1979 c. 5 ; section 5 was amended to provide a definition of “natural road fuel gas” by section 6(1) of the Finance Act 2004 (c. 12) . Section 20AA was inserted by section 2(1) of the Finance Act 1989 (c. 26) . Relevant amendments were made to section 20AA by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34) and section 10(3) of the Finance Act 2000 (c. 17) . Section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2) , namely “the Commissioners” means “the Commissioners for Her Majesty’s Revenue and Customs” (see the amendment made by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) ).

Amendments were made to section 8(2) by paragraph 6(a) of Schedule 5 to the Finance Act 2008 (c. 9) . The rate of excise duty charged is specified in section 8(3). Relevant amendments were made to section 8(3) by section 6(2) of the Finance Act 1995 (c. 4) and section 6(2) of the Finance Act 2004 (c. 12) . The rates in section 8(3) were most recently amended by sections 19(3) and 20(3) of the Finance Act 2011 (c. 11) . A partial relief from excise duty charged on road fuel gas on or after 1st January and before 1st August 2012 was provided by S.I. 2011/3064 . Section 188 of the Finance Act 2012 (c. 14) provides that on or after 1st August 2012 but before 1st January 2013 the Hydrocarbon Oil Duties Act 1979 (c. 5) has effect as if the amendments made by section 20 of Finance Act 2011 had never been made.