Part 1Excise duties

Hydrocarbon oil etc duties

14Treatment of certain energy products

1

Section 10 of the Finance Act 1993 (c. 34) (application of Hydrocarbon Oil Duties Act 1979 to certain substances) shall be amended as follows.

2

In subsection (1) for “mineral oil” substitute “ energy product ”.

3

In subsection (2)—

a

after “as the equivalent of hydrocarbon oil” insert “ or road fuel gas ”, and

b

for “as if it fell within such description of hydrocarbon oil” substitute “ as if it fell within such class or description of substance ”.

4

In subsection (3)—

a

for “a mineral oil” substitute “ an energy product ”, and

b

for “hydrocarbon oil of the description” substitute “ the substance ”.

5

For subsection (4) substitute—

4

In this section “energy product” means a substance which—

a

is an energy product for the purposes of Council Directive 2003/ 96/EC restructuring the Community framework for the taxation of energy products and electricity, and

b

is not (apart from as a result of this section) hydrocarbon oil or road fuel gas within the meaning of the 1979 Act.

6

For subsection (6) substitute—

6

Where a duty of excise is charged on a substance under a provision of the 1979 Act by virtue of an order under this section, no duty shall be charged on the substance under any other provision of that Act.

7

For the heading substitute “ Extension of Hydrocarbon Oil Duties Act 1979 to energy products ”.