"(6) 'Ultra low sulphur diesel' means gas oil—
- (a)the sulphur content of which does not exceed 0.005 per cent. by weight or is nil;
- (b)the density of which does not exceed 835 kilograms per cubic metre at a temperature of 15° C; and
- (c)of which not less than 95 per cent. by volume distils at a temperature not exceeding 345° C."