Schedule A1, paragraph 4(3)

Paragraph 1(1)(a)(iv) above shall not include hydrocarbon oil on which a duty of excise has been or is to be charged without relief from, or rebate of, such duty by virtue of the provisions of the Hydrocarbon Oil Duties Act 1979.

← 2 · All articles · 4 →

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