The Regulations prohibit the use in the State of heavy fuel oils with a sulphur content exceeding 1 percent by mass from 1 January 2003. The Regulations replace the ban on the marketing of gas oils with a sulphur content exceeding 0.2 percent by mass (in operation since 1 October, 1994) with a ban on the use of these oils. The Regulations also provide for further sulphur reduction to a content not exceeding 0.1 percent by mass from 1 January 2008. The Directive widens the definition of "gas oil"