Schedule A1, paragraph 4(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Paragraph 1(1)(a)(ii) and (iii) above shall not include any road fuel gas (within the meaning of the Hydrocarbon Oil Duties Act 1979) on which a duty of excise has been charged or is chargeable.
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Source: legislation.gov.uk · retrieved 2026-07-28