{
  "url": "https://openlegislation.uk/finance-act-1996/section-8",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-8.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/8",
  "kind": "section",
  "number": "8",
  "heading": "Relief for marine voyages.",
  "text": "(1) The following provisions of the Hydrocarbon Oil Duties Act 1979 are hereby repealed—\n(a) section 18 (fuel for ships in home waters), and\n(b) in subsection (1) of section 19 (fuel used in fishing boats, etc.), paragraph(a) and the words from “by the owner” to “be”.\n(2) This section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 5."
    },
    {
      "type": "P",
      "label": "P1",
      "text": "S. 8(2) power fully exercised (4.10.1996): 1.11.1996 appointed by S.I. 1996/2536, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/8",
    "retrieved_at": "2026-10-29T09:32:25.231034+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}