Hydrocarbon Oil (Customs & Excise) Act 1971

Hydrocarbon Oil (Customs & Excise) Act 1971[a]
Act of Parliament
coat of arms
Parliament of the United Kingdom
Long titleAn Act to consolidate the enactments relating to the duties of customs and excise on hydrocarbon oil, petrol substitutes and power methylated spirits.
Citation1971 c. 12
Territorial extent United Kingdom
Dates
Royal assent16 March 1971
Commencement12 April 1971[b]
Other legislation
AmendsSee § Repealed enactments
Repeals/revokesSee § Repealed enactments
Amended by
Status: Partially repealed
Text of statute as originally enacted
Text of the Hydrocarbon Oil (Customs & Excise) Act 1971 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

The Hydrocarbon Oil (Customs & Excise) Act 1971 (c. 12) is an act of the Parliament of the United Kingdom that consolidated enactments relating to the duties of customs and excise on hydrocarbon oil, petrol substitutes and power methylated spirits in the United Kingdom.[1]

Repealed enactments

Section 24(2) of the act repealed 13 enactments, listed in schedule 7 to the act.[2]

Enactments repealed by section 24(2)
Citation Short title Extent of repeal
15 & 16 Geo. 6 & 1 Eliz. 2. c. 44 Customs and Excise Act 1952 Sections 123 and 124.
Part VI (sections 195 to 209).
In section 307(1), the definition of "power methylated spirits".
8 & 9 Eliz. 2. c. 44 Finance Act 1960 Schedule 2, Part II.
9 & 10 Eliz. 2. c. 36 Finance Act 1961 Section 2(1).
Section 3.
10 & 11 Eliz. 2. c. 44 Finance Act 1962 Section 4.
Schedule 7.
1963 c. 25 Finance Act 1963 Section 8.
1964 c. 49 Finance Act 1964 Section 6.
Schedule 6.
1964 c. 92 Finance (No. 2) Act 1964 Section 2.
1965 c. 25 Finance Act 1965 Section 8.
1966 c. 18 Finance Act 1966 Section 6.
In Schedule 2, paragraph 4.
1967 c. 54 Finance Act 1967 Section 1(5)(a).
In Schedule 5, paragraph 1.
1968 c. 44 Finance Act 1968 Section 2.
1969 c. 32 Finance Act 1969 Section 1(3) and (5)(d).
In Schedule 7, paragraphs 4 and 5.
1970 c. 24 Finance Act 1970 Section 8.

Subsequent developments

The whole act, except section 22 and paragraphs 1 and 2 of schedule 6, were repealed by section 28(2) of, and schedule 7 to, the Hydrocarbon Oil Duties Act 1979, which came into operation on 1 April 1979.[3]

Notes

  1. ↑ Section 25(1).
  2. ↑ Section 25(2).

References

  1. ↑ "Hydrocarbon Oil". LexisNexis. Retrieved 31 May 2026.
  2. ↑ "Hydrocarbon Oil (Customs & Excise) Act 1971", legislation.gov.uk, The National Archives, 1971 c. 12
  3. ↑ "Hydrocarbon Oil Duties Act 1979", legislation.gov.uk, The National Archives, 1979 c. 5
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