(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 ”.