S. 9(2) substituted (1.1.1993) for s. 9(2) and (3) by S.I. 1992/3158, reg. 3(1)

S. 9(5)(b) and the word "and" immediately preceding it repealed (1.1.1993) by S.I. 1992/3158, reg. 3(2)

Words in s. 10(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 50(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 10(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 50(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 10(3) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(1); S.I. 1997/1305, art. 2

Words in s. 10(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 50(2)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

Words in s. 10(4) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 50(2)(c) (with s. 19(3)); S.I. 1994/2679, art. 3

Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)

S. 10(8) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 7, 26(b)

S. 9 restricted (subject to reg. 6 of the amending S.I.)(1.8.2002) by S.I. 2002/1773, regs. 5, 6

S. 9 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)

S. 9(4) amended by S.I. 1985/1032, reg. 11(c)

S. 9(4) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)

S. 10 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 paras. 1(1); S.I. 1997/1305, art. 2)

http://www.legislation.gov.uk/ukpga/1979/5/crossheading/delivery-of-oil-without-payment-of-duty/2008-11-01Hydrocarbon Oil Duties Act 1979An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.1980-02-29texttext/xmlenStatute Law Database2024-06-05Expert Participation2008-11-01 Delivery of oil without payment of duty
9 Oil delivered for home use for certain industrial purposes.(1)

The Commissioners may permit hydrocarbon oil to be delivered for home use to an approved person, without payment of excise duty on the oil, where—

(a)

it is to be put by him to a use qualifying for relief under this section; or

(b)

it is to be supplied by him in the course of a trade of supplying oil for any such use.

(2)

the uses of hydrocarbon oil qualifying for relief under this section are all uses which do not consist in either—

(a)

the use of the oil as fuel for any engine, motor or other machinery; or

(b)

the use of the oil as heating fuel.

(4)

Where the Commissioners are authorised to give permission under subsection (1) above in the case of any oil, but the permission is for any reason not given, they shall, if satisfied that the oil has been put by an approved person to a use qualifying for relief under this section, repay to him the amount of the excise duty paid on the oil, less any rebate allowed in respect of the duty.

(5)

In this section—

(a)

an approved person” means a person for the time being approved in accordance with regulations made for any of the purposes of subsection (1) or (4) above under section 24(1) below; . . .

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10 Restrictions on the use of duty-free oil.(1)

Except with the consent of the Commissioners, no oil in whose case delivery without payment of duty has been permitted under section 9 above shall—

(a)

be put to a use not qualifying for relief under that section; or

(b)

be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.

(2)

In giving their consent for the purposes of subsection (1) above, the Commissioners may impose such conditions as they think fit.

(3)

Where any person

(a)

uses or acquires oil in contravention of subsection (1) above; or

(b)

is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,

his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and 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 as being excise duty due from him, and notify him or his representative accordingly.

(4)

Where any person supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above and that use without the consent of the Commissioners would contravene subsection (1) above his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(5)

A person who, with the intent that the restrictions imposed by subsection (1) above should be contravened,—

(a)

uses or acquires oil in contravention of that subsection; or

(b)

supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above, being a use which, without the consent of the Commissioners, would contravene that subsection,

shall be guilty of an offence under this subsection.

(6)

A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (1) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.

(7)

A person guilty of an offence under subsection (5) or (6) above shall be liable—

(a)

on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 7 years, or to both.

(8)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)

Any oil acquired, or taken into a vehicle, appliance or storage tank as mentioned in subsection (1) above, or supplied as mentioned in subsection (4) or (5) above, shall be liable to forfeiture.

