http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1998-03-17Hydrocarbon 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 Database2024-06-051998-03-17 SCHEDULES SCHEDULE 2A<Addition ChangeId="d29p32719"> Mixing of rebated oil</Addition>Part I Light oil<Addition ChangeId="d29p5136"> Converting unleaded petrol into leaded petrol</Addition><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1" id="schedule-2A-paragraph-1"><Pnumber>1</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/1/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1/1" id="schedule-2A-paragraph-1-1"><Pnumber>1</Pnumber><P2para><Text>A mixture which is leaded petrol is produced in contravention of this paragraph if such a mixture is produced by—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/1/a/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1/1/a" id="schedule-2A-paragraph-1-1-a"><Pnumber>a</Pnumber><P3para><Text>adding lead to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of section 13A of this Act at the rate given by subsection (1A)(a) of that section;</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/1/b/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1/1/b" id="schedule-2A-paragraph-1-1-b"><Pnumber>b</Pnumber><P3para><Text>adding lead to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of that section at the rate given by subsection (1A)(b) of that section; or</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/1/c/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1/1/c" id="schedule-2A-paragraph-1-1-c"><Pnumber>c</Pnumber><P3para><Text>adding lead to a mixture of unleaded petrol of a description mentioned in paragraph (a) above and unleaded petrol of a description mentioned in paragraph (b) above.</Text></P3para></P3></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/2/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1/2" id="schedule-2A-paragraph-1-2"><Pnumber>2</Pnumber><P2para><Text>In sub-paragraph (1) above the reference to adding lead to unleaded petrol includes a reference to adding leaded petrol to unleaded petrol.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/3/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1/3" id="schedule-2A-paragraph-1-3"><Pnumber>3</Pnumber><P2para><Text>This paragraph is subject to any direction given under paragraph 3 below.</Text></P2para></P2></P1para></P1></P1group></Pblock><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/I/crossheading/adding-octane-enhancers-to-low-octane-unleaded-petrol/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/I/crossheading/adding-octane-enhancers-to-low-octane-unleaded-petrol" NumberOfProvisions="1" RestrictEndDate="2000-10-01" RestrictExtent="E+W+S+N.I." RestrictStartDate="1996-11-15" id="schedule-2A-part-I-crossheading-adding-octane-enhancers-to-low-octane-unleaded-petrol"><Title>Adding octane enhancers to low octane unleaded petrol<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2" id="schedule-2A-paragraph-2"><Pnumber>2</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/1/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2/1" id="schedule-2A-paragraph-2-1"><Pnumber>1</Pnumber><P2para><Text>A mixture which is super-unleaded petrol is produced in contravention of this paragraph if such a mixture is produced by adding an octane enhancer to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of section 13A of this Act at the rate given by subsection (1A)(b) of that section.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/2/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2/2" id="schedule-2A-paragraph-2-2"><Pnumber>2</Pnumber><P2para><Text>For the purposes of sub-paragraph (1) above “<Term id="term-super-unleaded-petrol">super-unleaded petrol</Term>” means unleaded petrol—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/2/a/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2/2/a" id="schedule-2A-paragraph-2-2-a"><Pnumber>a</Pnumber><P3para><Text>whose research octane number is not less than 96; and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/2/b/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2/2/b" id="schedule-2A-paragraph-2-2-b"><Pnumber>b</Pnumber><P3para><Text>whose motor octane number is not less than 86.</Text></P3para></P3></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/3/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2/3" id="schedule-2A-paragraph-2-3"><Pnumber>3</Pnumber><P2para><Text>Subsection (1C) of section 13A applies for the purposes of this paragraph as it applies for the purposes of that section.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/4/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2/4" id="schedule-2A-paragraph-2-4"><Pnumber>4</Pnumber><P2para><Text>This paragraph is subject to any direction given under paragraph 3 below.