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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. Use of rebated heavy oil as fuel.

Section 9 | Use of rebated heavy oil as fuel.

From legislation.gov.uk

(1)Schedule 1 to the Hydrocarbon Oil Duties Act 1979 (which sets out the categories of excepted vehicle which may use rebated heavy oil as fuel) is amended as follows.

(2)Omit the following provisions—

(a)paragraph 2(1)(b) (which provides that off-road tractors are excepted vehicles) and the word “or" immediately preceding it, and

(b)paragraph 2(4) (which defines off-road tractors).

(3)This section shall have effect in relation to the use of rebated heavy oil as fuel on or after 1st May 2000.

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