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243361" marker="F1">
<p>
S. 9(2) substituted (1.1.1993) for s. 9(2) and (3) by
<ref eId="c00248" href="http://www.legislation.gov.uk/id/uksi/1992/3158">S.I. 1992/3158</ref>
,
<ref eId="c00249" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3158/regulation/3/1">reg. 3(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243391" marker="F2">
<p>
S. 9(5)(b) and the word "and" immediately preceding it repealed (1.1.1993) by
<ref eId="c00258" href="http://www.legislation.gov.uk/id/uksi/1992/3158">S.I. 1992/3158</ref>
,
<ref eId="c00259" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3158/regulation/3/2">reg. 3(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243511" marker="F3">
<p>
Words in s. 10(3) substituted (1.1.1995) by
<ref eId="c00269" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00270" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00271" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/1/a">Sch. 4 Pt. III para. 50(1)(a)</ref>
(with
<ref eId="c00272" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00273" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00274" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243521" marker="F4">
<p>
Words in s. 10(3) substituted (1.1.1995) by
<ref eId="c00276" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00277" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00278" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/1/b">Sch. 4 Pt. III para. 50(1)(b)</ref>
(with
<ref eId="c00279" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00280" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00281" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243531" marker="F5">
<p>
Words in s. 10(3) substituted (1.6.1997) by
<ref eId="c00283" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00284" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c00285" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/6/1">Sch. 6 para. 6(1)</ref>
;
<ref eId="c00286" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c00287" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243541" marker="F6">
<p>
Words in s. 10(4) substituted (1.1.1995) by
<ref eId="c00289" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00290" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00291" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/2/a/b">Sch. 4 Pt. III para. 50(2)(a)(b)</ref>
(with
<ref eId="c00292" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00293" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00294" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243561" marker="F7">
<p>
Words in s. 10(4) inserted (1.1.1995) by
<ref eId="c00296" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00297" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00298" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/50/2/c">Sch. 4 Pt. III para. 50(2)(c)</ref>
(with
<ref eId="c00299" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00300" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00301" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11243571" marker="F8">
<p>
Words substituted by
<ref eId="c00302" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref eId="c00303" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/b/6">s. 12(1)(b)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-85101cb32befb1e7a44c6495d6f91423" marker="F9">
<p>
S. 10(8) omitted (retrospective to 1.4.2008) by virtue of
<ref eId="cu8ceakm2-00005" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cu8ceakm2-00006" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/7">Sch. 5 paras. 7</ref>
,
<ref eId="cu8ceakm2-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/26/b">26(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11243341" marker="C1">
<p>
S. 9 restricted (subject to reg. 6 of the amending S.I.)(1.8.2002) by
<ref eId="c00241" href="http://www.legislation.gov.uk/id/uksi/2002/1773">S.I. 2002/1773</ref>
,
<ref eId="c00242" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/5">regs. 5</ref>
,
<ref eId="c00243" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/6">6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11243351" marker="C2">
<p>
S. 9 excluded (20.10.1995) by
<ref eId="c00245" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref eId="c00246" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/b">reg. 118(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11243371" marker="C3">
<p>
S. 9(4) amended by
<ref eId="c00251" href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref eId="c00252" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<i>c</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11243381" marker="C4">
<p>
S. 9(4) amended (1.1.1993) by
<ref eId="c00254" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00255" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/d">reg. 11(d)</ref>
(with
<ref eId="c00256" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/12">reg. 12</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c11243501" marker="C5">
<p>
S. 10 restricted (1.6.1997) by
<ref eId="c00261" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00262" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/c">s. 12A(3)(c)</ref>
(as inserted (1.6.1997) by
<ref eId="c00263" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00264" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c00265" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1">Sch. 6 paras. 1(1)</ref>
;
<ref eId="c00266" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c00267" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
)
</p>
</note>
</notes>
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<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="5"/>
<ukm:EnactmentDate Date="1979-02-22"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-10-27" URI="http://www.legislation.gov.uk/ukpga/1979/5/pdfs/ukpga_19790005_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="165"/>
<ukm:BodyParagraphs Value="65"/>
<ukm:ScheduleParagraphs Value="100"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="5"/>
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</proprietary>
</meta>
<body eId="body">
<hcontainer name="crossheading" ukl:Name="Pblock" eId="crossheading-delivery-of-oil-without-payment-of-duty" uk:target="true">
<heading> Delivery of oil without payment of duty</heading>
<section eId="section-9">
<num>9</num>
<heading> Oil delivered for home use for certain industrial purposes.</heading>
<subsection eId="section-9-1">
<num>(1)</num>
<intro>
<p>The Commissioners may permit hydrocarbon oil to be delivered for home use to an approved person, without payment of excise duty on the oil, where—</p>
</intro>
<level class="para1" eId="section-9-1-a">
<num>(a)</num>
<content>
<p>it is to be put by him to a use qualifying for relief under this section; or</p>
</content>
</level>
<level class="para1" eId="section-9-1-b">
