Chapter HCOGAS800100
| Published date | 04 March 2016 |
| Record Number | HCOGAS800100 |
| Court | HM Revenue & Customs |
| BIOGAS | A natural road fuel gas within the meaning of section % of HODA, consisting of acarbon-neutral liquid gas of 96% methane and not less than 3.7% nitrogen andcontaining minor trace elements. |
| CEMA | Customs and Excise Management Act 1979 |
| CNG (COMPRESSED NATURAL GAS) | Methane (a hydrocarbon gas) under pressure. |
| DERV | An obsolete term for heavy oil fully duty paid, for use as fuel in road vehicles. Replaced by Ultra Low Sulphur Diesel and Sulphur Free Diesel. |
| HODA | Hydrocarbon Oils Duties Act 1979. |
| LPG | Liquefied Petroleum Gas (may be butane, propane or others). |
| PUBLIC ROADS | Roads repairable at public expense. |
| ROAD FUEL GAS | Any substance which is gaseous at a temperature of 15ºC and under a pressure of 1013.25 millibars, and which is for use as fuel in road vehicles. |
| ROAD VEHICLE | Any vehicle: |
Licensed under the Vehicle Excise and Registration Act 1994 for use on public roads whether...
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