Part I

Excise duties

Hydrocarbon oil duties

Use of rebated heavy oil as fuel.
9
1
Schedule 1 to the Hydrocarbon Oil Duties Act 1979 (which sets out the categories of excepted vehicle which may use rebated heavy oil as fuel) is amended as follows.
2
Omit the following provisions—
a
paragraph 2(1)(b) (which provides that off-road tractors are excepted vehicles) and the word “or" immediately preceding it, and
b
paragraph 2(4) (which defines off-road tractors).
3
This section shall have effect in relation to the use of rebated heavy oil as fuel on or after 1st May 2000.
1979 c. 5.