Chapter EAIG5700
| Published date | 12 March 2016 |
| Record Number | EAIG5700 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Road fuel gas is any gas used for fuel in road vehicles which are specifically built or converted to run on gas. The two main types are Liquefied Petroleum Gas (LGP) and Compressed Natural Gas (CNG).
Notice 76 (HMRC website) Excise duty on gas for use as fuel in road vehicles explains that gas used as fuel in a road vehicle must be duty-paid. Section 8 of HODA refers.
Section 23(1B) provides the power to assess in situations where a...
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