lexiara

Schedule 7A, Part 2, Group 1, item 2(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In this Group “fuel oil” means heavy oil which contains in solution an amount of asphaltenes of not less than 0.5 per cent. or which contains less than 0.5 per cent. but not less than 0.1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C.

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