[20AAB Mixing of rebated oil: supplementary.U.K.
[(1)A person who supplies or produces a mixture on which duty is charged under section 20AAA above must notify the Commissioners of the supply or production—
(a)in advance, or
(b)within the period of seven days beginning with the date of supply or production.]
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Notification under subsection (1) ... above must be given in such form and in such manner, and must contain such particulars, as the Commissioners may direct.
(4)Subject to subsection (7) below, where it appears to the Commissioners—
(a)that a person has produced or supplied a mixture on which duty is charged under section 20AAA above, and
(b)that he is the person liable to pay the duty,
they may assess the amount of duty due from him to the best of their judgement and notify that amount to him or his representative.
(5)An assessment under subsection (4) above shall be treated as if it were an assessment under section 12(1) of the Finance Act 1994.
(6)The Commissioners may give a direction that a person who is, or expects to be, liable to pay duty charged under section 20AAA above—
(a)shall account for duty charged under that section by reference to such periods (“accounting periods”) as may be determined by or under the direction;
(b)shall make, in relation to accounting periods, returns in such form and at such times and containing such particulars as may be so determined;
(c)shall pay duty charged under that section at such times and in such manner as may be so determined.
(7)The power to make an assessment under subsection (4) above does not apply in relation to a person who is for the time being subject to a direction under subsection (6) above.
(8)Where any person—
(a)fails to give a notification which he is required to give under subsection (1) above, or
(b)fails to comply with a direction under subsection (6) above,
his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
Textual Amendments
Marginal Citations