Sch 7A Pt 2 para 2 Meaning of “fuel oil”, “gas oil” and “kerosene”
(1) In this Group “ fuel oil ” means heavy oil which contains in solution an amount of asphaltenes of not less than 0.5 per cent. or which contains less than 0.5 per cent. but not less than 0.1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C. (2) In this Group “ gas oil ” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C. (3) In this Group “ kerosene ” means heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C. (4) In this paragraph “ heavy oil ” has the same meaning as in the Hydrocarbon Oil Duties Act 1979.