{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/introduction",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/introduction.json",
  "legislation": "ukpga/1979/5",
  "legislation_title": "Hydrocarbon Oil Duties Act 1979",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.\n[22nd February 1979]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Act modified by S.I. 1990/2167, art. 5"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Act modified by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 2A para. 3(5) (as inserted (22.2.2006) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Act modified (17.7.2012) by Finance Act 2012 (c. 14), s. 188"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Act applied (with modifications) (31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 5, 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Act applied (31.12.2020) by 1994 c. 23, s. 16(1) (as substituted by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 13 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Act wholly in force at 1.4.1979 see s. 29(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/5/introduction",
    "retrieved_at": "2026-10-29T10:19:15.419499+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}