{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-6AD",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-6AD.json",
  "legislation": "ukpga/1979/5",
  "legislation_title": "Hydrocarbon Oil Duties Act 1979",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979",
  "path": "section/6AD",
  "kind": "section",
  "number": "6AD",
  "heading": "Excise duty on bioethanol",
  "text": "(1) A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of bioethanol.\n(2) In subsection (1) “chargeable use” means use—\n(a) as fuel for any engine, motor or other machinery,\n(b) as an additive or extender in any substance so used, or\n(c) for the production of bioethanol blend.\n(3) The rate of duty under this section is the same as that in the case of unleaded petrol.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 6AD-6AF inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(3)(10) (with s. 10(11))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 6AD(3) substituted (retrospective to 1.4.2010) by Finance Act 2010 (c. 13), s. 12(5)(12)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 6AD modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(j), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/5/section/6AD",
    "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."
}