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4After section 6AF insert—
(1)A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of aqua methanol.
(2)In subsection (1) “chargeable use” means use—
(a)as fuel for any engine, motor or other machinery, or
(b)as an additive or extender in any substance so used.
(3)The rate of duty under this section is—
(a)in the case of a chargeable use within subsection (2)(a), £0.079 a litre;
(b)in the case of a chargeable use within subsection (2)(b), the rate prescribed by order made by the Treasury.
(4)In exercising their power under subsection (3)(b), the Treasury shall so far as practicable secure that aqua methanol set aside for use or used as an additive or extender in any substance is charged with duty at the same rate as the substance in which it is an additive or extender.
(5)The power of the Treasury to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
(6)An order under this section—
(a)may make different provision for different cases, and
(b)may prescribe the rate of duty under subsection (3)(b) by reference to the rate of duty under this Act in respect of any other substance.
(1)The Commissioners may by regulations provide for—
(a)references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to aqua methanol;
(b)references in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under section 6AG above;
(c)aqua methanol to be treated for the purposes of such of the following provisions of this Act as may be specified as if it fell within a specified description of hydrocarbon oil.
(2)Where the effect of provision made under subsection (1) above is to extend any power to make regulations, provision made in exercise of the power as extended may be contained in the same statutory instrument as the provision extending the power.
(3)In this section “specified” means specified by regulations under this section.
(4)Regulations under this section may make different provision for different cases.
(5)Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.”
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