Where oil had been burned in a process not for the purpose of creating heat but for some other function within a technical process, it was wrong to designate it as the burning of fuel, or as heating fuel. Where the effect produced heat as a secondary purpose it could be a taxable purpose, but where the heat was purely incidental it was not and hydrocarbon oil duty had been wrongly imposed.
Citations:
Times 12-May-1999
Statutes:
Hydrocarbon Oil Duty Act 1979 9
Jurisdiction:
England and Wales
Customs and Excise
Updated: 10 May 2022; Ref: scu.78633