Schedule 7A, Part 2, Group 1, item 2(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this Group “gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C.
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Source: legislation.gov.uk · retrieved 2026-07-28