Charging provisions
C18 Excise duty on road fuel gas.
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 F3for a road vehicle, of road fuel gas on which the duty charged by this section has not been paid.
F23
The rate of the duty under this section shall be—
a
in the case of natural road fuel gas, F5£0.2470 a kilogram, and
b
in any other case, F6£0.3161 a kilogram.
F46
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F17
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