SolvedHCOGAS800100 | Glossary
From HM Revenue & Customs · Gas for road fuel use
| TERM | DEFINITION |
|---|---|
| BIOGAS | A natural road fuel gas within the meaning of section % of HODA, consisting of acarbon-neutral liquid gas of 96% methane and not less than 3.7% nitrogen andcontaining minor trace elements. |
| CEMA | Customs and Excise Management Act 1979 |
| CNG (COMPRESSED NATURAL GAS) | Methane (a hydrocarbon gas) under pressure. |
| DERV | An obsolete term for heavy oil fully duty paid, for use as fuel in road vehicles. Replaced by Ultra Low Sulphur Diesel and Sulphur Free Diesel. |
| HODA | Hydrocarbon Oils Duties Act 1979. |
| LPG | Liquefied Petroleum Gas (may be butane, propane or others). |
| PUBLIC ROADS | Roads repairable at public expense. |
| ROAD FUEL GAS | 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. |
| ROAD VEHICLE | Any vehicle: \n \nLicensed under the Vehicle Excise and Registration Act 1994 for use on public roads whether or not actually used on those roads (except a vehicle listed in Appendix B); or \n \nactually used on public roads whether or not licensed to be so used. |
| RTR | Revenue Traders (Accounts and Records) Regulations 1992 (Statutory Instrument 1992 No 3150). |