in s. 27(1) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 32, 37
F19Words in s. 27(1) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 9
F20Word in s. 27(1) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(9)(a)(12)
F22Words in s. 27(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(d), 26(b)
F23Definition substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(3)
F24Word in s. 27(1) repealed (15.8.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2
F25Words in s. 27(1) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(2)(e), 26(b)
F26Words in s. 27(1) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(9)(b)(12)
F27Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol” in s. 27(1) inserted (1.10.2000) by 2000 c. 17, s. 5(5); S.I. 2000/2674, art. 2
F28Word in s. 27(1) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), s. 13(9)(c)(12)
F29Words in s. 27 substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(8)(b)(9)
F30S. 27(1ZA)-(1ZD) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 22(3), 26(b)
F31S. 27(1A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 5(4)
F32S. 27(1B)(1C) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 8
F33Word inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7 , Sch. 4 para.3
F34S. 27(3) Table: Words “registered excise dealer and shipper” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)
F35Words in s. 27(3) Table inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(7); S.I. 1997/1305, art. 2
F36S. 27(3) Table: Words “revenue trader” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)
F37Words in s. 27(3) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)
Marginal Citations