Search Legislation

Hydrocarbon Oil Duties Act 1979

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 20AAB

 Help about opening options

Changes to legislation:

Hydrocarbon Oil Duties Act 1979, Section 20AAB is up to date with all changes known to be in force on or before 28 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F120AAB Mixing of rebated oil: supplementary.U.K.

[F2(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.]

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)Notification under subsection (1) F3... 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 M1Finance 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 M2Finance Act 1994 (civil penalties).]

Textual Amendments

F1Ss. 20AAA, 20AAB inserted (15.11.1996) by 1996 c. 8, s. 6(3); S.I. 1996/2751, art. 2

F2S. 20AAB(1) substituted for s. 20AAB(1)(2) (with effect in accordance with s. 9(4) of the amending Act) by Finance Act 2004 (c. 12), s. 9(2)(a)

F3Words in s. 20AAB(3) repealed (with effect in accordance with s. 9(4) of the amending Act) by Finance Act 2004 (c. 12), s. 9(2)(b), Sch. 42 Pt. 1(1)

Marginal Citations

Back to top

Options/Help