Announcement of Establishment of New Indian Equipment Leasing Company October 3, 1985
The following provisions define the various descriptions of oil referred to in this Act.
“Hydrocarbon oil” means petroleum oil, coal tar, and oil produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons, but does not include such hydrocarbons or bituminous or asphaltic substances as are—
solid or semi-solid at a temperature of 15°C or
gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.
“Light oil” means hydrocarbon oil—
of which not less that 90 per cent. by volume distils at a temperature not exceeding 210°C or
which gives off an inflammable vapour at a temperature of less than 23°C when tested in the manner prescribed by the Acts relating to petroleum.
“Heavy oil” means hydrocarbon oil other than light oil.
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“Unleaded petrol” means petrol that contains not more than 0.013 grams of lead per litre of petrol ... .
“Aviation gasoline” means light oil which—
is specially produced as fuel for aircraft,
at 37.8°C, has a Reid Vapour Pressure of not less than 38kPa and not more than 49kPa, and
is delivered for use solely as fuel for aircraft.
“Gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240° C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C.
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“Kerosene” means heavy oil of which more than 50% by volume distils at a temperature of 240ºC or less.
The method of testing oil for the purpose of ascertaining its classification in accordance with section 1 above shall, subject to subsection (3)(b) of that section, be such as the Commissioners may direct.
Subject to subsection (3) below, the Treasury may from time to time direct that, for the purposes of any duty of excise for the time being chargeable on hydrocarbon oil, any specified description of light oil shall be treated as being heavy oil.
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The Treasury shall not give a direction under subsection (2) above in relation to any description of oil unless they are satisfied that the description is one which should, according to its use, be classed with heavy oil.
For the purposes of the Customs and Excise Acts 1979, the production of hydrocarbon oil includes— as well as the obtaining of hydrocarbon oil from other substances or from any natural source.
the obtaining of one description of hydrocarbon oil from another description of hydrocarbon oil; and
the subjecting of hydrocarbon oil to any process of purification or blending,
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Where imported goods contain hydrocarbon oil as a part or ingredient thereof, the oil shall be disregarded in the application to the goods of section 126 of the Management Act (charge of duty on manufactured or composite imported articles) unless in the opinion of the Commissioners the goods should, according to their use, be classed with hydrocarbon oil.
In this Act “biodiesel” means diesel quality liquid fuel—
that is produced from biomass or waste cooking oil,
the ester content of which is not less than 96.5% by weight, and
the sulphur content of which does not exceed 0.005% by weight or is nil.
In subsection (1)—
“diesel quality” means capable of being used for the same purposes as heavy oil;
“liquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;
“biomass” means vegetable and animal substances constituting the biodegradable fraction of—
products, wastes and residues from agriculture, forestry and related activities, or
industrial and municipal waste.
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In this Act " petrol substitute" means any liquid intended to take the place of petrol as fuel for internal combustion piston engines, being neither hydrocarbon oil nor power methylated spirits.
In subsection (1) above, " liquid" does not include a substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars.
In this Act " power methylated spirits" means spirits methylated in such manner as may be prescribed by regulations made under section 77 of the Alcoholic Liquor Duties Act 1979 for methylated spirits of that class.
In this Act “bioethanol” means a liquid fuel—
consisting of ethanol produced from biomass, and
capable of being used for the same purposes as light oil.
In subsection (1)—
“liquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and
“biomass” means vegetable and animal substances constituting the biodegradable fraction of—
products, wastes and residues from agriculture, forestry and related activities, or
industrial and municipal waste.
A substance shall be treated as falling within subsection (1)(a) if it—
is denatured alcohol for the purposes of section 5 of the Finance Act 1995 (c. 4), and
would fall within subsection (1)(a) above (without reliance on this subsection) but for the presence of a component introduced—
for the purpose of rendering the substance denatured alcohol, and
in the minimum proportion necessary for that purpose.
In this Act “road fuel gas” means any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars, and which is for use as fuel in road vehicles.
In this Act “natural road fuel gas”is road fuel gas with a methane content of not less than 80%.
In this Act “aqua methanol” means a liquid fuel which meets each of the following conditions—
the amount of water it contains is not less than 4.7 per cent and not more than 5.3 per cent by volume,
the amount of methanol it contains is not less than 96 per cent by volume of the remainder of the substance, and
at a temperature of 15°C and under a pressure of 1013.25 millibars, it has a density of not less than 0.81 g/ml and not more than 0.82 g/ml.
The Treasury may by order made by statutory instrument amend the definition for the purposes of this Act of—
aviation gasoline;
biodiesel;
bioethanol;
aqua methanol;
unleaded petrol.
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The Treasury may by order made by statutory instrument amend the definition for the purposes of section 11 of “fuel oil”.
An order under this section may contain such incidental, supplementary and transitional provision as appears to the Treasury to be appropriate.
No order shall be made under this section unless a draft of it has been laid before and approved by a resolution of the House of Commons.
There shall be charged on hydrocarbon oil—
imported into the United Kingdom; or
produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above, a duty of excise at the rates specified in subsection (1A) below.
Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.
The rates are—
£0.5795 a litre in the case of unleaded petrol,
£0.3820 a litre in the case of aviation gasoline,
£0.6767 a litre in the case of light oil other than unleaded petrol or aviation gasoline, and
£0.5795 a litre in the case of heavy oil.
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on any petrol substitute which is sent out from the premises of a person producing or dealing in petrol substitutes and which was not acquired by him duty paid under this paragraph ; and
on spirits used for making power methylated spirits (payable by the methylator immediately after the spirits have been so used).
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 biodiesel.
In subsection (1) “chargeable use” means use—
as fuel for any engine, motor or other machinery, ...
for heating,
as an additive or extender in any substance used as mentioned in paragraph (a) or (aa).
for the production of bioblend.
The rate of duty under this section is the same as that in the case of heavy oil.
See section 14A (biodiesel used other than as fuel for road vehicles) for rebates on duty charged under this section.
A duty of excise shall be charged on road fuel gas which is sent out from the premises of a person producing or dealing in road fuel gas and on which the duty charged by this section has not been paid.
The like duty of excise shall be charged on the setting aside for use, or on the use, by any person, as fuel for a road vehicle, of road fuel gas on which the duty charged by this section has not been paid.
The rate of the duty under this section shall be—
in the case of natural road fuel gas, £0.2470 a kilogram, and
in any other case, £0.3161 a kilogram.
An order made under subsection (3) above—
may express the rate of duty by reference to any method of measuring the road fuel gas ;
may prescribe different rates for different kinds of road fuel gas; and
may prescribe a rate which depends in whole or in part on the rate for the time being of excise duty charged on light oil.
The power to make orders under subsection (3) above shall be exercisable by statutory instrument, and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of the House of Commons.
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A duty of excise shall be charged on bioblend—
imported into the United Kingdom, or
produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioblend chargeable with duty under paragraph (a) above. This is subject to subsection (6) below.
In this Act “bioblend” means any mixture that is produced by mixing—
biodiesel, and
heavy oil not charged with the excise duty on hydrocarbon oil.
The rate per litre of duty under this section on any bioblend is the same as that in the case of heavy oil.
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See section 14B (bioblend used as fuel for excepted machines) for rebates on duty charged under this section.
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Where imported bioblend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the bioblend, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.
The Commissioners may by regulations provide for—
references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—
biodiesel;
bioblend;
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 6AA above;
section 6AB above;
biodiesel, or bioblend, 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.
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.
In this section “specified” means specified by regulations under this section.
Regulations under this section may make different provision for different cases.
Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.
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 bioethanol.
In subsection (1) “chargeable use” means use—
as fuel for any engine, motor or other machinery,
as an additive or extender in any substance so used, or
for the production of bioethanol blend.
The rate of duty under this section is the same as that in the case of unleaded petrol.
A duty of excise shall be charged on bioethanol blend—
imported into the United Kingdom, or
produced in the United Kingdom and delivered for home use from a refinery or other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioethanol blend chargeable with duty under paragraph (a) above.
In this Act “bioethanol blend” means any mixture that is produced by mixing—
bioethanol, and
hydrocarbon oil not charged with excise duty.
The rate at which the duty shall be charged on any bioethanol blend is the same as that in the case of unleaded petrol.
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Where imported bioethanol blend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the blend, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.
The Commissioners may by regulations provide for—
references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—
bioethanol;
bioethanol blend;
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 6AD above;
section 6AE above;
bioethanol, or bioethanol blend, 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.
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.
In this section “specified” means specified by regulations under this section.
Regulations under this section may make different provision for different cases.
Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.
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.
In subsection (1) “chargeable use” means use—
as fuel for any engine, motor or other machinery, or
as an additive or extender in any substance so used.
The rate of duty under this section is—
in the case of a chargeable use within subsection (2)(a), £0.079 a litre;
in the case of a chargeable use within subsection (2)(b), the rate prescribed by order made by the Treasury.
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.
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.
An order under this section—
may make different provision for different cases, and
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.
The Commissioners may by regulations provide for—
references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to aqua methanol;
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;
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.
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.
In this section “specified” means specified by regulations under this section.
Regulations under this section may make different provision for different cases.
Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.
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 any liquid which is not—
hydrocarbon oil,
biodiesel,
bioblend,
bioethanol, ...
bioethanol blend., or
aqua methanol.
In this section “chargeable use” in relation to any substance means the use of that substance—
as fuel for any engine, motor or other machinery;
for heating; or
as an additive or extender in any substance used as mentioned in paragraph (a) or (aa).
But the use of water is not a chargeable use if—
the water is comprised in an emulsion of water in gas oil, and
the emulsion is stabilised by additives.
The rate of the duty under this section shall be prescribed by order made by the Treasury.
In the following provisions of this Act references to hydrocarbon oil shall be construed as including references to any substance on which duty is charged under this section; and, accordingly, references to duty on hydrocarbon oil shall be construed, where a substance is to be treated as such oil, as including references to duty under this section.
The Treasury may by order provide for any substance on which duty is charged under this section to be treated for the purposes of such of the following provisions of this Act as may be specified in the order as if it fell within such description of hydrocarbon oil as may be so specified.
In exercising their powers under this section, the Treasury shall so far as practicable secure—
that a substance set aside for use or used as mentioned in subsection (2)(a) above is— hydrocarbon oil of the description to which, when put to that use, it is most closely equivalent; and
charged with duty at the same rate as, and
otherwise treated for the purposes of the following provisions of this Act as if it were,
that a substance set aside for use or used as an additive or extender in any substance is— the substance in which it is an additive or extender.
charged with duty at the same rate as, and
otherwise treated for the purposes of the following provisions of this Act as if it were,
For the purposes of this section “liquid” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars.
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.
An order under this section—
may make different provision for different cases and for different substances;
may prescribe the rate of duty under this section in respect of any substance by reference to the rate of duty under this Act in respect of any other substance; and
in making different provision for different substances, may define a substance by reference to the use for which it is set aside or the use to which it is put.
