6 Excise duty on hydrocarbon oil
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

Charging provisions

6  Excise duty on hydrocarbon oil

(1)     [There] shall be charged on hydrocarbon oil—

(a)     imported into the United Kingdom; or

(b)     produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above,

[a duty of excise at ] [the rates specified in subsection

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