<num>(b)</num>
<content>
<p>it is to be supplied by him in the course of a trade of supplying oil for any such use.</p>
</content>
</level>
</subsection>
<subsection eId="section-9-2">
<num>
<noteRef href="#c11243361" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="first" ukl:ChangeId="d29p1068">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1068">the uses of hydrocarbon oil qualifying for relief under this section are all uses which do not consist in either—</ins>
</p>
</intro>
<level class="para1" eId="section-9-2-a">
<num>
<ins ukl:ChangeId="d29p1068">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1068">the use of the oil as fuel for any engine, motor or other machinery; or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-9-2-b">
<num>
<ins ukl:ChangeId="d29p1068">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1068">the use of the oil as heating fuel.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-9-4">
<num>(4)</num>
<content>
<p>Where the Commissioners are authorised to give permission under subsection (1) above in the case of any oil, but the permission is for any reason not given, they shall, if satisfied that the oil has been put by an approved person to a use qualifying for relief under this section, repay to him the amount of the excise duty paid on the oil, less any rebate allowed in respect of the duty.</p>
</content>
</subsection>
<subsection eId="section-9-5">
<num>(5)</num>
<intro>
<p>In this section—</p>
</intro>
<level class="para1" eId="section-9-5-a">
<num>(a)</num>
<content>
<p>
<term refersTo="#term-an-approved-person" eId="term-an-approved-person">an approved person</term>
” means a person for the time being approved in accordance with regulations made for any of the purposes of subsection (1) or (4) above under section 24(1) below;
<noteRef href="#c11243391" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</content>
</level>
<level class="para1" eId="section-9-5-b">
<num>
<noteRef href="#c11243391" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(b)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
</subsection>
</section>
<section eId="section-10">
<num>10</num>
<heading> Restrictions on the use of duty-free oil.</heading>
<subsection eId="section-10-1">
<num>(1)</num>
<intro>
<p>Except with the consent of the Commissioners, no oil in whose case delivery without payment of duty has been permitted under section 9 above shall—</p>
</intro>
<level class="para1" eId="section-10-1-a">
<num>(a)</num>
<content>
<p>be put to a use not qualifying for relief under that section; or</p>
</content>
</level>
<level class="para1" eId="section-10-1-b">
<num>(b)</num>
<content>
<p>be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.</p>
</content>
</level>
</subsection>
<subsection eId="section-10-2">
<num>(2)</num>
<content>
<p>In giving their consent for the purposes of subsection (1) above, the Commissioners may impose such conditions as they think fit.</p>
</content>
</subsection>
<subsection eId="section-10-3">
<num>(3)</num>
<intro>
<p>
<ins class="first last" ukl:ChangeId="d29p1159" ukl:CommentaryRef="c11243511">
<noteRef uk:name="commentary" href="#c11243511" class="commentary"/>
Where any person
</ins>
</p>
</intro>
<level class="para1" eId="section-10-3-a">
<num>(a)</num>
<content>
<p>uses or acquires oil in contravention of subsection (1) above; or</p>
</content>
</level>
<level class="para1" eId="section-10-3-b">
<num>(b)</num>
<content>
<p>is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,</p>
</content>
</level>
<wrapUp>
<p>
<ins class="first last" ukl:ChangeId="d29p1176" ukl:CommentaryRef="c11243521">
<noteRef uk:name="commentary" href="#c11243521" class="commentary"/>
his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)
</ins>
; and the Commissioners may
<ins class="first last" ukl:ChangeId="d29p1180" ukl:CommentaryRef="c11243531">
<noteRef uk:name="commentary" href="#c11243531" class="commentary"/>
assess an amount equal to the excise duty on like oil at the rate in force at the time of the contravention as being excise duty due from him, and notify him or his representative accordingly.
</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-10-4">
<num>(4)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p1188" ukl:CommentaryRef="c11243541">
<noteRef uk:name="commentary" href="#c11243541" class="commentary"/>
Where any person
</ins>
supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above
<ins class="first last" ukl:ChangeId="d29p1192" ukl:CommentaryRef="c11243541">
<noteRef uk:name="commentary" href="#c11243541" class="commentary"/>
and
</ins>
that use without the consent of the Commissioners would contravene subsection (1) above
<ins class="first last" ukl:ChangeId="d29p1196" ukl:CommentaryRef="c11243561">
<noteRef uk:name="commentary" href="#c11243561" class="commentary"/>
his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-10-5">
<num>(5)</num>
<intro>
<p>A person who, with the intent that the restrictions imposed by subsection (1) above should be contravened,—</p>
</intro>
<level class="para1" eId="section-10-5-a">
<num>(a)</num>
<content>
<p>uses or acquires oil in contravention of that subsection; or</p>
</content>
</level>
<level class="para1" eId="section-10-5-b">
<num>(b)</num>
<content>
<p>supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above, being a use which, without the consent of the Commissioners, would contravene that subsection,</p>
</content>
</level>
<wrapUp>
<p>shall be guilty of an offence under this subsection.</p>
</wrapUp>
</subsection>
<subsection eId="section-10-6">
<num>(6)</num>
<content>
<p>A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (1) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.</p>
</content>
</subsection>
<subsection eId="section-10-7">
<num>(7)</num>
<intro>
<p>A person guilty of an offence under subsection (5) or (6) above shall be liable—</p>
</intro>
<level class="para1" eId="section-10-7-a">
<num>(a)</num>
<content>
<p>on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</p>
</content>
</level>
<level class="para1" eId="section-10-7-b">
<num>(b)</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding
<ins class="first last" ukl:ChangeId="d29p1244" ukl:CommentaryRef="c11243571">
<noteRef uk:name="commentary" href="#c11243571" class="commentary"/>
7 years
</ins>
, or to both.
</p>
</content>
</level>
</subsection>
<subsection eId="section-10-8">
<num>
<noteRef href="#key-85101cb32befb1e7a44c6495d6f91423" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(8)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-10-9">
<num>(9)</num>
<content>
<p>Any oil acquired, or taken into a vehicle, appliance or storage tank as mentioned in subsection (1) above, or supplied as mentioned in subsection (4) or (5) above, shall be liable to forfeiture.</p>
</content>
</subsection>
</section>
</hcontainer>
</body>
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