Section 27 Interpretation.

In this Act—

• F1“aqua methanol” has the meaning given by section 2AC above;

• F2“aviation gasoline” has the meaning given by F3section 1(3D);

• F4“bioblend” has the meaning given by section 6AB(2) above;

• F5“biodiesel” has the meaning given by section 2AA above;

• F6“bioethanol” has the meaning given by section 2AB above;

• “bioethanol blend” has the meaning given by section 6AE(2) above;

• F7“controlled oil” means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA F8or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B;

• F9“excepted machine” means a vehicle, vessel, machine or appliance that is of a description given in Schedule 1A;

• F10...

• F11“gas oil” has the meaning given by section 1(5) above;

• “heavy oil” has the meaning given by section 1(4) above;

• F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “hydrocarbon oil” has the meaning given by section 1(2) above;

• F13“kerosene” has the meaning given by section 1(8);

• “light oil” has the meaning given by section 1(3) above;

• “the Management Act” means the M1Customs and Excise Management Act 1979;

• F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “the prescribed sum”, in relation to the penalty provided for an offence, means—

  1. (a)

     if the offence was committed in England F15or Wales, the prescribed sum within the meaning of F16section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act);

  2. (b)

     if the offence was committed in Scotland, the prescribed sum within the meaning of F17subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section);

  3. (c)

     F18if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);

• F19“private pleasure craft” has the meaning given by section 14E;

• “rebate” means rebate of duty under section 11 , F2013ZA, F2113AA, F22... F2314F24, 14A, 14B or 20AB above, and “rebated” has a corresponding meaning;

• F25“refinery” means any premises which—

  1. (a)

     are approved by the Commissioners for the treatment of hydrocarbon oil; or

  2. (b)

     are approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil;

  and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph;

• “road fuel gas” has the meaning given by section 5 above; F26...

• “road vehicle” means a vehicle constructed or adapted for use on roads, but does not include any F27vehicle that is an excepted machine

• F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F29“unleaded petrol” F30has the meaning given by F31section 1(3C) above.

For the purposes of this Act, a substance is used as fuel for a vehicle F33, vessel, machine or appliance if (and only if) it is used as fuel for—

For those purposes, a substance is taken into a vehicle F37, vessel, machine or appliance as fuel, or as an additive or extender in any fuel, if (and only if) it is taken into the vehicle F38, vessel, machine or appliance as part of the supply—

For those purposes, the following persons are liable for a substance being taken into a vehicle F42, vessel, machine or appliance, or into the fuel supply of an engine F43, furnace or boiler—

Subsection (1ZC) applies in relation to F46... storage tanks as it applies in relation to vehicles F47, vessels, machines or appliances.

If in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of ’’refinery’’ in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil.

The Treasury may by order made by statutory instrument amend Schedule F501A to this Act so as to—

Section 2A(2) and (3) above shall apply to an order under subsection (1B).

This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

• Management Act

  • “the Commissioners”

  • “container”

  • “the Customs and Excise Acts 1979”

  • “excise warehouse”

  • “goods”

  • “hovercraft”

  • “occupier”

  • “officer” and “proper” in relation to an officer

  • F54“pipe-line”

  • “port”

  • F55“registered excise dealer and shipper”

  • F56“representative”

  • F57“revenue trader”

  • “ship”

  • “shipment”

  • “stores”

  • “warehouse”

• Alcoholic Liquor Duties Act 1979

  • F58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “spirits”.