Schedule 6, Part 2, paragraph 2A(3)

For the purposes of this paragraph— “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, and any question whether a person is connected with another is to be determined in accordance with section 1122 of the Corporation Tax Act 2010.

← 2 · All articles · 4 →

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