</Text></P2para></P2></P1para></P1></P1group></Pblock><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/I/crossheading/mixing-different-kinds-of-unleaded-petrol/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/I/crossheading/mixing-different-kinds-of-unleaded-petrol" NumberOfProvisions="1" RestrictEndDate="2004-07-22" RestrictStartDate="2000-10-01" Match="false" id="schedule-2A-part-I-crossheading-mixing-different-kinds-of-unleaded-petrol"><Title><Addition ChangeId="d29p5227"><CommentaryRef Ref="c11251491"/>Mixing different kinds of unleaded petrol</Addition><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A" id="schedule-2A-paragraph-2A"><Pnumber><CommentaryRef Ref="c11251501"/>2A</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/1/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A/1" id="schedule-2A-paragraph-2A-1"><Pnumber>1</Pnumber><P2para><Text>A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing unleaded petrol of any two or more of the following descriptions—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/1/a/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A/1/a" id="schedule-2A-paragraph-2A-1-a"><Pnumber>a</Pnumber><P3para><Text>petrol on which duty has been paid at the rate specified in section 6(1A)(a),</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/1/b/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A/1/b" id="schedule-2A-paragraph-2A-1-b"><Pnumber>b</Pnumber><P3para><Text>petrol in respect of which a rebate has been allowed under section 13A(1A)(b),</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/1/c/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A/1/c" id="schedule-2A-paragraph-2A-1-c"><Pnumber>c</Pnumber><P3para><Text>petrol in respect of which a rebate has been allowed under section 13A(1A)(a),</Text></P3para></P3><Text>where the mixture produced is petrol of a description subject to a higher effective rate of duty than one or more of the ingredients of the mixture.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/2/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A/2" id="schedule-2A-paragraph-2A-2"><Pnumber>2</Pnumber><P2para><Text>The comparison required by sub-paragraph (1) shall be made by reference to the effective rates of duty in force at the time the mixture is produced.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/3/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A/3" id="schedule-2A-paragraph-2A-3"><Pnumber>3</Pnumber><P2para><Text>This paragraph is subject to any direction given under paragraph 3.</Text></P2para></P2></P1para></P1></P1group></Pblock><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/I/crossheading/power-to-create-exceptions/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/I/crossheading/power-to-create-exceptions" NumberOfProvisions="1" RestrictEndDate="2004-07-22" RestrictStartDate="1996-11-15" id="schedule-2A-part-I-crossheading-power-to-create-exceptions"><Title> Power to create exceptions<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/3/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/3" id="schedule-2A-paragraph-3"><Pnumber>3</Pnumber><P1para><Text>The Commissioners may give a direction that, in such description of circumstances as may be specified in the direction, a mixture is not produced in contravention of paragraph 1 above or (as the case may be) paragraph 2 above.</Text></P1para></P1></P1group></Pblock></Part><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/II/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/II" NumberOfProvisions="5" RestrictEndDate="2004-07-22" RestrictExtent="E+W+S+N.I." RestrictStartDate="1997-08-15" id="schedule-2A-part-II"><Number>Part II</Number><Title>Heavy oil Mixing partially rebated heavy oil with unrebated heavy oil4A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—agas oil in respect of which a rebate has been allowed under section 11(1)(b) or (ba) of this Act; andbheavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle. Mixing fully rebated heavy oil with unrebated heavy oil5A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—aheavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; andbheavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle.Mixing fully rebated heavy oil with partially rebated heavy oil6A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—aheavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; andbgas oil in respect of which a rebate has been allowed under section 11(1)(b) or (ba) of this Act.<Addition ChangeId="d29p5367"><CommentaryRef Ref="c11251571"/> Mixing different types of partially rebated gas oil</Addition>6AA mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—aultra low sulphur diesel in respect of which a rebate has been allowed under section 11(1)(ba) of this Act; andbgas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act. Complex mixtures of heavy oils7A mixture of heavy oils is produced in contravention of this paragraph if the production of a mixture of two of the components of that mixture is a contravention of any of paragraphs 4 to 6A above.Part IIA<Addition ChangeId="d29p5408" CommentaryRef="c11251601"> Unrebated heavy oil</Addition>7AA mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—aultra low sulphur diesel in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle; andbheavy oil of any other description in respect of which, on its delivery for home use, such a declaration was made.