S. 21(1)(b) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2
Words in s. 21(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 55(a) (with s. 19(3)); S.I. 1994/2670, art. 3
Words in s. 21(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 55(b) (with s. 19(3); S.I. 1994/2679, art. 3
Words in s. 22(1) substituted (1.12.1995) by 1993 c. 34, s. 11(3)(5); S.I. 1995/2715, art. 2
Words in s. 22(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 56(1)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3
S. 22(1A) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 56(2) (with s. 19(3)); S.I. 1994/2679, art. 3
Words in s. 23(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 57(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3
Words in s. 23(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 57(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3
S. 23(1A) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 57(2) (with s. 19(3)); S.I. 1994/2679, art. 3
S. 23(1B) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(4); S.I. 1997/1305, art. 2
Words in s. 23(2) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(5); S.I. 1994/1305, art. 2
Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by 2002 c. 23, s. 6, Sch. 3 para. 1; S.I. 2002/3056, art. 2
Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by 2002 c. 23, s. 6, Sch. 3 para. 1; S.I. 2002/3056, art. 2
Words inserted by virtue of Finance Act 1982 (c. 39, SIF 40:1), s. 4(3)
Words in s. 24(1) inserted (15.8.1997) by 1997 c. 16, s. 7(7); S.I. 1997/1960, art. 2
Words inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 1(2)(4)
Words in s. 24(1) inserted (1.10.1996) by 1996 c. 8, s. 5(5)(a)(6); S.I. 1996/2314, art. 2
Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 6(1)(2)
Words in s. 24(1) repealed (1.11.1996) by 1996 c. 8, ss. 8, 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2
Words in s. 24(1) substituted (29.4.1996) by virtue of 1996 c. 8, s. 7(2)
Words in s. 24(2) inserted (1.10.1996) by 1996 c. 8, s. 5(5)(b)(6); S.I. 1996/2314, art. 2
Words in s. 24(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 58(a) (with s. 19(3)); S.I. 1994/2679, art. 3
Words in s. 24(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 58(b) (with s. 19(3)); S.I. 1994/2679, art. 3
Ss. 4A, 4B inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 6(6), 7; S.I. 1997/1305, art. 2
S. 24(4C)(4D) inserted (28.7.2000) by 2000 c. 17, s. 10(4)
S. 24AA inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 3
S. 21(1)(a)(2) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(c)
S. 23 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)
S. 23A restricted in part by S.I. 2002/3057, reg. 3(1) (as substituted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/2753), regs. 1(2), 7(2))
S. 23A(1)(4) excluded (1.1.2003) by S.I. 2002/3057, regs. 3(1), 6(3)
S. 24 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)
The Commissioners may, with a view to the protection of the revenue, make regulations—
for any of the purposes specified in Part I of Schedule 3 to this Act (which relates to hydrocarbon oil);
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
for any of the purposes specified in Part III of that Schedule (which relates to road fuel gas).
In the case of regulations made for the purposes mentioned in subsection (1)(a) above, different regulations may be made for different classes of hydrocarbon oil; and the power to make such regulations shall include power to make regulations—
regulating the allowance and payment of drawback under or by virtue of section 15 above; and
for making the allowance and payment of drawback by virtue of an order under subsection (2) of that section subject to such conditions as the Commissioners see fit to impose for the protection of the revenue.
puts to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; and
knows or has reasonable cause to believe that there is duty charged under section 6A above on that liquid which has not been paid and is not lawfully deferred,
shall
Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.
In subsection (1) above, “
uses as fuel in; or
takes as fuel into,
a road vehicle any road fuel gas on which he knows or has reasonable cause to believe that the excise duty chargeable under section 8 above has not been paid
Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.
Where any person—
uses as fuel in, or
takes as fuel into,
a road vehicle any road fuel gas on which the excise duty chargeable under section 8 above has not been paid, the Commissioners may assess the amount of that duty as being excise duty due from that person and notify him or his representative accordingly.
For the purposes of
If a revenue trader who is not a registered excise dealer and shipper—
buys or sells controlled oil in the course of a trade or business, or
in the course of a trade or business deals in controlled oil,
his buying or selling, or dealing in, the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
Subsection (1) above does not apply to the buying of oil by a revenue trader if—
the oil is for use by the trader, and
that use does not involve selling or dealing in hydrocarbon oil.
Subsection (1) above does not apply to the selling of oil by a revenue trader if—
that oil was for use by the trader,
that use did not involve selling or dealing in hydrocarbon oil,
that use came to an end before the oil was used, and
the oil is sold after the use ends.
