SolvedHCOGAS300200 | Law: HODA - Definition of gas
From HM Revenue & Customs · Gas for road fuel use
The definition of gas is contained in HODA section 5 and states “In this Act “road fuel gas” means any substance which is gaseous at a temperature of 15ºC and under a pressure of 1013.25 millibars, and which is for use as fuel in road vehicles”.