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
”
.