The Commissioners may permit hydrocarbon oil to be delivered for home use to an approved person, without payment of excise duty on the oil, where—
it is to be put by him to a use qualifying for relief under this section; or
it is to be supplied by him in the course of a trade of supplying oil for any such use.
the uses of hydrocarbon oil qualifying for relief under this section are all uses which do not consist in either—
the use of the oil as fuel for any engine, motor or other machinery; or
the use of the oil as heating fuel.
Where, in the manufacture or preparation of an article described in subsection (2)(a) above, hydrocarbon oil is used for preventing or reducing friction, adhesion or contact— that use of the oil is to be included among the uses qualifying for relief under this section.
between parts or components of the article; or
between the article or a part or component of the article and any plant used in the manufacture or preparation, or any part or component of plant so used,
Where the Commissioners are authorised to give permission under subsection (1) above in the case of any oil, but the permission is for any reason not given, they shall, if satisfied that the oil has been put by an approved person to a use qualifying for relief under this section, repay to him the amount of the excise duty paid on the oil, less any rebate allowed in respect of the duty.
In this section—
“an approved person” means a person for the time being approved in accordance with regulations made for any of the purposes of subsection (1) or (4) above under section 24(1) below; . . .
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Except with the consent of the Commissioners, no oil in whose case delivery without payment of duty has been permitted under section 9 above shall—
be put to a use not qualifying for relief under that section; or
be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.
In giving their consent for the purposes of subsection (1) above, the Commissioners may impose such conditions as they think fit.
Where any person— his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and the Commissioners may assess an amount equal to the excise duty on like oil at the rate in force at the time of the contravention as being excise duty due from him, and notify him or his representative accordingly.
uses or acquires oil in contravention of subsection (1) above; or
is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,
Where any person supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above and that use without the consent of the Commissioners would contravene subsection (1) above his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
A person who, with the intent that the restrictions imposed by subsection (1) above should be contravened,— shall be guilty of an offence under this subsection.
uses or acquires oil in contravention of that subsection; or
supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above, being a use which, without the consent of the Commissioners, would contravene that subsection,
A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (1) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.
A person guilty of an offence under subsection (5) or (6) above shall be liable—
on summary conviction, to a penalty of £20,000 or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 14 years, or to both.
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Any oil acquired, or taken into a vehicle, appliance or storage tank as mentioned in subsection (1) above, or supplied as mentioned in subsection (4) or (5) above, shall be liable to forfeiture.
Subject to sections ... 12(1), 13ZA and 13AA(1), where heavy oil charged with the excise duty on hydrocarbon oil is delivered for home use, there shall be allowed on the oil at the time of delivery a rebate of duty at a rate—
in the case of fuel oil, of £0.1070 a litre less than the rate at which the duty is for the time being chargeable;
in the case of gas oil ... , of £0.1114 a litre less than the rate at which the duty is for the time being chargeable;
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in the case of heavy oil which is neither fuel oil nor gas oil, equal to the rate at which the duty is for the time being chargeable.
In this section—
" aviation turbine fuel" means kerosene which is intended to be used as fuel for aircraft engines and is allowed to be delivered for that purpose without being marked in accordance with the regulations made for the purposes of this section ;
" kerosene " means heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C.
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This subsection applies in any case where—
oil is delivered for home use,
regulations under section 24 below require, as a condition of allowing a rebate on the oil under subsection (1) above, that a marker prescribed by regulations under that section shall have been added to the oil, and
the marker is present at the time of delivery for home use but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under that section.
In any case where subsection (3) above applies, a rebate may be allowed on the oil at the time it is delivered for home use if it appears to the Commissioners to be appropriate to allow it.
Where a rebate is allowed under subsection (4) above, the rate at which the rebate is allowed—
shall be such rate as appears to the Commissioners to be appropriate, but
shall not be less than 95 per cent. of, and shall not exceed, the rate of rebate specified in the relevant paragraph of subsection (1) above.
If, on the delivery of heavy oil for home use, it is intended to use the oil as fuel other than for an excepted machine, a declaration shall be made to that effect in the entry for home use and thereupon no rebate under section 11 above shall be allowed in respect of that oil.
No heavy oil on whose delivery for home use rebate has been allowed (whether under section 11 above or section 13ZA or 13AA(1) below) shall— unless an amount equal to the amount for the time being allowable in respect of rebate on like oil has been paid to the Commissioners in accordance with regulations made under section 24(1) below for the purposes of this section.
be used as fuel other than for an excepted machine, or
be taken into any vehicle, vessel, machine or appliance, other than an excepted machine, as fuel,
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heavy oil shall be deemed to be used as fuel for a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine; and
heavy oil shall be deemed to be taken into a road vehicle as fuel if, but only if, it is taken into it as part of that supply.
But subsection (2) does not apply in relation to fuel used or taken in as mentioned in section 14E (private pleasure craft).
Where any person— his use of the oil or his becoming so liable (or, where his conduct includes both, each of them) shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). . .
uses heavy oil in contravention of section 12(2) above; or
is liable for heavy oil being taken into a vehicle, vessel, machine or appliance in contravention of that subsection,
Where any person supplies heavy oil having reason to believe that it will be put to a particular use and that use would, if a payment under subsection (2) of section 12 above were not made in respect of the oil, contravene that subsection his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)..
Where oil is used, or is taken into a vehicle, vessel, machine or appliance, in contravention of section 12(2) above, the Commissioners may—
assess an amount equal to the rebate on like oil at the rate in force at the time of the contravention as being excise duty due from any person who used the oil or was liable for the oil being taken into the vehicle, vessel, machine or appliance, and
notify him or his representative accordingly.
A person who, with the intent that the restrictions imposed by section 12 above should be contravened,— shall be guilty of an offence under this subsection.
uses heavy oil in contravention of subsection (2) of that section; or
supplies heavy oil having reason to believe that it will be put to a particular use, being a use which would, if a payment under that subsection were not made in respect of the oil, contravene that subsection,
A person who is liable for heavy oil being taken into a vehicle, vessel, machine or appliance in contravention of subsection (2) of section 12 above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that section should be contravened.
A person guilty of an offence under subsection (3) or (4) above shall be liable—
on summary conviction, to a penalty of £20,000 or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both.
Any heavy oil— shall be liable to forfeiture.
taken into a vehicle, vessel, machine or appliance, other than an excepted machine, in contravention of section 12(2) above or supplied as mentioned in subsection (2) or (3) above; or
taken as fuel into a vehicle, vessel, machine or appliance at a time when it is an excepted machine and remaining in that vehicle, vessel, machine or appliance as part of its fuel supply at a later time when it ceases to be an excepted machine,
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On light oil charged with the excise duty on hydrocarbon oil, and delivered for home use as furnace fuel for burning in vaporised or atomised form by a person for the time being approved in accordance with regulations made for the purposes of this subsection under section 24(1) below, there shall be allowed at the time of delivery a rebate of duty at a rate of £0.1070 a litre less than the rate at which the duty is charged.
Except with the consent of the Commissioners, no oil in whose case rebate has been allowed under this section shall—
be put to a use otherwise than as mentioned in subsection (1) above; or
be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.
No rebate shall be allowed under this section in respect of bioethanol blend.
In giving their consent for the purposes of subsection (2) above, the Commissioners may impose such conditions as they think fit.
Where any person— his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and the Commissioners may assess the amount of rebate allowed on the oil as being excise duty due from him, and notify him or his representative accordingly.
uses or acquires oil in contravention of subsection (2) above; or
is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,
Where any person supplies oil having reason to believe that it will be used otherwise than as mentioned in subsection (1) above and that use without the consent of the Commissioners would contravene subsection (2) above his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)..
A person who, with the intent that the restrictions imposed by subsection (2) above should be contravened,— shall be guilty of an offence under this subsection.
uses or acquires oil in contravention of that subsection; or
supplies oil having reason to believe that it will be put to a use otherwise than as mentioned in subsection (1) above, being a use which, without the consent of the Commissioners, would contravene subsection (2) above,
A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (2) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.
A person guilty of an offence under subsection (6) or (7) above shall be liable—
on summary conviction, to a penalty of £20,000 or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both.
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Any oil acquired, or taken into a vehicle, appliance or storage tank, as mentioned in subsection (2) above, or supplied as mentioned in subsection (5) or (6) above, shall be liable to forfeiture.
This section applies if, on the delivery of heavy oil (other than kerosene) upon which rebate at the rate mentioned in section 11(1)(c) would otherwise be allowed, it is intended to use the heavy oil—
for heating, or
as fuel for an engine.
Rebate is to be allowed on the heavy oil at the rate mentioned in section 11(1)(a) (rather than at the rate mentioned in section 11(1)(c)).
Nothing in this section applies in relation to heavy oil to which section 12(1) applies.
If a person supplies relevant heavy oil, having reason to believe that it will be put to a particular use that is a prohibited use—
the Commissioners may assess the amount specified in subsection (3) as being excise duty due from the person (and may notify the person or the person's representative accordingly), and
the supply of the heavy oil is conduct that attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).
Subsection (1) does not apply in relation to a quantity of relevant heavy oil if (before the time of supply) the amount specified in subsection (3) has been paid to the Commissioners, in accordance with regulations, in respect of it.
The amount is— where— Q is the quantity (in litres) of the relevant heavy oil, and RRFO is the rate for rebated fuel oil at the time of payment.
For the purposes of subsection (3) the rate for rebated fuel oil at any time is—
the rate of duty under section 6(1A)(c) at that time, minus
the rate of rebate allowable under section 11(1)(a) at that time.
In this section—
“prohibited use” means—
use for heating, or
“relevant declaration”, in relation to a quantity of heavy oil or bioblend, means a declaration, made in the way and form specified by or under regulations, that the heavy oil or bioblend is to be used as fuel for propelling private pleasure craft.
“relevant heavy oil” means heavy oil, other than kerosene, upon which rebate at the rate mentioned in section 11(1)(c) has been allowed.
Nothing in this section applies to a person who supplies relevant heavy oil for re-processing.
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If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for an excepted machine other than an excepted machine used for heating a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for then in force under paragraph (b) of subsection (1) of section 11, instead of at the rate then in force under paragraph (c) of that subsection.
Subject to subsection (3) below, no kerosene on whose delivery for home use a rebate at the rate given by section 11(1)(c) above has been allowed shall—
be used as fuel for an excepted machine other than an excepted machine used for heating, or
be taken into the fuel supply of an excepted machine other than an excepted machine used for heating.
Subsection (2) above does not apply to any quantity of kerosene in respect of which there has been paid to the Commissioners an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the payment.
A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.
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For the purposes of this section and section 13AB below the rate for rebated gas oil which is in force at any time is the rate of duty which at that time is in force under section 6(1A) above in the case of heavy oil ... as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.
Nothing in this section has the effect of allowing a rebate on bioblend or bioethanol blend.
