2. Power to amend definitions. U.K.
(1) The method of testing oil for the purpose of ascertaining its classification in accordance with section 1 above shall, subject to subsection (3)(b) of that section, be such as the Commissioners may direct.
F11 (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
F12 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments F11 S. 2(1A) repealed ( retrospective to 7.3.2001 at 6pm) by 2001 c. 9 , ss. 2(5) , 110 , Sch. 33 Pt. I(1) Note F12 S. 2(5) repealed (15.10.1993) by 1993 c. 34 , ss. 12(7)(a)(8) , 213 , Sch. 23 Pt. I(5) Note; S.I. 1993/2215 , art. 3
(1) In this Act
“ biodiesel ”
means diesel quality liquid fuel—
(a) that is produced from biomass or waste cooking oil,
(b) the ester content of which is not less than 96.5% by weight, and
(c) the sulphur content of which does not exceed 0.005% by weight or is nil.
(2) In subsection (1)—
(a)
“ diesel quality ”
means capable of being used for the same purposes as heavy oil;
(b)
“ liquid ”
does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;
(c)
“ biomass ”
means vegetable and animal substances constituting the biodegradable fraction of—
(i) products, wastes and residues from agriculture, forestry and related activities, or
(ii) industrial and municipal waste. ]
Textual Amendments F13 S. 2AA inserted (24.7.2002) by 2002 c. 23 , s. 5(2)
(1) In this Act
“ bioethanol ”
means a liquid fuel—
(a) consisting of ethanol produced from biomass, and
(b) capable of being used for the same purposes as light oil.
(2) In subsection (1)—
(a)
“ liquid ”
does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and
(b)
“ biomass ”
means vegetable and animal substances constituting the biodegradable fraction of—
(i) products, wastes and residues from agriculture, forestry and related activities, or
(ii) industrial and municipal waste.
(3) A substance shall be treated as falling within subsection (1)(a) if it—
(a) is denatured alcohol for the purposes of section 5 of the Finance Act 1995 (c. 4), and
(b) would fall within subsection (1)(a) above (without reliance on this subsection) but for the presence of a component introduced—
(i) for the purpose of rendering the substance denatured alcohol, and
(ii) in the minimum proportion necessary for that purpose. ]
Textual Amendments F14 S. 2AB inserted (1.1.2005) by Finance Act 2004 (c. 12) , s. 10(1) (10)
In this Act
“ aqua methanol ”
means a liquid fuel which meets each of the following conditions—
(a) the amount of water it contains is not less than 4.7 per cent and not more than 5.3 per cent by volume,
(b) the amount of methanol it contains is not less than 96 per cent by volume of the remainder of the substance, and
(c) at a temperature of 15°C and under a pressure of 1013.25 millibars, it has a density of not less than 0.81 g/ml and not more than 0.82 g/ml. ]
Textual Amendments F15 S. 2AC inserted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by Finance Act 2016 (c. 24) , Sch. 17 paras. 2 , 14
[ F17 (1) The Treasury may by order made by statutory instrument amend the definition for the purposes of this Act of—
[ F18 (za) aviation gasoline; ]
[ F19 (a) biodiesel;
(b) bioethanol;
[ F20 (ba) aqua methanol; ]
(c) unleaded petrol. ] ]
F21 (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22 (1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[ F23 (1C) The Treasury may by order made by statutory instrument amend the definition for the purposes of section 11 of
“fuel oil”. ]
(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. ]
Textual Amendments F16 S. 2A inserted (28.7.2000) by 2000 c. 17 , s. 7 F17 S. 2A(1) substituted (1.9.2004) by Finance Act 2004 (c. 12) , s. 7(4) (9)
F18 S. 2A(1)(za) inserted (1.11.2008) by Finance Act 2008 (c. 9) , Sch. 6 paras. 3 , 21 F19 S. 2A(1)(a)-(c) substituted for s. 2A(1)(a)-(e) (retrospective to 1.4.2008) by Finance Act 2008 (c. 9) , Sch. 5 paras. 3(2) , 26(b)
F20 S. 2A(1)(ba) inserted (15.9.2016 for specified purposes) by Finance Act 2016 (c. 24) , Sch. 17 paras. 3 , 14 F21 S. 2A(1A) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9) , Sch. 5 paras. 3(3) , 26(b)
F22 S. 2A(1B) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9) , Sch. 5 paras. 3(3) , 26(b)
F23 S. 2A(1C) inserted (22.7.2004) by Finance Act 2004 (c. 12) , s. 8