<P><Text><SmallCaps><Addition ChangeId="d29p5436" CommentaryRef="c11251621">Part 2B</Addition></SmallCaps> <SmallCaps><Addition ChangeId="d29p5436" CommentaryRef="c11251621">Biodiesel</Addition></SmallCaps></Text></P><P1group RestrictEndDate="2004-07-22" RestrictStartDate="2002-07-24" Match="false"><Title><Emphasis><Addition ChangeId="d29p5436" CommentaryRef="c11251621">Mixing biodiesel with rebated heavy oil</Addition></Emphasis>7B1A mixture is produced in contravention of this paragraph if it is produced by mixing—abiodiesel or a substance containing biodiesel, andbrebated heavy oil.2In sub-paragraph (1)(b) above “rebated heavy oil” means heavy oil in respect of which a rebate has been allowed under section 11 of this Act.Part III Rates of duty, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> Rate for mixtures of light oil<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/8/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/8" id="schedule-2A-paragraph-8"><Pnumber>8</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/8/1/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/8/1" id="schedule-2A-paragraph-8-1"><Pnumber>1</Pnumber><P2para><Text>Subject to paragraph 10 below, duty under section 20AAA(1) of this Act shall be charged at the following rates.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/8/2/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/8/2" id="schedule-2A-paragraph-8-2"><Pnumber>2</Pnumber><P2para><Text>In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate for light oil in force at the time that the mixture is produced.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/8/3/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/8/3" id="schedule-2A-paragraph-8-3"><Pnumber>3</Pnumber><P2para><Text>In the case of a mixture produced in contravention of paragraph 2 above, the rate is the rate produced by deducting from the rate for light oil in force at the time the mixture is produced the rate of rebate which at that time is in force under section 13A(1A)(a) of this Act.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/8/4/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/8/4" id="schedule-2A-paragraph-8-4"><Pnumber>4</Pnumber><P2para><Text>In this paragraph “<Term id="term-the-rate-for-light-oil">the rate for light oil</Term>” means the rate given in the case of light oil by <Addition ChangeId="d29p32390" CommentaryRef="c11251641">section 6(1A)</Addition> of this Act.</Text></P2para></P2></P1para></P1></P1group></Pblock><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/III/crossheading/rate-for-mixtures-of-heavy-oil/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/III/crossheading/rate-for-mixtures-of-heavy-oil" NumberOfProvisions="1" RestrictEndDate="2004-07-22" RestrictStartDate="1996-11-15" id="schedule-2A-part-III-crossheading-rate-for-mixtures-of-heavy-oil"><Title> Rate for mixtures of heavy oil<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/9/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/9" id="schedule-2A-paragraph-9"><Pnumber>9</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/9/1/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/9/1" id="schedule-2A-paragraph-9-1"><Pnumber>1</Pnumber><P2para><Text>Subject to paragraph 10 below, duty charged under subsection (2) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is supplied as mentioned in that subsection.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/9/1A/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/9/1A" id="schedule-2A-paragraph-9-1A"><Pnumber><Addition ChangeId="d29p32523" CommentaryRef="c11251741">1A</Addition></Pnumber><P2para><Text><Addition ChangeId="d29p32523" CommentaryRef="c11251741">Subject to paragraph 10 below, duty charged under subsection (2A) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is produced.</Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/9/2/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/9/2" id="schedule-2A-paragraph-9-2"><Pnumber>2</Pnumber><P2para><Text>In this paragraph “<Term id="term-the-rate-for-heavy-oil">the rate for heavy oil</Term>” means the rate given <Addition ChangeId="d29p32540" CommentaryRef="c11251751">by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel</Addition>.</Text></P2para></P2></P1para></P1></P1group></Pblock><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/III/crossheading/credit-for-duty-paid-on-ingredients-of-mixture/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/III/crossheading/credit-for-duty-paid-on-ingredients-of-mixture" NumberOfProvisions="1" RestrictEndDate="2004-07-22" RestrictStartDate="1996-11-15" id="schedule-2A-part-III-crossheading-credit-for-duty-paid-on-ingredients-of-mixture"><Title> Credit for duty paid on ingredients of mixture<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/10/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/10" id="schedule-2A-paragraph-10"><Pnumber>10</Pnumber><P1para><Text>Where duty is charged under section 20AAA of this Act in respect of any mixture, the amount of duty produced by applying paragraph 8 or 9 above shall be reduced by the amount of any duty under section 6 of this Act which the Commissioners are satisfied has been paid in respect of any ingredient of the mixture.