If a person uses kerosene in contravention of section 13AA(2) above—
in respect of the quantity of kerosene used the Commissioners may assess as being excise duty due from him an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention, and they may notify him or his representative accordingly;
his use of the kerosene shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and
if he uses the kerosene with the relevant intent, he shall be guilty of an offence.
If a person is liable for kerosene being taken into a fuel supply ... in contravention of section 13AA(2) above—
in respect of the quantity of kerosene taken into the fuel supply the Commissioners may assess as being excise duty due from him an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention, and they may notify him or his representative accordingly;
his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and
if he has the relevant intent in relation to the kerosene being taken into the fuel supply, he shall be guilty of an offence.
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If— his supplying the kerosene shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, if he makes the supply with the relevant intent, he shall be guilty of an offence.
a person supplies kerosene having reason to believe that it will be put to a particular use, and
that use is one which, if a payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section,
In this section “the relevant intent” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.
A person guilty of an offence under this section shall be liable—
on summary conviction, to a penalty of £20,000, or to imprisonment for a term not exceeding 6 months, or to both;
on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 14 years, or to both.
Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.
Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.
Kerosene falls within this subsection if—
it has been supplied in circumstances in which there is reason to believe that it will be put to a particular use; and
that use is one which, if payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section.
This section applies in respect of kerosene upon which a rebate under section 11(1)(c) has been allowed.
The kerosene must not be used as fuel for private pleasure-flying.
If, on the supply of a quantity of the kerosene to a person, the person makes a relevant declaration to the supplier—
subsection (2) does not apply in relation to that kerosene, and
the person must pay, in accordance with regulations, the amount specified in subsection (4) to the Commissioners.
The amount is— where— Q is the quantity (in litres) of the kerosene, and R is the rate of the rebate under section 11(1)(c) at the time of the declaration.
The amount referred to in subsection (3)(b) is to be treated, for the purposes of section 12 of the Finance Act 1994 (assessments to excise duty), as an amount of excise duty.
Regulations may provide, in cases where kerosene to which subsection (2) applies and other kerosene is taken into an aircraft as fuel, for the order in which the different kinds of kerosene are to be treated (for the purposes of this section and section 13AD) as used.
In this section “private pleasure-flying” means the use of an aircraft otherwise than for commercial purposes by—
the owner of the aircraft, or
any other person entitled to use it.
For the purposes of subsection (6A), the cases in which an aircraft is to be regarded as used for commercial purposes include any case where—
consideration is provided by any person for the use of the aircraft (whether for the carriage of passengers or goods or for the supply of services or otherwise), or
the aircraft is used for the purposes of any public authority.
Regulations may provide for other cases in which use of an aircraft is treated as being, or not being, private pleasure-flying for the purposes of this section.
In this section—
“prescribed” has the meaning given by section 100H(3) of the Management Act;
This section applies if a person—
uses a quantity of kerosene in contravention of section 13AC(2), or
fails to comply with section 13AC(3)(b).
The Commissioners may assess the amount specified in section 13AC(4) as being excise duty due from the person, and may notify the person or the person's representative accordingly.
The use or failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).
For the purposes of that section, if this section applies by virtue of subsection (1)(b)—
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the failure also attracts daily penalties.
If this section applies by virtue of subsection (1)(a), for the purpose of subsection (2) the reference in section 13AC(4) to the time of the declaration is to be read as the time of use.
This section applies if, at the excise duty point, it is intended that biodiesel on which duty under section 6AA is charged will not be—
used as fuel other than for an excepted machine, ...
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used as an additive or extender in any substance other than a substance used as fuel for an excepted machine.
A rebate of duty is to be allowed on the biodiesel at a rate of £0.1114 a litre less than the rate of duty under section 6AA.
In this section “the excise duty point” has the same meaning as in section 1 of the Finance (No.2) Act 1992.
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This section applies if, on the delivery for home use of bioblend on which duty under section 6AB is charged—
it is intended that the bioblend will not be—
used as fuel other than for an excepted machine,
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used as an additive or extender in any substance other than a substance used as fuel for an excepted machine, and
if the heavy oil used to produce the bioblend was kerosene, it is intended that the bioblend will not be—
used as mentioned in section 13AA(1), or
used as an additive or extender in any substance so used.
A rebate of duty is to be allowed on the bioblend.
The rate per litre of the rebate is the sum of—
HO% of the relevant hydrocarbon rebate rate, and
BD% of the relevant biodiesel rebate rate.
“The relevant hydrocarbon rebate rate” is the rate specified in section 11(1) for the kind of heavy oil used to produce the bioblend.
“The relevant biodiesel rebate rate” is—
if the heavy oil used to produce the bioblend was kerosene, the rate of duty under section 6AA, and
otherwise, the rate of the rebate under section 14A.
In subsection (3)— where the percentages are by volume to the nearest 0.001%.
Rebated biodiesel or bioblend must not be—
used as fuel other than for an excepted machine,
used as an additive or extender in any substance other than a substance used as fuel for an excepted machine, ... or
taken into the fuel supply of any engine that is not the engine of an excepted machine as fuel or as an additive or extender in any substance used as fuel, or
(in the case of rebated biodiesel) used as fuel for propelling private pleasure craft or as an additive or extender in any substance so used.
Rebated bioblend that was produced by mixing kerosene and biodiesel must not be—
used as mentioned in section 13AA(1),
used as an additive or extender in any substance so used, or
taken into the fuel supply of an engine used as mentioned in section 13AA(1).
Subsections (1) and (2) do not apply to a quantity of biodiesel or bioblend if the amount specified in subsection (4) has been paid to the Commissioners, in accordance with regulations, in respect of it.
The amount is— where— Q is the quantity (in litres) of the biodiesel or bioblend, and R is the rate of the rebate under section 14A or 14B at the time of payment.
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In subsection (3) “regulations” means regulations under section 24(1) made for the purposes of this section.
If biodiesel or bioblend is used or taken into a fuel supply in contravention of section 14C(1) or (2), the Commissioners may assess the amount specified in section 14C(4) as being excise duty due from any person who— and may notify the person or the person's representative accordingly.
used the biodiesel or bioblend, or
was liable for it being taken into the fuel supply,
Conduct within any of the following paragraphs attracts a penalty under section 9 of the Finance Act 1994 (civil penalties)—
using biodiesel or bioblend in contravention of section 14C(1) or (2),
becoming liable for biodiesel or bioblend being taken into a fuel supply in contravention of section 14C(1) or (2), and
supplying biodiesel or bioblend, having reason to believe that it will be put to a particular use that is a prohibited use.
A person commits an offence if—
the person intentionally uses biodiesel or bioblend in contravention of section 14C(1) or (2),
the person is liable for biodiesel or bioblend being taken into a fuel supply in contravention of section 14C(1) or (2), and knows that the taking in is in contravention of that provision, or
the person supplies biodiesel or bioblend, intending that it will be put to a particular use that is a prohibited use.
“Prohibited use” means a use that would contravene section 14C(1) or (2) if no payment under section 14C(3) were made in respect of the biodiesel or bioblend.
A person guilty of an offence under this section is liable—
on summary conviction, to— or both, and
a fine not exceeding £20,000 or (if it is greater) 3 times the value of the biodiesel or bioblend in question, or
imprisonment for a term not exceeding 12 months,
on conviction on indictment, to a fine or imprisonment for a term not exceeding 14 years or both.
Subsection (5)(a)(ii) has effect as if the reference there to 12 months were to 6 months—
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in this section as it extends to Northern Ireland.
In this section as it extends to England and Wales, subsection (5)(a)(ii) has effect as if the reference there to 12 months were to the general limit in a magistrates’ court (or, in relation to offences committed before 2 May 2022, to 6 months).
This section applies in respect of rebated heavy oil or bioblend.
The heavy oil or bioblend must not be used as fuel for propelling private pleasure craft.
If, on the supply by a person (“the supplier”) of a quantity of the heavy oil or bioblend to another person, the other person makes a relevant declaration to the supplier—
subsection (2) does not apply in relation to that heavy oil or bioblend, and
the supplier must pay, in accordance with regulations, the amount specified in subsection (4) to the Commissioners.
The amount is— where— Q is the quantity (in litres) of the heavy oil or bioblend, and R is the rate of the relevant rebate at the time of supply.
The “relevant rebate” is—
in the case of heavy oil upon which rebate was allowed under section 13ZA or 13AA(1), the rebate under that provision,
in the case of heavy oil to which paragraph (a) does not apply, the rebate under section 11 for that kind of heavy oil, and
in the case of bioblend, the rebate under section 11(1)(b).
The amount referred to in subsection (3)(b) is to be treated, for the purposes of section 12 of the Finance Act 1994 (assessments to excise duty), as an amount of excise duty.
Regulations may provide, in cases where heavy oil or bioblend to which subsection (2) applies and other heavy oil or bioblend is taken into a craft as fuel, for the order in which the different substances are to be treated (for the purposes of this section and section 14F) as used.
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In this section “private pleasure craft” means any aircraft or vessel used otherwise than for commercial purposes by—
the owner of the aircraft or vessel, or
any other person entitled to use it.
For the purposes of subsection (7B), the cases in which an aircraft or vessel is to be regarded as used for commercial purposes include any case where—
consideration is provided by any person for the use of the aircraft or vessel (whether for the carriage of passengers or goods or for the supply of services or otherwise), or
the aircraft or vessel is used for the purposes of any public authority.
Regulations may provide for other cases in which any aircraft or vessel is treated as being, or not being, a private pleasure craft for the purposes of this section.
In this section—
...
Restricted fuel must not—
be used as fuel for propelling a private pleasure craft,
be used as an additive or extender in any substance so used, or
be taken into the fuel supply of an engine provided for propelling a vessel that is being used as a private pleasure craft.
Subsection (1) does not apply in relation to the use of rebated heavy oil or bioblend in a private pleasure craft in Northern Ireland where there is a declaration, in relation to the oil or bioblend, in accordance with subsection (3) of this section—
as it extended to Northern Ireland before 1 October 2021, or
as it extends to any other part of the United Kingdom at any time.
“Restricted fuel” means—
rebated fuel, or
marked oil that is not rebated fuel.
“Rebated fuel” means rebated heavy oil, rebated biodiesel or rebated bioblend.
“Marked oil” means any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (5) below, other than marked oil which is in the fuel supply of an engine provided for propelling a vessel having been taken in to that supply in accordance with the law of the place where it was taken in.
The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel for propelling private pleasure craft.
In this Act “private pleasure craft” has the same meaning as in Article 14(1)(c) of Council Directive 2003/96/EC (taxation of energy products etc).
The Treasury may by regulations provide for cases in which a vessel is treated as not being a private pleasure craft for the purposes of this Act (which may include cases in which the vessel is used in accordance with instructions given by an officer of HMRC for the purposes of removing restricted fuel from the vessel).
This section applies if a person—
uses a quantity of rebated heavy oil or bioblend in contravention of section 14E(2), or
fails to comply with section 14E(3)(b).
