Part 1 Aqua Methanol

SCHEDULE 17 Aqua Methanol etc

Section 153

Part 1 Aqua Methanol

Introductory

1

HODA 1979 is amended as follows.

Definition

2

After section 2AB insert—

“2AC Aqua methanol

In this Act “aqua methanol†means a liquid fuel which meets each of the following conditions—

(a)     the amount of water it contains is not less than 4.7 per cent and not more than 5.3 per cent by volume,

(b)     the amount of methanol it contains is not less than 96 per cent by volume of the remainder of the substance, and

(c)     at a temperature of 15°C and under a pressure of 1013.25 millibars, it has a density of not less than 0.81 g/ml and not more than 0.82 g/ml.â€

3

In section 2A (power to amend definitions), in subsection (1), after paragraph (b) insert—

“(ba)     aqua methanol;â€.

Charging of excise duty

4

After section 6AF insert—

“6AG Excise duty on aqua methanol

(1)     A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of aqua methanol.

(2)     In subsection

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