Assessments under provisions in the Hydrocarbon Oil Duties Act 1979: road fuel gas
Road fuel gas is any gas used for fuel in road vehicles which are specifically built or converted to run on gas. The two main types are Liquefied Petroleum Gas (LGP) and Compressed Natural Gas (CNG).
Notice 76 (HMRC website) Excise duty on gas for use as fuel in road vehicles explains that gas used as fuel in a road vehicle must be duty-paid. Section 8 of HODA refers.
Section 23(1B) provides the power to assess in situations where a person uses gas as fuel in, or takes gas as fuel into, a road vehicle when the duty chargeable under section 8 has not been paid.
The amount assessed is the amount of duty due under section 8.
For further guidance see HCOGAS.