The Commissioners may assess the amount specified in section 14E(4) as being excise duty due from the person, and may notify the person or the person's representative accordingly.
The use or failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).
For the purposes of that section, if this section applies by virtue of subsection (1)(b)—
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the failure also attracts daily penalties.
If this section applies by virtue of subsection (1)(a), for the purpose of subsection (2) the reference in section 14E(4) to the time of supply is to be read as the time of use.
Rebated heavy oil or bioblend is liable to forfeiture if—
it is in the fuel supply of an engine provided for propelling a vessel that is being used as a private pleasure craft, and
its use would be in contravention of section 14E(2).
Conduct within any of the following paragraphs attracts a penalty under section 9 of the Finance Act 1994 (civil penalties)—
using restricted fuel in contravention of section 14E(1);
becoming liable for restricted fuel being taken into the fuel supply of an engine—
in contravention of section 14E(1), or
having reason to believe that it will be put to a particular use that is a prohibited use;
supplying restricted fuel, having reason to believe that it will be put to a particular use that is a prohibited use.
An offence is committed if—
a person intentionally uses restricted fuel in contravention of section 14E(1),
a person is liable for restricted fuel being taken into the fuel supply of an engine, and the restricted fuel was taken in with the intention by the person that restrictions imposed by section 14E(1) should be contravened, or
a person supplies restricted fuel, intending that it will be put to a particular use that is a prohibited use.
A person guilty of an offence under this section is liable—
on summary conviction, to a fine not exceeding the maximum fine or imprisonment for a term not exceeding the maximum term (or both);
on conviction on indictment, to a fine or imprisonment for a term not exceeding 7 years (or both).
For the purposes of subsection (3)(a) the “maximum fine” is—
in England and Wales, £20,000 or (if greater) 3 times the value of the heavy oil, biodiesel or bioblend in question;
in Scotland or Northern Ireland, the statutory maximum or (if greater) 3 times the value of the heavy oil, biodiesel or bioblend in question.
For the purposes of subsection (3)(a) the “maximum term” is—
in England or Wales (subject to subsection (6)) or Scotland, 12 months;
in Northern Ireland, 6 months.
In relation to an offence committed before 2 May 2022, subsection (5)(a) has effect in England and Wales as if for “12 months” there were substituted “ 6 months ”.
Restricted fuel is liable to forfeiture if it is—
taken into the fuel supply of an engine as mentioned in section 14E(1),
supplied as mentioned in subsection (1)(c) or (2)(c) above, or
taken into the fuel supply of an engine provided for propelling a vessel at a time when it is not a private pleasure craft and remains in the vessel as part of that fuel supply at a later time when it becomes a private pleasure craft.
If rebated fuel is used or taken into the fuel supply of an engine in contravention of section 14E(1), the Commissioners may—
assess an amount equal to the rebate on like fuel at the rate in force at the time of the contravention as being excise duty due from any person who—
used the rebated fuel, or
was liable for it being taken into the fuel supply, and
notify the person or the person's representative accordingly.
In this section—
“prohibited use” means a use that contravenes section 14E(1);
“restricted fuel” has the meaning given by section 14E(2).
A drawback equal to any amount . . . paid in respect of the goods in question by way of the excise duty on hydrocarbon oil shall be allowed on the . . ., shipment as stores or warehousing in an excise warehouse for use as stores of—
any hydrocarbon oil; or
any article in which there is contained any hydrocarbon oil which was used, or which formed a component of any article used, as an ingredient in the manufacture or preparation of the article.
The Treasury may by order direct as respects articles of any class or description specified in the order that, subject to the provisions of the order, drawback shall be allowed under subsection (1) above in respect of hydrocarbon oil (or goods containing it) used as a material, solvent, extractant, preservative or finish in the manufacture or preparation of the articles.
On the making of an order under subsection (2) above this Act shall have effect, subject to the provisions of the order and of this section, as if the reference in subsection (1)(b) above to an article in which there is contained any hydrocarbon oil used as an ingredient in the manufacture or preparation of the article included a reference to an article of the class or description specified in the order.
An order made under subsection (2) above as respects articles of any class or description—
may provide for drawback to be allowed in respect of hydrocarbon oil (or goods containing it) used as a material, solvent, extractant, preservative or finish in the manufacture or preparation not directly of articles of that class or description but of articles incorporated in them; and
may provide that the quantity of hydrocarbon oil as respects duty on which drawback is to be allowed shall be determined by reference to average quantities or otherwise.
The power to make orders under subsection (2) above shall be exercisable by statutory instrument, and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of the House of Commons.
If, on an application made for the purposes of this section by a horticultural producer, it is shown to the satisfaction of the Commissioners that within the period for which the application is made any quantity of heavy oil has been used by the applicant as mentioned in subsection (2) below, then, subject as provided below, the applicant shall be entitled to obtain from the Commissioners repayment of the amount of any excise duty which has been paid in respect of the quantity so used less any rebate allowed in respect of the duty, ... .
A horticultural producer shall be entitled to repayment under this section in respect of oil used by him—
in the heating, for the growth of horticultural produce primarily with a view to the production of horticultural produce for sale, of any building or structure, or of the earth or other growing medium in it; or
in the sterilisation of the earth or other growing medium to be used for the growth of horticultural produce as mentioned in paragraph (a) above in any building or structure.
Where any quantity of oil is used partly for any such purpose as is mentioned in subsection (2) above and partly for another purpose, such part of that quantity shall be treated as used for each purpose as may be determined by the Commissioners.
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The Commissioners may require an applicant for repayment under this section—
to state such facts concerning the hydrocarbon oil delivered to or used by him, or concerning the production of horticultural produce by him, as they may think necessary to deal with the application;
to furnish them in such form as they may require with proof of any statement so made; and
to permit an officer to inspect any premises or plant used by him for the production of horticultural produce or in or for which any such oil was used.
If— the facts shall be deemed for the purposes of this section to be such as the Commissioners may determine.
the facts required by the Commissioners under subsection (5)(a) above are not stated; or
proof of the matters referred to in subsection (5)(b) above is not furnished to the satisfaction of the Commissioners; or
an applicant fails to permit inspection of premises or plant as required under the subsection (5)(c) above,
In this section—
“horticultural produce” has the meaning assigned to it by Schedule 2 to this Act; and
“horticultural producer” means a person growing horticultural produce primarily for sale.
if, on an application made for the purposes of this subsection in such manner as the Commissioners may direct by the owner of a ship specified in the application, not being a pleasure yacht, it is shown to the satisfaction of the Commissioners— the applicant shall be entitled to obtain from the Commissioners repayment of the amount of any excise duty which has been paid in respect of the quantity so used, unless that amount is less than £5.
that at any time within the period of 6 months preceding the date of the application (or within such longer period preceding that date as the Commissioners may in any special case allow) any quantity of heavy oil has been used as fuel for the machinery of the ship while engaged on a voyage in home waters; and
that no drawback was allowable on the shipment of the oil,
Subject to subsections (3) and (4) below, heavy oil in a warehouse or refinery may, on an application made for the purposes of this subsection in such manner as the Commissioners may direct by the owner of a ship specified in the application, not being a pleasure yacht, and on the prescribed security being given, be delivered without payment of excise duty to the applicant for use as fuel for the machinery of the ship while engaged on a voyage in home waters.
At any time not later than 12 months after any oil has been delivered as mentioned in subsection (2) above the Commissioners may require the applicant to prove in the prescribed manner that the whole of the oil, or such part of it as is not on board the ship or has not been relanded with the sanction of the proper officer, has been used as so mentioned.
If proof of any matter relating to the use of any oil, required by the Commissioners under subsection (3) above is not furnished to their satisfaction, any duty which but for the provisions of subsection (2) above would have been payable on the delivery of the oil shall become payable by the applicant on demand made by the Commissioners in the prescribed manner.
If, where oil has been delivered from a warehouse or refinery without payment of duty on an application under subsection (2) above, a person— he shall be liable on summary conviction to a penalty of three times the value of the whole of the oil so delivered or £100, whichever is the greater; and in the case of an offence under paragraph (b) of this subsection the oil relanded shall be liable to forfeiture.
uses the oil or any part of it otherwise than as fuel for the machinery of the ship specified in the application while engaged on a voyage in home waters; or
relands the whole or any part of the oil at any place in the United Kingdom without the sanction of the proper officer,
In this section—
" owner", in relation to an application, includes a charterer to whom the specified ship is demised, or, in a case where the application relates to oil used, or for use, on a ship while undergoing trials for the purpose of testing her hull or machinery, the builder or other person conducting the trials ;
" prescribed " means prescribed by regulations made by the Commissioners; and
" voyage in home waters ", in relation to a ship, means a voyage in which the ship is at all times either at sea or within the limits of a port.
This section shall apply as if references to ships included references to hovercraft (and " pleasure yacht", " voyage ", " reland " and other expressions shall be construed accordingly).
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Subsection (3) below shall have effect in the case of— in respect of which an application is made to the Commissioners for the purposes of this section ..., by the Institution.
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any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); or
any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,
Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.
Subject to the provisions of this section, if it appears to the satisfaction of the Commissioners that the applicant has ... used any quantity of hydrocarbon oil on board that boat or for the purposes of that tractor or gear, the applicant shall be entitled to obtain from the Commissioners repayment of any excise duty which has been paid in respect of the oil so used ....
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No person who has previously made application under this section for repayment of duty shall be entitled to make a further application until the expiration of at least 3 months from the date on which the last preceding application was made.
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This section applies where it is shown to the satisfaction of the Commissioners—
that hydrocarbon oil has been delivered for home use, that since it was so delivered it has become contaminated, and that at the time it became contaminated it was oil on which the appropriate duty of excise had been paid, or
that hydrocarbon oils of different descriptions have been deivered for home use, that since they were so delivered they have become accidentally mixed with each other, and that at the time of mixing they were oils on which the appropriate duty of excise had been paid.
that at the time when it was so deposited it was oil or, as the case may be, was a mixture of oils, on which the appropriate duty of excise had been paid and not repaid and on which drawback had not been allowed,
Subject to any conditions which the Commissioners see fit to impose for the protection of the revenue, they may make to such person as they see fit a payment in accordance with subsection (3) below.
The payment referred to in subsection (1) above shall be a payment of an amount appearing to the Commissioners to be equal to the excise duty which would have been payable if—
the oil had not become contaminated or mixed; and
it had first been delivered for home use at the time when it was deposited in the warehouse and the duty had first become chargeable on that delivery.
The payment shall be of an amount appearing to the Commissioners to be equal to the excise duty which would have been payable if—
the oil had been delivered for home use (uncontaminated) at the time it became contaminated (where subsection (1)(a) above applies), or
the oils had been delivered for home use (un-mixed) at the time they became mixed (where subsection (1)(b) above applies).
