Section 1 Application of Act.

(1)

This Act applies to the following substances—

(a)

petroleum and any substance derived from petroleum; and

(b)

any substance, whether solid, liquid or gaseous, not falling within paragraph (a) above but used as fuel, whether for the propulsion of vehicles or for industrial, domestic or any other purposes.

(2)

The following provisions of this Act apply in relation to electricity as they apply in relation to the substances mentioned in subsection (1) above.