22 Prohibition on use of petrol substitutes on which duty has not been paid [Prohibition on use of fuel substitutes on which duty has not been paid]
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

22  Prohibition on use of petrol substitutes on which duty has not been paid [Prohibition on use of fuel substitutes on which duty has not been paid]

(1)     [[Where any person]—

(a)     puts to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; and

(b)     knows or has reasonable cause to believe that there is duty charged under section 6A above on that liquid which has not been paid and is not lawfully deferred,]

[his putting the liquid to that use shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties),

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