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HMRC internal manual

Gas for road fuel use

HM Revenue & Customs
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BIOGAS A natural road fuel gas within the meaning of section % of HODA, consisting of acarbon-neutral liquid gas of 96% methane and not less than 3.7% nitrogen andcontaining minor trace elements.
CEMA Customs and Excise Management Act 1979
CNG (COMPRESSED NATURAL GAS) Methane (a hydrocarbon gas) under pressure.
DERV An obsolete term for heavy oil fully duty paid, for use as fuel in road vehicles. Replaced by Ultra Low Sulphur Diesel and Sulphur Free Diesel.
HODA Hydrocarbon Oils Duties Act 1979.
LPG Liquefied Petroleum Gas (may be butane, propane or others).
PUBLIC ROADS Roads repairable at public expense.
ROAD FUEL GAS Any substance which is gaseous at a temperature of 15ºC and under a pressure of 1013.25 millibars, and which is for use as fuel in road vehicles.
ROAD VEHICLE Any vehicle:

Licensed under the Vehicle Excise and Registration Act 1994 for use on public roads whether or not actually used on those roads (except a vehicle listed in Appendix B); or

actually used on public roads whether or not licensed to be so used.    
  RTR Revenue Traders (Accounts and Records) Regulations 1992 (Statutory Instrument 1992 No 3150).