The dutiable commoditiesU.K.

(1)Subsections [F1(2) to (6)] below define the various descriptions of oil referred to in this Act.

(2)“Hydrocarbon oil” means petroleum oil, coal tar, and oil produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons, but does not include such hydrocarbons or bituminous or asphaltic substances as are—

(a)solid or semi-solid at a temperature of 15°C or

(b)gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.

(3)“Light oil” means hydrocarbon oil—

(a)of which not less that 90 per cent. by volume distils at a temperature not exceeding 210°C or

(b)which gives off an inflammable vapour at a temperature of less than 23°C when tested in the manner prescribed by the Acts relating to petroleum.

[F2(3A)“Ultra low sulphur petrol” means unleaded petrol (other than higher octane unleaded petrol)—

(a)the sulphur content of which does not exceed 0.005 per cent. by weight or is nil, and

(b)the aromatics content of which does not exceed 35 per cent. by volume.

(3B)“Unleaded petrol” means petrol that contains not more than 0.013 grams of lead per litre of petrol; and petrol is “leaded petrol” if it is not unleaded.

(3C)“Higher octane unleaded petrol” means unleaded petrol—

(a)whose research octane number is not less than 96 and whose motor octane number is not less than 86; or

(b)which is delivered for home use as petrol that satisfies the condition in paragraph (a) above; or

(c)which is delivered for home use as petrol that is suitable to be used as fuel for engines for which leaded petrol is suitable by virtue of being leaded; or

(d)which is delivered for home use under such a description, or in such a manner, as tends, in the circumstances, to suggest that it is—

(i)petrol satisfying the condition in paragraph (a) above, or

(ii)petrol that is suitable to be used as fuel for engines for which leaded petrol is suitable by virtue of being leaded.]

(4)“Heavy oil” means hydrocarbon oil other than light oil.

[F3(5)“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.

[F4(6)“Ultra low sulphur diesel” means gas oil—

(a)the sulphur content of which does not exceed 0.005 per cent. by weight or is nil;

(b)the density of which does not exceed 835 kilograms per cubic metre at a temperature of 15° C; and

(c)of which not less than 95 per cent. by volume distils at a temperature not exceeding 345° C.]]

[F5(1A)Subsection (1) above applies, in particular, to the method of testing unleaded petrol for ascertaining its research octane number or motor octane number.]

(2)Subject to subsection (3) below, the Treasury may from time to time direct that, for the purposes of any duty of excise for the time being chargeable on hydrocarbon oil, any specified description of light oil shall be treated as being heavy oil.

(3)The Treasury shall not give a direction under subsection (2) above in relation to any description of oil unless they are satisfied that the description is one which should, according to its use, be classed with heavy oil.

(4)For the purposes of the Customs and Excise Acts 1979, the production of hydrocarbon oil includes—

(a)the obtaining of one description of hydrocarbon oil from another description of hydrocarbon oil; and

(b)the subjecting of hydrocarbon oil to any process of purification or blending,

as well as the obtaining of hydrocarbon oil from other substances or from any natural source.

F6(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F82A Power to amend definitions.U.K.

(1)The Treasury may by order made by statutory instrument amend the definitions for the purposes of this Act of—

“ultra low sulphur petrol”;

“unleaded petrol” and “leaded petrol”;

“higher octane unleaded petrol”; and

“ultra low sulphur diesel”.

(2)An order under this section may contain such incidental, supplementary and transitional provision as appears to the Treasury to be appropriate.

(3)No order shall be made under this section unless a draft of it has been laid before and approved by a resolution of the House of Commons.]

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