{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-23B",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-23B.json",
  "legislation": "ukpga/1979/5",
  "legislation_title": "Hydrocarbon Oil Duties Act 1979",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979",
  "path": "section/23B",
  "kind": "section",
  "number": "23B",
  "heading": "Power to provide for exceptions to section 23A",
  "text": "(1) The Commissioners may by regulations make provision for—\n(a) exceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;\n(b) exceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;\n(c) exceptions to section 23A(7) above.\n(2) Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—\n(a) specified by such regulations;\n(b) specified by the Commissioners under such regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by 2002 c. 23, s. 6, Sch. 3 para. 1; S.I. 2002/3056, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/5/section/23B",
    "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."
}