[20AB Power to allow reliefs for fuel testing etc]
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

[20AB  Power to allow reliefs for fuel testing etc]

[(1)     The Commissioners may by regulations make provision allowing reliefs as regards excise duty charged in respect of experimental fuel where—

(a)     the fuel is, or is to be, used for the purposes of a fuel-testing project that is approved by the Commissioners,

(b)     the project is approved for the purposes of the development of the fuel (see subsection (8)(a) below), and

(c)     the use takes place, or is to take place, during the period that, for the purposes of the project, is the relief period for the fuel (see subsection (8)(b) below).

(2)     In this section “experimental fuel” means a substance of a description specified in regulations made by the Commissioners.

(3)     For each experimental fuel, the Commissioners shall by regulations make provision specifying—

(a)     the beginning and end of the period

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