HC Deb 22 March 1993 vol 221 c717

Resolved, That provision may be made for charging excise duty on—

  1. (a) mineral oils within the meaning of the Directive of the Council of the European Communities dated 19th October 1992 No. 92/81/EEC, as amended; and
  2. (b) substances which are set aside for use or used as fuel for engines, motors or other machinery or as additives or extenders in any such fuel.