1 Hydrocarbon oil
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

The dutiable commodities

1  Hydrocarbon oil

(1)     [The following provisions] below define the various descriptions of oil referred to in this Act.

(2)     “Hydrocarbon oil” means petroleum oil, coal tar and oil produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons, but does not include such hydrocarbons or bituminous or asphaltic substances as are—

(a)     solid or semi-solid at a

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