The power to make a payment to a person under subsection (2) above in relation to oils that have become accidentally mixed does not apply in relation to a mixture in respect of which he is liable to pay duty under section 20AAA below.
If on an application made for the purposes of this section by an approved person it is shown to the satisfaction of the Commissioners— the applicant shall be entitled to obtain from the Commissioners repayment of one-third of the amount of excise duty which has been paid in respect of the quantity so used less the rebate allowed in respect of the duty.
that any quantity of rebated hydrocarbon oil has been used by him, otherwise than at a refinery or other premises used for the production of hydrocarbon oil, as fuel for producing energy; and
that not less than one-sixth or more than one-third of that energy was used in the treatment of hydrocarbon oil at a refinery or in the production of hydrocarbon oil at other premises used for the production of such oil,
In this section “an approved person” means a person for the time being approved in accordance with regulations made for the purposes of this section under section 24(1) below.
The Commissioners may, with a view to the protection of the revenue, make regulations—
for any of the purposes specified in Part I of Schedule 3 to this Act (which relates to hydrocarbon oil);
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for any of the purposes specified in Part III of that Schedule (which relates to road fuel gas).
In the case of regulations made for the purposes mentioned in subsection (1)(a) above, different regulations may be made for different classes of hydrocarbon oil; and the power to make such regulations shall include power to make regulations—
regulating the allowance and payment of drawback under or by virtue of section 15 above; and
for making the allowance and payment of drawback by virtue of an order under subsection (2) of that section subject to such conditions as the Commissioners see fit to impose for the protection of the revenue.
Where any person contravenes or fails to comply with any regulation made under this section his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.
In the case of regulations made for the purposes mentioned in subsection (1)(c) above, different regulations may be made for different classes of road fuel gas.
The Commissioners may, for any prescribed purpose, determine in such way as they consider appropriate the proportion of any substance that is biodiesel or bioethanol.
In subsection (1) “prescribed purpose” means a purpose, prescribed by regulations made by the Commissioners, that relates to any duty under this Act.
A person who— shall attract a penalty undersection 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes this subsection shall be liable to forfeiture.
puts to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; and
knows or has reasonable cause to believe that there is duty charged under section 6A above on that liquid which has not been paid and is not lawfully deferred,
In subsection (1) above, “liquid” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.
Where any person— his putting the biodiesel to that use shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes this subsection shall be liable to forfeiture.
puts any biodiesel to a chargeable use (within the meaning of section 6AA above), and
knows or has reasonable cause to believe that there is duty charged under section 6AA above on that biodiesel which has not been paid and is not lawfully deferred,
Where any person— his putting the bioethanol to that use shall attract a penalty under section 9 of the Finance Act 1994 (c. 9) (civil penalties), and any goods in respect of which a person contravenes this section shall be liable to forfeiture.
puts any bioethanol to a chargeable use (within the meaning of section 6AD above), and
knows or has reasonable cause to believe that there is duty charged under section 6AD above on that bioethanol which has not been paid and is not lawfully deferred,
Where any person— his putting the aqua methanol to that use shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which a person contravenes this section shall be liable to forfeiture.
puts any aqua methanol to a chargeable use (within the meaning of section 6AG above), and
knows or has reasonable cause to believe that there is duty charged under section 6AG above on that aqua methanol which has not been paid and is not lawfully deferred,
Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1), (1AA) , (1AB) or (1AC) above.
Where any person— a road vehicle any road fuel gas on which he knows or has reasonable cause to believe that the excise duty chargeable under section 8 above has not been paid his use of the road fuel gas or, as the case may be, his taking it as fuel into that vehicle shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which a person contravenes this subsection shall be liable to forfeiture..
uses as fuel in; or
takes as fuel into,
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Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.
Where any person— a road vehicle any road fuel gas on which the excise duty chargeable under section 8 above has not been paid, the Commissioners may assess the amount of that duty as being excise duty due from that person and notify him or his representative accordingly.
uses as fuel in, or
takes as fuel into,
The Commissioners may make regulations for any of the purposes of ... section 9(1) or (4), any of sections 11 to 14E, section 17, ... section 19, section 19A, section 20AB or section 24A of this Act, and in particular for the purposes specified in Schedule 4 to this Act.
The regulations may provide for restricting (whether by reference to locality, the obtaining of a licence from the Commissioners or other matters) the cases in which payments to the Commissioners under section 12(2), 13ZB(2), 13AA(3) or 14C(3) are to be effective for the purposes of those provisions.
For the purposes of the Customs and Excise Acts 1979, the presence in any hydrocarbon oil, biodiesel or bioblend of a marker which, in regulations made under this section, is prescribed in relation to— shall be conclusive evidence that that oil has been so delivered or, as the case may be, that the rebate in question has been allowed.
oil delivered without payment of duty under section 9 above; or
rebated heavy oil, rebated light oil, rebated biodiesel or rebated bioblend,
Where any person contravenes or fails to comply with any regulation made under this section his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.
Subsection (3) does not apply to heavy oil, biodiesel or bioblend used in any vehicle, vessel, machine or appliance if it is proved to the satisfaction of the Commissioners that the heavy oil, biodiesel or bioblend was taken into the vehicle, vessel, machine or appliance in accordance with the law of the place where it was taken in.
Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil, biodiesel or bioblend taken in pursuance of regulations made under this section.
Where— the Commissioners may assess an amount equal to the rebate as being excise duty due from that person, and notify him or his representative accordingly.
a rebate of duty is allowed on any oil, biodiesel or bioblend, and
a person contravenes or fails to comply with any requirement which, by virtue of any regulations made under this section, is a condition of allowing the rebate,
Where— the Commissioners may assess an amount equal to the excise duty on like oil at the rate in force at the time of the contravention or failure to comply as being excise duty due from that person, and notify him or his representative accordingly.
any oil is delivered without payment of duty, and
a person contravenes or fails to comply with any requirement which, by virtue of any regulations made under this section, is a condition of allowing the oil to be delivered without payment of duty,
In a case where subsection (4D) below applies, the power of the Commissioners under subsection (4A) above includes power, if it appears to them to be appropriate, to assess (and notify) an amount less than the amount of the rebate concerned.
This subsection applies in any case where—
the Commissioners have power to assess (and notify) an amount under subsection (4A) above by virtue of a contravention of, or failure to comply with, a requirement such as is mentioned in paragraph 5 of Schedule 4 to this Act, and
the marker whose addition is required by the requirement is present at the time of the contravention or failure but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under this section for the purpose mentioned in paragraph 7 of that Schedule.
If a revenue trader who is not a registered excise dealer and shipper— his buying or selling, or dealing in, the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
buys or sells controlled oil in the course of a trade or business, or
in the course of a trade or business deals in controlled oil,
Subsection (1) above does not apply to the buying of oil by a revenue trader if—
the oil is for use by the trader, and
that use does not involve selling or dealing in hydrocarbon oil.
Subsection (1) above does not apply to the selling of oil by a revenue trader if—
that oil was for use by the trader,
that use did not involve selling or dealing in hydrocarbon oil,
that use came to an end before the oil was used, and
the oil is sold after the use ends.
Where a revenue trader who is not a registered excise dealer and shipper is entitled to the possession of any controlled oil, the oil is liable to forfeiture.
Subsection (4) above does not apply to oil if—
that oil is for use by the revenue trader, and
that use does not involve selling or dealing in hydrocarbon oil.
Subsection (4) above does not apply to oil if—
the oil was for use by the revenue trader,
that use did not involve selling or dealing in hydrocarbon oil,
that use has come to an end,
that use came to an end before the oil was used, and
the oil is being held pending sale or other disposal.
Where oil is liable to forfeiture by virtue of subsection (4) above— is liable to forfeiture.
anything mixed with the oil,
any container in which the oil (and anything mixed with it) is kept, and
any equipment kept for dispensing the contents of any such container,
The Commissioners may by regulations make provision for—
exceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;
exceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;
exceptions to section 23A(7) above.
Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—
specified by such regulations;
specified by the Commissioners under such regulations.
For the purposes of Part VIII of the Customs and Excise Management Act 1979 (c. 2) (warehousing) the substances specified in subsection (4) shall be treated as if they were chargeable with duty (and therefore within the scope of section 92(1)(a) or (c) of that Act) whether or not duty is in fact chargeable.
The Commissioners may make regulations under section 93 of that Act (warehousing regulations) that relate to a substance specified in subsection (4).
In respect of a substance specified in subsection (4) which has been or is to be deposited in an excise warehouse by virtue of subsection (2), the Commissioners may—
treat the substance, or make provision by regulations for treating the substance, as if duty were chargeable in relation to it by virtue of a specified enactment;
make any regulations, or do any other thing, of a kind that they could make or do (whether or not by virtue of a provision of Part VIII of that Act) in respect of a substance deposited in an excise warehouse under Part VIII of that Act.
The substances referred to in subsection (1) are—
petroleum gas,
animal fat set aside for use as motor fuel or heating fuel,
vegetable fat set aside for use as motor fuel or heating fuel,
non-synthetic methanol set aside for use as motor fuel or heating fuel,
aqua methanol,
biodiesel,
a mixture of two or more substances specified in paragraphs (a) to (e), and
any other substance specified for the purposes of this section in regulations made by the Commissioners.
In subsection (4)—
“petroleum gas” means any hydrocarbon which—
is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and
is not natural gas (as defined in paragraph (b) below),
“natural gas” means gas with a methane content of not less than 80%,
“animal fat” means a triglyceride of animal origin,
“vegetable fat” means a triglyceride of vegetable origin, and
“non-synthetic methanol” means methyl alcohol of non-synthetic origin.
Regulations under subsection (4)(g)—
may make provision only if the Commissioners think it necessary or expedient for a purpose connected with Council Directive 2008/118/EC concerning the general arrangements for excise duty,
may, in particular, make provision by reference to that Directive or any other Community instrument, and
may, in particular, make provision by reference to the purpose for which a substance is intended to be used.
For the purposes of section 100H(1)(p) of the Management Act (registered excise dealers and shippers regulations may, in particular, make provision authorised by this section), this section authorises provision—
requiring traders in controlled oil to notify prescribed information;
requiring traders in controlled oil to make prescribed returns;
authorising a trader in controlled oil to carry out or arrange for the carrying out of any prescribed activity falling within section 100H(1)(b) of the Management Act in relation to controlled oil, but subject to prescribed conditions or restrictions;
requiring a trader in controlled oil to give security by prescribed means for amounts that may become due from him by way of repayment of rebate;
for taking into account, in determining whether a trader in controlled oil has— the extent to which the trader has followed guidance issued by the Commissioners (including guidance issued after the making of provision under this paragraph referring to it).
contravened any provision of registered excise dealers and shippers regulations, or
failed to comply with any prescribed condition, restriction or requirement,
In this section—
Marked oil shall not be used as fuel ... other than for an excepted machine.
For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.
The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel other than for excepted machines.
