HC Deb 23 March 2004 vol 419 c812

Resolved,

That provision may be made—

  1. imposing an excise duty on bioethanol and mixtures containing bioethanol,
  2. for the application in relation to bioethanol of the provisions of the enactments relating to hydrocarbon oil or any description of hydrocarbon oil,
  3. for the modification in relation to bioethanol of the provisions of the enactments relating to hydrocarbon oil or any description of hydrocarbon oil, and
  4. defining bioethanol for those purposes and conferring power to amend the definition by order.