[6A Fuel substitutes]
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

[6A  Fuel substitutes]

[(1)     A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of any liquid [which is not—

(a)     hydrocarbon oil,

(b)     biodiesel,

(c)     bioblend,

(d)     bioethanol, . . .

(e)     bioethanol blend][, or

(f)     aqua methanol].

(2)     In this section “chargeable use” in relation to any substance means the use of that substance—

(a)     as fuel for any engine, motor or other machinery;

[(aa)     for heating;] or

[(b)     as an additive or extender in any substance] [used as mentioned in paragraph (a) or (aa)].

[(2A)     But the use of water is not a chargeable use if—

(a)

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