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Where a person uses any hydrocarbon oil in contravention of subsection (1) above, his use of the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
If a person who uses any marked oil in contravention of subsection (1) above does so in the knowledge that the oil he is using is marked oil, he shall be guilty of an offence and liable—
on summary conviction, to a penalty of £20,000 or to imprisonment for a term not exceeding 6 months, or to both;
on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 14 years, or to both.
Any marked oil which is in a vehicle, vessel, machine or appliance other than an excepted machine shall be liable to forfeiture.
Where in any proceedings relating to this section a question arises as to the nature of any substance present at any time in any hydrocarbon oil—
a certificate of the Commissioners to the effect that that substance is or was a marker designated for the purposes of this section shall be sufficient, unless the contrary is shown, for establishing that fact; and
any document purporting to be such a certificate shall be taken to be one unless it is shown not to be.
This section does not apply in relation to marked oil—
the use of which is lawful in accordance with section 12 (rebate not allowed on fuel other than for excepted machines),
which, on or after 1 April 2022, is taken into a vehicle, vessel, machine or appliance that is not an excepted machine in accordance with the law of a place outside the United Kingdom, or
which is used or taken in as mentioned in section 14E (private pleasure craft).
Subsections (2) and (3) apply if—
a relevant substance upon which duty under this Act has been charged is mixed in a pipe-line with another kind of relevant substance upon which such duty has been charged, and
the mixing is approved mixing (see subsection (5)).
If the Commissioners are of the opinion that— they may charge under this section a duty of excise on the mixture of an amount equal to the difference.
the amount of duty that would be charged on the mixture (if duty were charged at the time of mixing), is greater than
the total amount of duty charged as mentioned in subsection (1)(a),
If the Commissioners are of the opinion that the amount mentioned in subsection (2)(a) is less than the amount mentioned in subsection (2)(b), they may make under this section an allowance of an amount equal to the difference.
Where a charge or allowance is made under this section, any relief or rebate which was permitted or allowed in respect of the charges mentioned in subsection (1)(a) is for the purposes of this Act to be disregarded.
In this section “relevant substance” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil.
The cases that fall within subsection (1)(a) include cases where one kind of hydrocarbon oil is mixed with another kind of hydrocarbon oil.
The Commissioners may make regulations— and in this section “approved mixing” means mixing in accordance with permission under the regulations.
enabling them to grant to persons (whether individually or of a specified class) permission to mix relevant substances (or specified kinds of relevant substances) in a pipe-line, and to withdraw permission for reasonable cause;
enabling permission to be granted subject to conditions and conditions to be varied for reasonable cause,
The Commissioners may make regulations—
for prescribing the method of charging the duty under this section;
for determining the form of the allowance under this section (which may be by way of repayment or otherwise) and the time the allowance may be made.
Regulations under this section may make different provision for different circumstances.
A duty of excise shall be charged on a mixture which is—
produced by mixing fully rebated heavy oil with heavy oil which is not fully rebated, and
supplied for use as fuel for any engine, motor or other machinery.
A duty of excise shall be charged on a mixture which is— but a mixture on which duty is charged under subsection (1) shall not be charged under this subsection.
produced by mixing partially rebated heavy oil with heavy oil which is not partially rebated, and
supplied for use as fuel for any engine, motor or other machinery;
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The rate of duty on a mixture under subsection (1) or (2) shall be—
in the case of a mixture supplied for use as fuel other than for an excepted machine, the rate of duty specified in section 6(1A)(c) (general rate for heavy oil), and
in any other case, equivalent to the rate of rebate specified in section 11(1)(b) (general rate for gas oil).
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For the purposes of this section—
oil is fully rebated if a rebate has been allowed in respect of it under section 11(1)(c) (general rebate for heavy oil),
oil is partially rebated if a rebate has been allowed in respect of it under any other provision of section 11 or under section 13ZA or 13AA, and
a reference to mixing is a reference to non-approved mixing (within the meaning given by section 20A(5)).
The person liable to pay duty charged under this section on supply or production of a mixture is the person supplying or producing the mixture.
Where duty under a provision of this Act has been paid on an ingredient of a mixture, the duty charged under this section shall be reduced by the amount of any duty that the Commissioners are satisfied has been paid on the ingredient (but not to a negative amount).
The Commissioners may exempt a person from liability to pay duty under any provision of this Act in respect of production or supply of a mixture of a kind described in subsection (1)(a) or (2)(a) if satisfied that—
the liability was incurred accidentally, and
in the circumstances the person should be exempted.
A person who supplies or produces a mixture on which duty is charged under section 20AAA above must notify the Commissioners of the supply or production—
in advance, or
within the period of seven days beginning with the date of supply or production.
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Notification under subsection (1) ... above must be given in such form and in such manner, and must contain such particulars, as the Commissioners may direct.
Subject to subsection (7) below, where it appears to the Commissioners— they may assess the amount of duty due from him to the best of their judgement and notify that amount to him or his representative.
that a person has produced or supplied a mixture on which duty is charged under section 20AAA above, and
that he is the person liable to pay the duty,
An assessment under subsection (4) above shall be treated as if it were an assessment under section 12(1) of the Finance Act 1994.
The Commissioners may give a direction that a person who is, or expects to be, liable to pay duty charged under section 20AAA above—
shall account for duty charged under that section by reference to such periods (“accounting periods”) as may be determined by or under the direction;
shall make, in relation to accounting periods, returns in such form and at such times and containing such particulars as may be so determined;
shall pay duty charged under that section at such times and in such manner as may be so determined.
The power to make an assessment under subsection (4) above does not apply in relation to a person who is for the time being subject to a direction under subsection (6) above.
Where any person— his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
fails to give a notification which he is required to give under subsection (1) above, or
fails to comply with a direction under subsection (6) above,
Aqua methanol on which duty under section 6AG(3)(a) of this Act has been charged must not be mixed with any relevant substance.
In subsection (1) “relevant substance” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil.
A person commits an offence under this subsection if—
the person intentionally uses aqua methanol in contravention of subsection (1) above, or
the person supplies aqua methanol, intending that it will be used in contravention of subsection (1) above.
A person guilty of an offence under subsection (3) above shall be liable—
on summary conviction in England and Wales— or both;
to imprisonment for a term not exceeding 12 months (or 6 months, if the offence was committed before 2 May 2022), or
to a fine not exceeding £20,000 or (if greater) 3 times the value of the aqua methanol in question,
on summary conviction in Scotland— or both;
to imprisonment for a term not exceeding 12 months, or
to a fine not exceeding the statutory maximum or (if greater) 3 times the value of the aqua methanol in question,
on summary conviction in Northern Ireland— or both;
to imprisonment for a term not exceeding 6 months, or
to a fine not exceeding the statutory maximum or (if greater) 3 times the value of the aqua methanol in question,
on conviction on indictment, to imprisonment for a term not exceeding 14 years or a fine, or both.
Any aqua methanol, or any mixture containing aqua methanol, in respect of which an offence under subsection (3) above has been committed shall be liable to forfeiture.
A duty of excise shall be charged on a mixture which is produced by mixing aqua methanol on which duty under section 6AG(3)(a) of this Act has been charged with a relevant substance.
In subsection (1) “relevant substance” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil.
The rate of duty on a mixture under subsection (1) shall be the rate of duty specified in section 6(1A)(c) (general rate for heavy oil).
The person liable to pay duty charged under this section on production of a mixture is the person producing the mixture.
Where it appears to the Commissioners— they may assess the amount of duty due from P to the best of their judgment and notify that amount to P or P's representative.
that a person (“P”) has produced a mixture on which duty is charged under this section, and
that P is the person liable to pay the duty,
An assessment under subsection (5) above shall be treated as if it were an assessment under section 12(1) of the Finance Act 1994.
Where duty under a provision of this Act has been paid on an ingredient of a mixture, the duty charged under this section shall be reduced by the amount of any duty which the Commissioners are satisfied has been paid on the ingredient (but not to a negative amount).
The Commissioners may exempt a person from liability to pay duty under this section in respect of production of a mixture of a kind described in subsection (1) if satisfied that—
the liability was incurred accidentally, and
in the circumstances the person should be exempted.
The Commissioners may make regulations allowing reliefs as regards—
any duty of excise which has been charged in respect of hydrocarbon oil, ... , or road fuel gas;
any amount which has been paid to the Commissioners under section 12(2) , 13ZB(2) or 14C(3) above;
any amount which would (apart from the regulations) be payable to the Commissioners under section 12(2) , 13ZB(2) or 14C(3) above.
The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—
provide for relief to take the form of a repayment or remission or an allowance to be set off against duty payable to the Commissioners by the person claiming relief;
provide for relief to be allowed in cases or classes of case set out in the regulations;
provide for relief to be allowed to the extent set out in the regulations;
provide for relief to be allowed subject to conditions imposed by the regulations;
provide for relief to be allowed subject to such conditions as the Commissioners may impose on the person claiming relief;
provide for the taking of samples of hydrocarbon oil in order to ascertain whether relief should be allowed or has been properly allowed;
make provision as to administration (which may include provision requiring the making of applications for relief);
provide for oil on which relief is allowed to be treated for the purposes of this Act as oil on which a rebate has been allowed;
make different provision in relation to different cases or classes of case;
include such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient.
The conditions which may be imposed as mentioned in subsection (2)(d) or (e) above may include conditions as to the physical security of premises, the provision (by bond or otherwise) of security for payment, or such other matters as the Commissioners think fit.
Where a person contravenes or fails to comply with any regulation made under this section or any condition imposed by or under such a regulation—
his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and
any goods in respect of which the contravention or failure occurred shall be liable to forfeiture.
A reference in this section to a duty of excise includes a reference to any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979.
Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.
The Commissioners may by regulations make provision allowing reliefs as regards excise duty charged in respect of experimental fuel where—
the fuel is, or is to be, used for the purposes of a fuel-testing project that is approved by the Commissioners,
the project is approved for the purposes of the development of the fuel (see subsection (8)(a) below), and
the use takes place, or is to take place, during the period that, for the purposes of the project, is the relief period for the fuel (see subsection (8)(b) below).
In this section “experimental fuel” means a substance of a description specified in regulations made by the Commissioners.
For each experimental fuel, the Commissioners shall by regulations make provision specifying—
the beginning and end of the period that is the experimental period for that fuel; and
the form that (subject to any directions under subsection (9)(a) below) is to be taken by relief under this section as regards excise duty chargeable on that fuel.
A form of relief specified under subsection (3)(b) above must be an authorised form; and for the purposes of this section “an authorised form” is—
a repayment, or
a rebate (or extra rebate).
Relief under this section shall be allowed—
to the extent specified in, or determined in accordance with, regulations under subsection (1) above, and
subject to—
such conditions as the Commissioners may impose, and
any directions under subsection (9)(b) below.
The conditions that may be imposed under subsection (5)(b)(i) above include, in particular, conditions in connection with— of data, or information, relating to the production, use or performance of an experimental fuel.
the collection, keeping, compilation or analysis, or
the supply to the Commissioners or other persons,
Subsections (8) and (9) below apply where the Commissioners have approved a fuel-testing project.
