Paragraph 4

Paragraph 1(1)(a) F1(i)above shall be deemed to include combustible materials put up for sale for kindling fires but shall not include matches.

F2Paragraph 1(1)(a)(ii) and (iii) above shall not include any road fuel gas (within the meaning of the M1Hydrocarbon Oil Duties Act 1979) on which a duty of excise has been charged or is chargeable.

F3Paragraph 1(1)(a)(iv) above shall not include hydrocarbon oil on which a duty of excise has been or is to be charged without relief from, or rebate of, such duty by virtue of the provisions of the Hydrocarbon Oil Duties Act 1979.

In this Schedule “fuel oil” means heavy oil which contains in solution an amount of asphaltenes of not less than 0.5 per cent. or which contains less than 0.5 per cent. but not less than 0.1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C.

In this Schedule “gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C.

In this Schedule “kerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C.

In this Schedule “heavy oil” shall have the same meaning as in the Hydrocarbon Oil Duties Act 1979.