# Finance Act 2008, Paragraph 2


(1) Section 1 (hydrocarbon oil) is amended as follows.
(2) In subsection (1), for “Subsections (2) to (7) below” substitute “ The following provisions ”.
(3) After subsection (7) insert—
“(8) “Kerosene” means heavy oil of which more than 50% by volume distils at a temperature of 240oC or less.”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/5/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-5/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.