Hydrocarbon Oil Duties Act 1979 (c. 5)

The dutiable commodities U.K.

3 Hydrocarbon oil as ingredient of imported goods. U.K.

Where imported goods contain hydrocarbon oil as a part or ingredient thereof, the oil shall be disregarded in the application to the goods of section 126 of the Management Act (charge of duty on manufactured or composite imported articles) unless in the opinion of the Commissioners the goods should, according to their use, be classed with hydrocarbon oil.

Modifications etc. (not altering text)

C1 S. 3 modified (26.7.2002) by S.I. 2002/1928, reg. 3(2)(a)

C2 S. 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(2)(a)