14 Treatment of certain energy products
Finance Act 2004 (2004 c 12) | Legislation

14  Treatment of certain energy products

(1)     Section 10 of the Finance Act 1993 (c 34) (application of Hydrocarbon Oil Duties Act 1979 to certain substances) shall be amended as follows.

(2)     In subsection (1) for “mineral oil” substitute “energy product”.

(3)     In subsection (2)—

(a)     after “as the equivalent of hydrocarbon oil” insert “or

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