Determines the rate of duty to be applied for and liability on Fuel substitutes (arising under Section 6A of the Hydrocarbon Oil Duties Act 1979 and additives, extenders.
| Section | Section title | Summary and comments |
| 3 | Determination of appropriate rate of duty | …is the same as light oil (not ULSP or SFP) but… |
| 4 | Rates of duty for fuel substitutes | if it is only suitable for certain engines they have a bearing on the rate. |
| 5 | Rates of duty for additives and extenders | as above |