</Text></P1para></P1></P1group></Pblock><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/III/crossheading/interpretation/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/III/crossheading/interpretation" NumberOfProvisions="1" RestrictEndDate="2004-07-22" RestrictStartDate="1996-11-15" id="schedule-2A-part-III-crossheading-interpretation"><Title> Interpretation<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/11/1998-03-17" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/11" id="schedule-2A-paragraph-11"><Pnumber>11</Pnumber><P1para><Text>In this Schedule—</Text><BlockText><Para><Text><Addition ChangeId="d29p32658" CommentaryRef="c11251891"> “</Addition><Term id="term-fuel-oil"><Addition ChangeId="d29p32658" CommentaryRef="c11251891">fuel oil</Addition></Term><Addition ChangeId="d29p32658" CommentaryRef="c11251891">” has the same meaning</Addition> as in section 11 of this Act;</Text></Para><Para><Text>“<Term id="term-leaded-petrol">leaded petrol</Term>” and “<Term id="term-unleaded-petrol">unleaded petrol</Term>” shall be construed in accordance with section 13A of this Act.</Text></Para></BlockText></P1para></P1></P1group></Pblock></Part></ScheduleBody></Schedule></Schedules></Primary><Commentaries><Commentary id="c11251491" Type="F"><Para><Text><CitationSubRef id="c01108" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A" SectionRef="schedule-2A-paragraph-2A">Sch. 2A para. 2A</CitationSubRef> and cross-heading inserted (1.10.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c01109" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>, <CitationSubRef id="c01110" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/5/6" CitationRef="c01109" SectionRef="section-5-6">ss. 5(6)</CitationSubRef>, <CitationSubRef id="c01111" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/6" CitationRef="c01109" SectionRef="section-6">6</CitationSubRef>, <CitationSubRef id="c01112" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/1/paragraph/3/1" Operative="true" CitationRef="c01109" SectionRef="schedule-1-paragraph-3-1">Sch. 1 para. 3(1)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2000/2674" id="c01113" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="2674">S.I. 2000/2674</Citation>, <CitationSubRef id="c01114" URI="http://www.legislation.gov.uk/id/uksi/2000/2674/article/2" Operative="true" CitationRef="c01113" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c11251551" Type="F"><Para><Text>Words in <CitationSubRef id="c01127" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/4/a" SectionRef="schedule-2A-paragraph-4-a">Sch. 2A para. 4(a)</CitationSubRef> inserted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01128" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>, <CitationSubRef id="c01129" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/a" Operative="true" CitationRef="c01128" SectionRef="section-7-9-a">s. 7(9)(a)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c01130" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>, <CitationSubRef id="c01131" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" CitationRef="c01130" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c11251561" Type="F"><Para><Text>Words in <CitationSubRef id="c01132" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/6/b" SectionRef="schedule-2A-paragraph-6-b">Sch. 2A para. 6(b)</CitationSubRef> inserted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01133" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>, <CitationSubRef id="c01134" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/b" Operative="true" CitationRef="c01133" SectionRef="section-7-9-b">s. 7(9)(b)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c01135" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>, <CitationSubRef id="c01136" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" CitationRef="c01135" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c11251581" Type="F"><Para><Text><CitationSubRef id="c01137" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/6A" SectionRef="schedule-2A-paragraph-6A">Sch. 2A para. 6A</CitationSubRef> inserted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01138" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>, <CitationSubRef id="c01139" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/c" Operative="true" CitationRef="c01138" SectionRef="section-7-9-c">s. 7(9)(c)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c01140" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>, <CitationSubRef id="c01141" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" CitationRef="c01140" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c11251571" Type="F"><Para><Text><CitationSubRef id="c01142" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/6A" SectionRef="schedule-2A-paragraph-6A">Sch. 2A