Sections 12 and 13 Hydrocarbon Oil Duties Act 1979; ‘red diesel’; rebate payable in respect of road going railway track maintenance vehicle; definition of ‘road vehicle’ under section 27 and Schedule 1 paragraph 2 of HODA.
[2010] UKFTT 190 (TC)
Bailii
England and Wales
Taxes – Other
Updated: 07 January 2022; Ref: scu.422177