Where a revenue trader who is not a registered excise dealer and shipper is entitled to the possession of any controlled oil, the oil is liable to forfeiture.
Subsection (4) above does not apply to oil if—
that oil is for use by the revenue trader, and
that use does not involve selling or dealing in hydrocarbon oil.
Subsection (4) above does not apply to oil if—
the oil was for use by the revenue trader,
that use did not involve selling or dealing in hydrocarbon oil,
that use has come to an end,
that use came to an end before the oil was used, and
the oil is being held pending sale or other disposal.
Where oil is liable to forfeiture by virtue of subsection (4) above—
anything mixed with the oil,
any container in which the oil (and anything mixed with it) is kept, and
any equipment kept for dispensing the contents of any such container,
is liable to forfeiture.
The Commissioners may by regulations make provision for—
exceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;
exceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;
exceptions to section 23A(7) above.
Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—
specified by such regulations;
specified by the Commissioners under such regulations.
The Commissioners may make regulations for any of the purposes of
Regulations made for the purposes of section 12
For the purposes of the Customs and Excise Acts 1979, the presence in any hydrocarbon oil of a marker which, in regulations made under this section, is prescribed in relation to—
oil delivered without payment of duty under section 9 above; or
rebated heavy oil or rebated light oil,
shall be conclusive evidence that that oil has been so delivered or, as the case may be, that the rebate in question has been allowed.
Where—
a rebate of duty is allowed on any oil, and
a person contravenes or fails to comply with any requirement which, by virtue of any regulations made under this section, is a condition of allowing the rebate,
the Commissioners may assess an amount equal to the rebate as being excise duty due from that person, and notify him or his representative accordingly.
Where—
any oil is delivered without payment of duty, and
a person contravenes or fails to comply with any requirement which, by virtue of any regulations made under this section, is a condition of allowing the oil to be delivered without payment of duty,
the Commissioners may assess an amount equal to the excise duty on like oil at the rate in force at the time of the contravention or failure to comply as being excise duty due from that person, and notify him or his representative accordingly.
In a case where subsection (4D) below applies, the power of the Commissioners under subsection (4A) above includes power, if it appears to them to be appropriate, to assess (and notify) an amount less than the amount of the rebate concerned.
This subsection applies in any case where—
the Commissioners have power to assess (and notify) an amount under subsection (4A) above by virtue of a contravention of, or failure to comply with, a requirement such as is mentioned in paragraph 5 of Schedule 4 to this Act, and
the marker whose addition is required by the requirement is present at the time of the contravention or failure but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under this section for the purpose mentioned in paragraph 7 of that Schedule.
Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.
For the purposes of section 100H(1)(p) of the Management Act (registered excise dealers and shippers regulations may, in particular, make provision authorised by this section), this section authorises provision—
requiring traders in controlled oil to notify prescribed information;
requiring traders in controlled oil to make prescribed returns;
authorising a trader in controlled oil to carry out or arrange for the carrying out of any prescribed activity falling within section 100H(1)(b) of the Management Act in relation to controlled oil, but subject to prescribed conditions or restrictions;
requiring a trader in controlled oil to give security by prescribed means for amounts that may become due from him by way of repayment of rebate;
for taking into account, in determining whether a trader in controlled oil has—
contravened any provision of registered excise dealers and shippers regulations, or
failed to comply with any prescribed condition, restriction or requirement,
the extent to which the trader has followed guidance issued by the Commissioners (including guidance issued after the making of provision under this paragraph referring to it).
In this section—
“
“
Marked oil shall not be used as fuel for a road vehicle.
For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.
The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel for road vehicles, or for road vehicles of a particular description.
For the purposes of this section marked oil shall be taken to be used as fuel for a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine.
Where a person uses any hydrocarbon oil in contravention of subsection (1) above, his use of the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
If a person who uses any marked oil in contravention of subsection (1) above does so in the knowledge that the oil he is using is marked oil, he shall be guilty of an offence and liable—
on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;
on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.
Any marked oil which is in a road vehicle as part of the fuel supply for the engine which propels the vehicle shall be liable to forfeiture.
Where in any proceedings relating to this section a question arises as to the nature of any substance present at any time in any hydrocarbon oil—
a certificate of the Commissioners to the effect that that substance is or was a marker designated for the purposes of this section shall be sufficient, unless the contrary is shown, for establishing that fact; and
any document purporting to be such a certificate shall be taken to be one unless it is shown not to be.