The Commissioners shall give directions specifying—
each experimental fuel for the purposes of whose development the project is approved;
for each fuel specified under paragraph (a) above, the beginning and end of the period that, for the purposes of the project, is (in accordance with subsection (10) below) the relief period for the fuel; and
any conditions imposed under subsection (5)(b)(i) above that apply to the allowance under this section of relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.
The Commissioners may give directions—
providing for relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project to take an authorised form different to the form specified under subsection (3)(b) above;
as to administration in connection with allowing reliefs under this section as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.
For the purposes of subsection (8)(b) above—
the beginning of the relief period for a fuel may not be earlier than the beginning of the experimental period for that fuel; and
the end of the relief period for a fuel may not be later than the end of the experimental period for that fuel.
In this section—
Regulations under this section may make different provision for different cases.
Any power to make regulations under this Act shall be exercisable by statutory instrument, and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of either House of Parliament.
Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.
In this Act— “aqua methanol” has the meaning given by section 2AC above; “aviation gasoline” has the meaning given by section 1(3D); “bioblend” has the meaning given by section 6AB(2) above; “biodiesel” has the meaning given by section 2AA above; “bioethanol” has the meaning given by section 2AB above; “bioethanol blend” has the meaning given by section 6AE(2) above; “controlled oil” means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B; “excepted machine” means a vehicle, vessel, machine or appliance that is of a description given in Schedule 1A; ... “gas oil” has the meaning given by section 1(5) above; “heavy oil” has the meaning given by section 1(4) above; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “hydrocarbon oil” has the meaning given by section 1(2) above; “kerosene” has the meaning given by section 1(8); “light oil” has the meaning given by section 1(3) above; “the Management Act” means the Customs and Excise Management Act 1979; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “the prescribed sum”, in relation to the penalty provided for an offence, means— if the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act); if the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section); if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);
“private pleasure craft” has the meaning given by section 14E;
are approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil;
“road fuel gas” has the meaning given by section 5 above; ...
“rebate” means rebate of duty under section 11 , 13ZA, 13AA, ... 14, 14A, 14B or 20AB above, and “rebated” has a corresponding meaning;
“refinery” means any premises which— and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph;
are approved by the Commissioners for the treatment of hydrocarbon oil; or
" the Management Act" means the Customs and Excise Management Act 1979;
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any vehicle exempted from vehicle excise duty by section 4(1)(/j) of the Vehicles (Excise) Act 1971 (road construction vehicles) or section 7(1) of that Act (vehicles used only for passing to and from land in the same occupation);
a vehicle of any of the following descriptions which is not chargeable with duty as a goods vehicle, namely an agricultural machine, digging machine, mobile crane, works truck, mowing machine or fisherman's tractor mentioned in Schedule 3 to that Act;
a road roller.
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Section 17(7).
fruit;
In section 17 of this Act “horticultural produce” means— but does not include hops.
fruit;
vegetables of a kind grown for human consumption, including fungi, but not including maincrop potatoes or peas grown for seed, for harvesting dry or for vining;
flowers, pot plants and decorative foliage;
herbs;
seeds other than pea seeds, and bulbs and other material, being seeds, bulbs or material for sowing or planting for the production of— or for reproduction of the seeds, bulbs or other material planted; or
fruit,
vegetables falling within paragraph (b) above,
flowers, plants or foliage falling within paragraph (c) above, or
herbs,
trees and shrubs, other than trees grown for the purpose of afforestation;
vegetables of a kind grown for human consumption, including fungi, but not including maincrop potatoes or peas grown for seed, for harvesting dry or for vining;
flowers, pot plants and decorative foliage ;
herbs ;
seeds other than pea seeds, and bulbs and other material, being seeds, bulbs or material for sowing or planting for the production of— or for reproduction of the seeds, bulbs or other material planted ; or
fruit,
vegetables falling within paragraph (b) above,
flowers, plants or foliage falling within paragraph (c) above, or
herbs,
trees and shrubs, other than trees grown for the purpose of afforestation ;
Section 21(1).
Prohibiting the production of hydrocarbon oil or any description of hydrocarbon oil except by a person holding a licence.
Specifying the circumstances in which any such licence may be surrendered or revoked
Regulating the production, storage and warehousing of hydrocarbon oil or any description of hydrocarbon oil and the removal of any such oil to or from premises used for the production of any such oil.
Prohibiting the refining of hydrocarbon oil elsewhere than in a refinery.
Prohibiting the incorporation of gas in hydrocarbon oil elsewhere than in a refinery.
Regulating the use and storage of hydrocarbon oil in a refinery.
Regulating or prohibiting the removal to a refinery of hydrocarbon oil in respect of which any rebate has been allowed.
Regulating the removal of imported hydrocarbon oil to a refinery without payment of the excise duty on such oil.
Making provision for securing payment of the excise duty on any imported hydrocarbon oil received into a refinery.
Relieving from the excise duty chargeable on hydrocarbon oil produced in the United Kingdom any such oil intended for exportation or shipment as stores.
Generally for securing and collecting the excise duty chargeable on hydrocarbon oil . . . .
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Conferring power to require information relating to the supply or use of aviation gasoline to be given by producers, dealers and users.
Requiring producers and users of and dealers in aviation gasoline to keep and produce records relating to aviation gasoline.
Prohibiting the production of petrol substitutes, and dealing in petrol substitutes on which the excise duty has not been paid, except by persons holding a licence.
Specifying the circumstances in which any such licence may be surrendered or revoked.
Regulating the production, dealing in, storage and warehousing of petrol substitutes and their removal to and from premises used therefor.
Relieving from the excise duty petrol substitutes intended for exportation or shipment as stores.
Generally for securing and collecting the excise duty. In this Part of this Schedule “the excise duty” means the excise duty on petrol substitutes.
Prohibiting the production of gas, and dealing in gas on which the excise duty has not been paid, except by persons holding a licence.
Specifying the circumstances in which any such licence may be surrendered or revoked.
Regulating the production, dealing in, storage and warehousing of gas and the removal of gas to and from premises used therefor.
Requiring containers for gas to be marked in the manner prescribed by the regulations.
Conferring power to require information relating to the supply or use of gas and containers for gas to be given by producers of and dealers in gas, and by the person owning or possessing or for the time being in charge of any road vehicle which is constructed or adapted to use gas as fuel.
Requiring a person owning or possessing a road vehicle which is constructed or adapted to use gas as fuel to keep such accounts and records in such manner as may be prescribed by the regulations, and to preserve such books and documents relating to the supply of gas to or by him, or the use of gas by him, for such period as may be so prescribed.
Requiring the production of books or documents relating to the supply or use of gas or the use of any road vehicle.
Authorising the entry and inspection of premises (other than private dwelling-houses) and the examination of road vehicles, and authorising, or requiring the giving of facilities for, the inspection of gas found on any premises entered or on or in any road vehicle.
Generally for securing and collecting the excise duty. In this Part of this Schedule “the excise duty” means the excise duty chargeable under section 8 of this Act on gas, and “gas” means road fuel gas.
Section 24(1).
Regulating the approval of persons for purposes of section 9(1) or (4) or 14(1) of this Act, whether individually or by reference to a class, and whether in relation to particular descriptions of oil or generally; enabling approval to be granted subject to conditions and providing for the conditions to be varied, or the approval revoked, for reasonable cause.
Enabling permission under section 9(1) of this Act to be granted subject to conditions as to the giving of security and otherwise.
Requiring claims or applications for repayment under section 9(4), 17, ... ... 19 or 19A of this Act to be made at such times and in respect of such periods as are prescribed; providing that no such claim or application shall lie where the amount to be paid is less than the prescribed minimum; and preventing, where a claim or application can be made under section 9(4) or 19, the payment of drawback.
Imposing restrictions on the mixing with other oil of any rebated oil or oil delivered without payment of duty.
Requiring as a condition of allowing rebate on, or delivery without payment of duty of, any oil (subject to any exceptions provided by or under the regulations) that there shall have been added to that oil, at such times, in such manner and in such proportions as may be prescribed, one or more prescribed markers, with or without a prescribed colouring substance (not being a prescribed marker), and that a declaration to that effect is furnished.
Prescribing the substances which are to be used as markers.
Providing that the presence of a marker shall be disregarded if the proportion in which it is present is less than that prescribed for the purposes of this paragraph.
Prohibiting the addition to any oil of any prescribed marker or prescribed colouring substance except in such circumstances as may be prescribed.
Prohibiting the removal from any oil of any prescribed marker or prescribed colouring substance.
Prohibiting the addition to oil of any substance, not being a prescribed marker, which is calculated to impede the identification of a prescribed marker.
Regulating the storage or movement of prescribed markers.
Requiring any person who adds a prescribed marker to any oil to keep in such manner and to preserve for such period as may be prescribed such accounts and records in connection with his use of that marker as may be prescribed, and requiring the production of the accounts and records.
Requiring, in such circumstances or subject to such exceptions as may be prescribed, that any drum, storage tank, delivery pump or other container or outlet which contains any oil in which a prescribed marker is present shall be marked in the prescribed manner to indicate that the oil is not to be used as road fuel or for any other prohibited purpose.
Requiring any person who supplies oil in which a prescribed marker is present to deliver to the recipient a document containing a statement in the prescribed form to the effect that the oil is not to be used as road fuel or for any other prohibited purpose.
Prohibiting the sale of any oil the colour of which would prevent any prescribed colouring substance from being readily visible if present in the oil.
Prohibiting the importation of oil in which any prescribed marker, or any other substance which is calculated to impede the identification of a prescribed marker, is present.
Regulating the storage or movement of oil.
Restricting the supplying of oil in respect of which rebate has been allowed and not repaid or on which excise duty has not been paid.
Requiring a person owning or possessing a vehicle, vessel, machine or appliance which is constructed or adapted to use heavy oil as fuel to keep such accounts and records in such manner as may be prescribed, and to preserve such books and documents relating to the supply of heavy oil to or by him, or the use of heavy oil by him, for such period as may be prescribed.
Prohibiting the use of aviation gasoline otherwise than as a fuel for aircraft.
Requiring the production of books or documents relating to the supply or use of oil or the use of any vehicle , vessel, machine or appliance.
Prohibiting the taking of aviation gasoline into fuel tanks for engines other than aircraft engines.
Authorising the entry and inspection of premises (including places of any description, and in particular tents or movable structures, other than private dwelling-houses) and the examination of vehicles , vessels, machines or appliances , and authorising, or requiring the giving of facilities for, the inspection of oil found on any premises entered or on or in any vehicle , vessel, machine or appliance and the taking of samples of any oil inspected. In this paragraph “premises” includes any floating structure. Nothing in sub-paragraph (1) enables regulations to be made authorising the examination of the interior of part of a vessel if that part is used as a dwelling.
