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Section 6: Charge on production without delivery.

Finance Act 1998 · 1998 c. 36View on legislation.gov.uk

Part I: Excise Duties

In section 6 of the Hydrocarbon Oil Duties Act 1979 (excise duty on imported hydrocarbon oil and on oil produced and delivered for home use), in subsection (1)—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
the words from "and delivered" to "above" shall be omitted.

For subsection (2) of that section there shall be substituted the following subsections—

The preceding provisions of this section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.