para. 6A</CitationSubRef> inserted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01143" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>, <CitationSubRef id="c01144" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/c" Operative="true" CitationRef="c01143" SectionRef="section-7-9-c">s. 7(9)(c)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c01145" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>, <CitationSubRef id="c01146" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" CitationRef="c01145" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c11251591" Type="F"><Para><Text>Words in <CitationSubRef id="c01147" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/7" SectionRef="schedule-2A-paragraph-7">Sch. 2A para. 7</CitationSubRef> substituted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c01148" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>, <CitationSubRef id="c01149" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/d" Operative="true" CitationRef="c01148" SectionRef="section-7-9-d">s. 7(9)(d)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c01150" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>, <CitationSubRef id="c01151" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" CitationRef="c01150" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c11251611" Type="F"><Para><Text><CitationSubRef id="c01152" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/II" SectionRef="schedule-2A-part-II">Sch. 2A Pt. II</CitationSubRef>A para. 7A inserted (<Emphasis>retrospectove</Emphasis> to 6pm on 17.3.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c01153" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>, <CitationSubRef id="c01154" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/9/4" Operative="true" CitationRef="c01153" SectionRef="section-9-4">s. 9(4)</CitationSubRef></Text></Para></Commentary><Commentary id="c11251601" Type="F"><Para><Text><CitationSubRef id="c01155" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/II" SectionRef="schedule-2A-part-II">Sch. 2A Pt. II</CitationSubRef>A para. 7A inserted (<Emphasis>retrospective</Emphasis> to 6pm on 17.3.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c01156" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>, <CitationSubRef id="c01157" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/9/4/6" Operative="true" CitationRef="c01156" SectionRef="section-9-4-6">s. 9(4)(6)</CitationSubRef></Text></Para></Commentary><Commentary id="c11251631" Type="F"><Para><Text><CitationSubRef id="c01158" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/2B" SectionRef="schedule-2A-part-2B">Sch. 2A Part 2B</CitationSubRef>, <CitationSubRef id="c01159" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/paragraph/7B" SectionRef="paragraph-7B">para. 7B</CitationSubRef> inserted (24.7.2002 with application as mentioned in <CitationSubRef id="c01160" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/b" CitationRef="c01161" SectionRef="section-5-8-b">s. 5(8)(b)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01161" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>, <CitationSubRef id="c01162" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5" CitationRef="c01161" SectionRef="section-5">s. 5</CitationSubRef>, <CitationSubRef id="c01163" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/5/3" Operative="true" CitationRef="c01161" SectionRef="schedule-2-paragraph-5-3">Sch. 2 para. 5(3)</CitationSubRef></Text></Para></Commentary><Commentary id="c11251621" Type="F"><Para><Text><CitationSubRef id="c01164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A" SectionRef="schedule-2A">Sch. 2A</CitationSubRef>, <CitationSubRef id="c01165" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/part/2B" SectionRef="part-2B">Part 2B</CitationSubRef>, <CitationSubRef id="c01166" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/paragraph/7B" SectionRef="paragraph-7B">para. 7B</CitationSubRef> inserted (24.7.2002 with application as mentioned in <CitationSubRef id="c01167" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/b" CitationRef="c01168" SectionRef="section-5-8-b">s. 5(8)(b)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01168" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>, <CitationSubRef id="c01169" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5" CitationRef="c01168" SectionRef="section-5">s. 5</CitationSubRef>, <CitationSubRef id="c01170" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/5/3" Operative="true" CitationRef="c01168" SectionRef="schedule-2-paragraph-5-3">Sch. 2 para. 5(3)</CitationSubRef></Text></Para></Commentary><Commentary id="c11251501" Type="F"><Para><Text><CitationSubRef id="c04126" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A" SectionRef="schedule-2A-paragraph-2A">Sch. 2A para. 2A</CitationSubRef> inserted (1.10.2000) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c04127" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>, <CitationSubRef id="c04128" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/5/6" CitationRef="c04127" SectionRef="section-5-6">ss. 