Charging provisions
8 Excise duty on road fuel gas.
(1)
A duty of excise shall be charged on road fuel gas which is sent out from the premises of a person producing or dealing in road fuel gas and on which the duty charged by this section has not been paid.
(2)
The like duty of excise shall be charged on the setting aside for use, or on the use, by any person, as fuel F1for a road vehicle, of road fuel gas on which the duty charged by this section has not been paid.
F2(3)
The rate of the duty under this section shall be—
(a)
in the case of natural road fuel gas, F3£0.2470 a kilogram, and
(b)
in any other case, F4£0.3161 a kilogram.
F5(6)
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F6(7)
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