Schedule 6, Part 1, paragraph C1(3)

In this Part of this Schedule— “employment” includes any office, and related expressions are to be construed accordingly; “car” means a motor car as defined by paragraph 1A(4) and (5); “road fuel” means hydrocarbon oil as defined by the Hydrocarbon Oil Duties Act 1979 (see section 1(2) of that Act) on which duty has been or is required to be paid in accordance with that Act.

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Source: legislation.gov.uk · retrieved 2026-07-28