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        Hydrocarbon Oil Duties Act 1979 (c.5)
        Introductory Text
        Main body
        The dutiable commodities
        1. Hydrocarbon oil.
        2. Provisions supplementing s. 1.
        2AA Biodiesel
        2A. Power to amend definitions.
        3. Hydrocarbon oil as ingredient of imported goods.
        4. Petrol substitutes and power methylated spirits.
        5. Road fuel gas.
        Charging provisions
        6. Excise duty on hydrocarbon oil.
        6AA Excise duty on biodiesel
        6AB Excise duty on blends of biodiesel and heavy oils
        6AC Application to biodiesel and bioblend of provisions relating to hydrocarbon oil
        6A. Fuel substitutes.
        7. Excise duty on petrol substitutes and power methylated spirits.
        8. Excise duty on road fuel gas.
        Delivery of oil without payment of duty
        9. Oil delivered for home use for certain industrial purposes.
        10. Restrictions on the use of duty-free oil.
        Rebate of duty
        11. Rebate on heavy oil.
        12. Rebate not allowed on fuel for road vehicles.
        13. Penalties for misuse of rebated heavy oil.
        13A Rebate on unleaded petrol
        13AA. Restrictions on use of rebated kerosene.
        13AB. Penalties for misuse of kerosene.
        14. Rebate on light oil for use as furnace fuel.
        Drawback
        15. Drawback of duty on exportation etc. of certain goods.
        16. Drawback of duty on exportation etc. of power methylated spirits.
        Miscellaneous reliefs
        17. Heavy oil used by horticultural producers.
        17A Biodiesel used otherwise than as road fuel
        18. Fuel for ships in home waters.
        19. Fuel used in fishing boats, etc.
        19A. Fuel for producing energy for refineries etc.
        20. Contaminated or accidentally mixed oil.
        Mixing: adjustment of duty
        20A. Mixing: adjustment of duty.
        20AAA. Mixing of rebated oil.
        20AAB. Mixing of rebated oil: supplementary.
        20AA. Power to allow reliefs.
        20AB. Power to allow reliefs for fuel testing etc
        Administration and enforcement
        21. Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.
        22. Prohibition on use of petrol substitutes on which duty has not been paid.
        23. Prohibition on use etc. of road fuel gas on which duty has not been paid.
        23A Regulation of traders in controlled oil
        23B Power to provide for exceptions to section 23A
        24. Control of use of duty-free and rebated oil.
        24AA Registered excise dealers and shippers regulations: special provision for traders in controlled oil
        24A. Penalties for misuse of marked oil.
        Supplementary
        25. Regulations.
        26. Directions.
        27. Interpretation.
        28. Consequential amendments, repeals, savings and transitional provisions.
        29. Citation and commencement.
        Schedules
        SCHEDULE 1 EXCEPTED VEHICLES
        SCHEDULE 2 MEANING OF"HORTICULTURAL PRODUCE" FOR PURPOSES OF RELIEF UNDER SECTION 17
        SCHEDULE 2A Mixing of rebated oil
        Part I Light oil
        Part II Heavy oil
        Part IIA Unrebated heavy oil
        {Part 2B Biodiesel}
        Part III Rates of duty, etc.
        SCHEDULE 3 SUBJECTS FOR REGULATIONS UNDER SECTION 21
        Part I hydrocarbon oil
        Part II {no text}
        Part III road fuel gas
        SCHEDULE 4 SUBJECTS FOR REGULATIONS UNDER SECTION 24
        SCHEDULE 5 SAMPLING
        SCHEDULE 6 CONSEQUENTIAL AMENDMENTS
        SCHEDULE 7 REPEALS

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