HC Deb 22 March 1993 vol 221 c717
That provision may be made for charging excise duty on—
- (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
- (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.