Part I

Excise duties

Hydrocarbon oil duties

Emulsions of water in gas oil.
11
1
In section 6A of the Hydrocarbon Oil Duties Act 1979 (duty on fuel substitutes), after subsection (2) (definition of chargeable use) insert—
2A
But the use of water is not a chargeable use if—
a
the water is comprised in an emulsion of water in gas oil, and
b
the emulsion is stabilised by additives.
.
2
This section shall have effect in relation to duty charged on or after the day on which this Act is passed.
1979 c. 5.