{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979.json",
  "id": "ukpga/1979/5",
  "title": "Hydrocarbon Oil Duties Act 1979",
  "short_title": "Hydrocarbon Oil Duties Act 1979",
  "long_title": "An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.",
  "citation": "1979 c. 5",
  "type": "ukpga",
  "year": "1979",
  "number": "5",
  "version": "current",
  "date": "1979-02-22",
  "revised": true,
  "valid_from": "2024-02-22",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 7,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/the-dutiable-commodities",
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      "heading": "The dutiable commodities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
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      "number": "1",
      "heading": "Hydrocarbon oil.",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/the-dutiable-commodities"
    },
    {
      "path": "section/2",
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      "heading": "Provisions supplementing s. 1.",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/the-dutiable-commodities"
    },
    {
      "path": "section/2AA",
      "kind": "section",
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      "heading": "Biodiesel",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-2AA",
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    },
    {
      "path": "section/2AB",
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      "extent": null,
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    },
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      "path": "section/2AC",
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      "path": "section/2A",
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      "status": null,
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      "heading": "Hydrocarbon oil as ingredient of imported goods.",
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      "path": "section/6AC",
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      "heading": "Excise duty on blends of bioethanol and hydrocarbon oil",
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    },
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      "path": "section/6AF",
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      "heading": "Application to bioethanol and bioethanol blend of provisions relating to hydrocarbon oil",
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    },
    {
      "path": "section/6AG",
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      "number": "6AG",
      "heading": "Excise duty on aqua methanol",
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      "path": "section/6AH",
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    },
    {
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    },
    {
      "path": "section/7",
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      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-7",
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    {
      "path": "section/8",
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      "heading": "Excise duty on road fuel gas.",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-8",
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    },
    {
      "path": "crossheading/delivery-of-oil-without-payment-of-duty",
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      "heading": "Delivery of oil without payment of duty",
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    },
    {
      "path": "section/9",
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      "heading": "Oil delivered for home use for certain industrial purposes.",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-9",
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    },
    {
      "path": "section/10",
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      "heading": "Restrictions on the use of duty-free oil.",
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    },
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    },
    {
      "path": "section/11",
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      "heading": "Rebate on heavy oil.",
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    {
      "path": "section/12",
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      "heading": "Rebate not allowed on fuel other than for excepted machines.",
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      "path": "section/13",
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    {
      "path": "section/13ZA",
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      "number": "13ZA",
      "heading": "Rebate on certain heavy oil used for heating etc",
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    {
      "path": "section/13ZB",
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      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-13ZB",
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    {
      "path": "section/13A",
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      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-13A",
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      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-13AA",
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      "path": "section/13AB",
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    {
      "path": "section/13AC",
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      "heading": "Use of rebated kerosene for private pleasure-flying",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-13AC",
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    {
      "path": "section/14",
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      "heading": "Rebate on light oil for use as furnace fuel.",
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      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-14A",
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      "path": "section/14C",
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      "heading": "Penalties for misuse of rebated biodiesel or bioblend",
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      "path": "crossheading/drawback",
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      "path": "section/15",
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      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-15",
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    {
      "path": "section/16",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-16",
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      "path": "crossheading/miscellaneous-reliefs",
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    },
    {
      "path": "section/17",
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      "heading": "Heavy oil used by horticultural producers.",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-17",
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      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-18",
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      "path": "section/19",
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      "heading": "Fuel used in lifeboats, etc.",
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      "path": "section/19A",
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      "heading": "Fuel for producing energy for refineries etc.",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-19A",
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    {
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      "heading": "Contaminated or accidentally mixed oil.",
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    {
      "path": "crossheading/mixing-adjustment-of-duty",
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    },
    {
      "path": "section/20A",
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      "path": "section/20AAA",
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      "heading": "Mixing of rebated oil.",
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      "path": "section/20AAB",
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      "heading": "Mixing of rebated oil: supplementary.",
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    {
      "path": "section/20AAC",
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      "heading": "Prohibition on mixing of aqua methanol",
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    {
      "path": "section/20AAD",
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      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-20AAD",
      "extent": null,
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    {
      "path": "section/20AA",
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    {
      "path": "section/20AB",
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      "heading": "Power to allow reliefs for fuel testing etc",
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      "path": "section/20AC",
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      "heading": "Determination by Commissioners of composition of substance",
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      "path": "section/21",
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      "heading": "Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.",
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      "extent": "E+W+S+N.I.",
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      "path": "section/22",
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      "heading": "Prohibition on use of fuel substitutes on which duty has not been paid",
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      "extent": "E+W+S+N.I.",
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      "heading": "Prohibition on use etc. of road fuel gas on which duty has not been paid.",
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      "extent": "E+W+S+N.I.",
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      "extent": "E+W+S+N.I.",
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      "path": "section/23C",
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      "heading": "Control of use of duty-free and rebated oil.",
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      "extent": "E+W+S+N.I.",
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      "path": "section/24AA",
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      "heading": "Regulations.",
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      "path": "section/26",
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      "heading": "Directions.",
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      "path": "section/27",
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      "path": "section/29",
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      "heading": "Citation and commencement.",
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      "path": "schedule/1",
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      "parent": null
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      "path": "schedule/1/crossheading/vehicles-excluded-from-definition-of-road-vehicle",
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      "parent": "schedule/1"
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      "path": "schedule/1/paragraph/1",
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      "parent": "schedule/1/crossheading/vehicles-excluded-from-definition-of-road-vehicle"
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      "path": "schedule/1/crossheading/tractors",
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      "parent": "schedule/1"
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      "path": "schedule/1/paragraph/2",
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      "path": "schedule/1/crossheading/interpretationn1",
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      "parent": "schedule/1"
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    {
      "path": "schedule/1/paragraph/3",
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      "parent": "schedule/1/crossheading/interpretationn1"
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      "path": "schedule/1/crossheading/agricultural-material-handlers",
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      "parent": "schedule/1"
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      "path": "schedule/1/paragraph/3A",
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      "path": "schedule/1/crossheading/agricultural-engines",
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      "path": "schedule/1/paragraph/4",
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      "path": "schedule/1/crossheading/agricultural-processing-vehicles",
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      "path": "schedule/1/paragraph/4A",
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      "path": "schedule/1/paragraph/5",
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      "path": "schedule/1/crossheading/mowing-machines",
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      "path": "schedule/1/crossheading/snow-clearing-vehicles",
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      "path": "schedule/1/paragraph/9",
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      "path": "schedule/1/crossheading/mobile-pumping-vehicles",
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