In this Schedule— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“HO%” means the percentage of the bioblend that is heavy oil, and
“oil” means hydrocarbon oil;
“prescribed” means prescribed by regulations made under section 24 of this Act;
Section 24(5).
The person taking a sample—
if he takes it from a motor vehicle vehicle or a vessel, shall if practicable do so in the presence of a person appearing to him to be the owner or person for the time being in charge of the vehicle or the vessel;
if he takes the sample on any premises but not from a motor vehicle vehicle or a vessel, shall if practicable take it in the presence of a person appearing to him to be the occupier of the premises or for the time being in charge of the part of the premises from which it is taken.
The result of an analysis of a sample shall not be admissible— unless the analysis was made by an authorised analyst and the requirements of paragraph 1 above (where applicable) and of the following provisions of this paragraph have been complied with. The person taking a sample must at the time have divided it into three parts (including the part to be analysed), marked and sealed or fastened up each part, and— Where it was not practicable to comply with the relevant requirements of paragraph 1 above, the person taking the sample must have served notice on the owner or person in charge of the vehicle or the vessel or, as the case may be, the occupier of the premises informing him that the sample has been taken and that one part of it is available for delivery to him, if he requires it, at such time and place as may be specified in the notice.
Subject to sub-paragraph (2) below, in any such proceedings as are mentioned in paragraph 2(1) above a certificate purporting to be signed by an authorised analyst and certifying the presence of any substance in any such sample ... as may be specified in the certificate shall be evidence, and in Scotland sufficient evidence, of the facts stated in it. Without prejudice to the admissibility of the evidence of the analyst (which shall be sufficient in Scotland as well as in England), such a certificate shall not be admissible as evidence—
Any notice required or authorised to be given under this Schedule shall be in writing. Any such notice shall be deemed, unless the contrary is shown, to have been received by a person if it is shown to have been left for him at his last-known residence or place of business in the United Kingdom. Any such notice may be given by post, and the letter containing the notice may be sent to the last-known residence or place of business in the United Kingdom of the person to whom it is directed. Any such notice given to the secretary or clerk of a company or body of persons (incorporated or unincorporated) on behalf of the company or body shall be deemed to have been given to the company or body; and for the purpose of the foregoing provisions of this paragraph any such company or body of persons having an office in the United Kingdom shall be treated as resident at that office or, if it has more then one, at the registered or principal office. Where any such notice is to be given to any person as the occupier of any land, and it is not practicable after reasonable inquiry to ascertain— the notice may be addressed to the person concerned by any sufficient description of the capacity in which it is given to him. In any case to which sub-paragraph (5) above applies, and in any other case where it is not practicable after reasonable inquiry to ascertain an address in the United Kingdom for the service of a notice to be given to a person as being the occupier of any land, the notice shall be deemed to have been received by the person concerned on being left for him on the land, either in the hands of a responsible person or conspicuously affixed to some building or object on the land. In sub-paragraphs (5) and (6) “land” includes any floating structure. Sub-paragraphs (2) to (6) above shall not affect the validity of any notice duly given otherwise than in accordance with those sub-paragraphs.
In this Schedule “authorised analyst” means— any other person appointed as a public analyst or deputy public analyst under— section 27 of the Food Safety Act 1990, or Article 27(1) of the Food Safety (Northern Ireland) Order 1991.
the Government Chemist or a person acting under his direction;
the Government Chemist for Northern Ireland or a person acting under his direction;
any chemist authorised by the Treasury to make analyses for the purposes of this Schedule; or
any other person appointed as a public analyst or deputy public analyst under— section 89 of the Food and Drugs Act 1955, section 27 of the Food and Drugs (Scotland) Act 1956, or section 31 of the Food and Drugs Act (Northern Ireland) 1958.
References in this Schedule to the taking of a sample or to a sample shall be construed respectively as references to the taking of a sample in pursuance of regulations under section 20AA or 24 of this Act and to a sample so taken.
In this Schedule “authorised analyst” means—
the Government Chemist or a person acting under his direction;
the Government Chemist for Northern Ireland or a person acting under his direction;
any chemist authorised by the Treasury to make analyses for the purposes of this Schedule; or
any other person appointed as a public analyst or deputy public analyst under— section 27 of the Food Safety Act 1990, or Article 27(1) of the Food Safety (Northern Ireland) Order 1991.
This Schedule shall have effect in its application to a vehicle , vessel, machine or appliance of which a person other than the owner is, or is for the time being, entitled to possession as if for references to the owner there were substituted references to the person entitled to possession.
Section 28(1).
In section 92(2) of the Finance Act 1965 and section 14(2) of the Finance Act (Northern Ireland) Act 1966 (grants towards duty on bus fuel) for the words “hydrocarbon oil” there shall be substituted the words “ heavy oil ”.
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In Note (3) to Group 7 in Schedule 4 to the Finance Act 1972 for the words from " gas " to " road vehicles and " there shall be substituted the words " road fuel gas (within the meaning of the Hydrocarbon Oil Duties Act 1979) ".
In Note (4) to Group 7 in Schedule 4 to the Finance Act 1972 the words " or is to be " shall be omitted and at the end of that Note there shall be added the words " or on which a duty of excise has been or is to be charged without relief from, or rebate of, such duty by virtue of the provisions of the Hydrocarbon Oil Duties Act 1979 ".
In Article 3 of the Excise Duties (Gas as Road Fuel) Order 1972 for the words “hydrocarbon oil” there shall be substituted the words “ light oil ”.
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Section 28(2)
...
excise duty chargeable by virtue of this Act, or
This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.
For the purposes of this Act, a substance is used as fuel for a vehicle , vessel, machine or appliance if (and only if) it is used as fuel for—
the engine provided for propelling the vehicle or vessel, or, as the case may be, for powering the machine or appliance,
in relation to an appliance that contains a furnace or boiler for use in a heating system, that furnace or boiler, or
an engine, furnace or boiler which draws fuel from the same supply as an engine or, as the case may be, furnace or boiler, within paragraph (a) or (aa).
Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act— Management Act “the Commissioners” “container” “the Customs and Excise Acts 1979” “excise warehouse” “goods” “hovercraft” “occupier” “officer” and “proper” in relation to an officer “pipe-line” “port” “registered excise dealer and shipper” “representative” “revenue trader” “ship” “shipment” “stores” “warehouse” Alcoholic Liquor Duties Act 1979 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “spirits”.
For those purposes, a substance is taken into a vehicle , vessel, machine or appliance as fuel, or as an additive or extender in any fuel, if (and only if) it is taken into the vehicle , vessel, machine or appliance as part of the supply—
from which the engine provided for propelling the vehicle or vessel or, as the case may be, for powering the machine or appliance, draws fuel , or
in relation to an appliance that contains a furnace or boiler for use in a heating system, from which the furnace or boiler draws fuel.
For those purposes, the following persons are liable for a substance being taken into a vehicle , vessel, machine or appliance, or into the fuel supply of an engine , furnace or boiler—
the person who has charge of the vehicle , vessel, machine or appliance, or of the engine, furnace or boiler at the time the substance is taken in, and
the owner of the vehicle , vessel, machine or appliance, or of the engine, furnace or boiler at that time (or, if another person is entitled to possession of it at that time, that other person).
Subsection (1ZC) applies in relation to ... storage tanks as it applies in relation to vehicles , vessels, machines or appliances.
If in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of ’’refinery’’ in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil.
The Treasury may by order made by statutory instrument amend Schedule 1A to this Act so as to—
add a class of excepted machine,
remove a class of excepted machine, or
redefine a class of excepted machine.
Section 2A(2) and (3) above shall apply to an order under subsection (1B).
The enactments and order specified in Schedule 6 to this Act shall be amended in accordance with the provisions of that Schedule.
The enactments specified in Schedule 7 to this Act are hereby repealed to the extent specified in the third column of that Schedule.
Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act.
The repeal by subsection (2) above of the Hydrocarbon Oil (Customs & Excise) Act 1971 shall not affect the operation of the saving in paragraph 2 in Part I of Schedule 14 to the Finance (No. 2) Act 1975 in relation to the provisions of the said Act of 1971 repealed by section 75(5) of the said Act of 1975 and specified in that Part.
The Amendment of Units of Measurement (Hydrocarbon Oil, etc)Order 1977 is hereby revoked.
Nothing in this section shall be taken as prejudicing the operation of sections 15 to 17 of the Interpretation Act 1978 (which relate to the effect of repeals).
This Act may be cited as the Hydrocarbon Oil Duties Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.
This Act shall come into operation on 1st April 1979.
Section 27(1)
Any vehicle, vessel, machine or appliance of one of the following descriptions is an “excepted machine” for the purposes of this Act.
An agricultural vehicle at a time when it is used for— including when it is going to or from the place where it is to be or has been used for any of those purposes. An agricultural vehicle that is primarily kept for use within sub-paragraph (1) at a time when it is used for any other purpose on private land where it is ordinarily kept. An agricultural vehicle kept and used on a golf course or on land maintained by a community amateur sports club. An agricultural vehicle used in any other circumstances provided— In this paragraph, “an agricultural vehicle” means—
A special vehicle at a time when it is used— A special vehicle used in any other circumstances provided it uses fuel gas for fuel. In this paragraph, a “special vehicle” is a vehicle of any weight but otherwise designed, constructed and used as mentioned in Part 4 of Schedule 1 to the Vehicle Excise and Registration Act 1994.
An unlicensed vehicle at a time when it is used— An unlicensed vehicle used in any other circumstances provided it uses fuel gas for fuel. In this paragraph, “unlicensed vehicle” means a vehicle that is—
Any vehicle designed to be operated on a railway within the meaning of section 67(1) of the Transport and Works Act 1992.
Any vessel other than a vessel ... that is a private pleasure craft. Any machine or appliance that is permanently on a vessel within sub-paragraph (1). Any machine or appliance that is permanently on a private pleasure craft ..., but that draws fuel from a supply other than the supply from which the engine provided for propelling the private pleasure craft draws fuel. A tractor or gear owned by a charity and used by it for the purpose of launching or hauling in a lifeboat owned by it.
A machine designed only for mowing grass at a time when it is used on—
land maintained for purposes relating to agriculture, horticulture, pisciculture or forestry;
a golf course or on land maintained by a community amateur sports club;
land occupied by a travelling fair or travelling circus.
A machine or appliance that is not a vehicle or vessel at a time when it is used— For the purposes of sub-paragraph (1)(d), caravans used for the accommodation of those who travel with a travelling fair or travelling circus are to be treated as premises that are not used for commercial purposes. The Commissioners may publish a notice making provision for the purposes of sub-paragraph (1)(d) about the meaning of—
In this Schedule— In this Schedule, references to a vehicle being used— include references, when two parts of the golf course or land are on either side of a road, to the vehicle going between the two parts by the shortest practicable route. In this Schedule, a fair or circus is a travelling fair or circus if—
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Part 2BBiodiesel
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