{
  "url": "https://openlegislation.uk/finance-act-2000/section-11",
  "json_url": "https://openlegislation.uk/finance-act-2000/section-11.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Emulsions of water in gas oil.",
  "text": "(1) In section 6A of the Hydrocarbon Oil Duties Act 1979 (duty on fuel substitutes), after subsection (2) (definition of chargeable use) insert—\n“(2A) But the use of water is not a chargeable use if—\n(a) the water is comprised in an emulsion of water in gas oil, and\n(b) the emulsion is stabilised by additives.”.\n(2) This section shall have effect in relation to duty charged on or after the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/section/11",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
  }
}