{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-19",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-19.json",
  "legislation": "ukpga/1979/5",
  "legislation_title": "Hydrocarbon Oil Duties Act 1979",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979",
  "path": "section/19",
  "kind": "section",
  "number": "19",
  "heading": "Fuel used in lifeboats, etc.",
  "text": "(1) Subsection (3) below shall have effect in the case of—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); or\n(c) any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,\nin respect of which an application is made to the Commissioners for the purposes of this section ..., by the Institution.\n(2) Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.\n(3) Subject to the provisions of this section, if it appears to the satisfaction of the Commissioners that the applicant has ... used any quantity of hydrocarbon oil on board that boat or for the purposes of that tractor or gear, the applicant shall be entitled to obtain from the Commissioners repayment of any excise duty which has been paid in respect of the oil so used ....\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "s. 19(1)(a) repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(b), 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 19(1) repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(b), 205, Sch. 41 Pt. I: S.I. 1996/2536,art. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 19(3) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 16(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 19(4)(5) repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 19(6) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in s. 19 cross-heading substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 16(2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 19 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 19 excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(b), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 19(3) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(b)(2)(c)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 19(3) amended by S.I. 1985/1032, reg. 11(c)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 19(3) explained by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "S. 19(3) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "S. 19(3) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(b)"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "S. 19(3) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(2)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/5/section/19",
    "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."
}