27 Interpretation
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

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(1)     In this Act—

[“aqua methanol†has the meaning given by section 2AC above;]

[“aviation gasoline†has the meaning given by [section 1(3D)];]

[“bioblend†has the meaning given by section 6AB(2) above;]

[“biodiesel†has the meaning given by section 2AA above;]

[“bioethanol†has the meaning given by section 2AB above;

“bioethanol blend†has the meaning given by section 6AE(2) above;]

[“controlled oil†means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA [or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B];]

[“excepted machine†means a vehicle, vessel, machine or appliance that is of a description given in Schedule 1A;]

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[“gas oil†has the meaning given by section 1(5) above;]

“heavy oil†has the meaning given by section 1(4) above;

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“hydrocarbon oil†has the meaning given by section 1(2) above;

[“kerosene†has the meaning given by section 1(8);]

“light oil†has the meaning given by section 1(3) above;

“the Management Act†means the Customs and Excise Management Act 1979;

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“the prescribed sumâ€, in relation to the penalty provided for an offence, means—

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