{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-8",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-8.json",
  "legislation": "ukpga/1979/5",
  "legislation_title": "Hydrocarbon Oil Duties Act 1979",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979",
  "path": "section/8",
  "kind": "section",
  "number": "8",
  "heading": "Excise duty on road fuel gas.",
  "text": "(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.\n(2) The like duty of excise shall be charged on the setting aside for use, or on the use, by any person, as fuel for a road vehicle, of road fuel gas on which the duty charged by this section has not been paid.\n(3) The rate of the duty under this section shall be—\n(a) in the case of natural road fuel gas, £0.2470 a kilogram, and\n(b) in any other case, £0.3161 a kilogram.\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 8(2) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 6(a), 26(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 8(3) substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 6(2)(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 8(3)(a) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(3)(a)(8)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 8(3)(b) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(3)(b)(8)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 8(6) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 6(b), 26(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 8(7) repealed (1.5.1995) by 1995 c. 4, ss. 9, 162, Sch. 29 Pt. II"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/5/section/8",
    "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."
}