Section 8 Excise duty on road fuel gas.C1

United Kingdom

(1)

A duty of excise shall be charged on road fuel gas which is sent out from the premises of a person producing or dealing in road fuel gas and on which the duty charged by this section has not been paid.

(2)

The like duty of excise shall be charged on the setting aside for use, or on the use, by any person, as fuel F1for a road vehicle, of road fuel gas on which the duty charged by this section has not been paid.

F2(3)

The rate of the duty under this section shall be—

(a)

in the case of natural road fuel gas, F3£0.2470 a kilogram, and

(b)

in any other case, F4£0.3161 a kilogram.

F5(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(7)

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Annotations

Textual amendments

F1: Word in s. 8(2) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 6(a), 26(b)
F2: S. 8(3) substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 6(2)(4)
F3: Word in s. 8(3)(a) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(3)(a)(8)
F4: Word in s. 8(3)(b) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(3)(b)(8)
F5: S. 8(6) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 6(b), 26(b)
F6: S. 8(7) repealed (1.5.1995) by 1995 c. 4, ss. 9, 162, Sch. 29 Pt. II

Modifications

C1: S. 8 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)(n)(4), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9