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Legislation
Finance Act 2000

Crossheading Hydrocarbon oil duties

  • Section 4 Rates of duty and rebate on hydrocarbon oil.
  • Section 5 Ultra low sulphur petrol.
  • Section 6 Mixing of rebated light oils.
  • Section 7 Power to amend definitions of types of hydrocarbon oil.
  • Section 8 Penalties for misuse of rebated heavy oil.
  • Section 9 Use of rebated heavy oil as fuel.
  • Section 10 Rebates, marking and reliefs.
  • Section 11 Emulsions of water in gas oil.
  1. Hydrocarbon oil duties
  2. Power to amend definitions of types of hydrocarbon oil.

Section 7 | Power to amend definitions of types of hydrocarbon oil.

From legislation.gov.uk

In the Hydrocarbon Oil Duties Act 1979, after section 2 insert—.

2APower to amend definitions.

(1)The Treasury may by order made by statutory instrument amend the definitions for the purposes of this Act of—“ultra low sulphur petrol";“unleaded petrol" and “leaded petrol";“higher octane unleaded petrol"; and“ultra low sulphur diesel".

(2)An order under this section may contain such incidental, supplementary and transitional provision as appears to the Treasury to be appropriate.

(3)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.

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