5(6)</CitationSubRef>, <CitationSubRef id="c04129" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/6" CitationRef="c04127" SectionRef="section-6">6</CitationSubRef>, <CitationSubRef id="c04130" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/1/paragraph/3/1" Operative="true" CitationRef="c04127" SectionRef="schedule-1-paragraph-3-1">Sch. 1 para. 3(1)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2000/2674" id="c04131" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="2674">S.I. 2000/2674</Citation>, <CitationSubRef id="c04132" URI="http://www.legislation.gov.uk/id/uksi/2000/2674/article/2" Operative="true" CitationRef="c04131" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c11251641" Type="F"><Para><Text>Words in <CitationSubRef id="c04133" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/8/4" SectionRef="schedule-2A-paragraph-8-4">Sch. 2A para. 8(4)</CitationSubRef> substituted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c04134" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>, <CitationSubRef id="c04135" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/e" Operative="true" CitationRef="c04134" SectionRef="section-7-9-e">s. 7(9)(e)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c04136" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>, <CitationSubRef id="c04137" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" CitationRef="c04136" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c11251741" Type="F"><Para><Text><CitationSubRef id="c04167" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/9/1A" SectionRef="schedule-2A-paragraph-9-1A">Sch. 2A para. 9(1A)</CitationSubRef> inserted (<Emphasis>retrospective</Emphasis> to 6pm on 17.3.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c04168" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>, <CitationSubRef id="c04169" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/9/5/6" Operative="true" CitationRef="c04168" SectionRef="section-9-5-6">s. 9(5)(6)</CitationSubRef></Text></Para></Commentary><Commentary id="c11251751" Type="F"><Para><Text>Words in <CitationSubRef id="c04170" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/9/2" SectionRef="schedule-2A-paragraph-9-2">Sch. 2A para. 9(2)</CitationSubRef> substituted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c04171" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>, <CitationSubRef id="c04172" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/f" Operative="true" CitationRef="c04171" SectionRef="section-7-9-f">s. 7(9)(f)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c04173" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>, <CitationSubRef id="c04174" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" CitationRef="c04173" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c11251891" Type="F"><Para><Text>Words in <CitationSubRef id="c04213" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/11" SectionRef="schedule-2A-paragraph-11">Sch. 2A para. 11</CitationSubRef> substituted (15.8.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c04214" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>, <CitationSubRef id="c04215" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/g" Operative="true" CitationRef="c04214" SectionRef="section-7-9-g">s. 7(9)(g)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1960" id="c04216" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1960">S.I. 1997/1960</Citation>, <CitationSubRef id="c04217" URI="http://www.legislation.gov.uk/id/uksi/1997/1960/article/2" Operative="true" CitationRef="c04216" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c11251391" Type="F"><Para><Text><CitationSubRef id="c04236" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A" SectionRef="schedule-2A">Sch. 2A</CitationSubRef> inserted (15.11.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c04237" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>, <CitationSubRef id="c04238" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6" CitationRef="c04237" SectionRef="section-6">s. 6</CitationSubRef>, <CitationSubRef id="c04239" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/1" Operative="true" CitationRef="c04237" SectionRef="schedule-1">Sch. 1</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2751" id="c04240" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2751">S.I. 1996/2751</Citation>, <CitationSubRef id="c04241" URI="http://www.legislation.gov.uk/id/uksi/1996/2751/article/2" Operative="true" CitationRef="c04240" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation></div><div class="header"><span>This XML file does not appear to have any style information associated with it. The document tree is shown below.</span><br /></div><div class="pretty-print"><div class="folder" id="folder0"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Legislation<span class="html-attribute"> <span class="html-attribute-name">xmlns</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/namespaces/legislation</span>"</span><span class="html-attribute"> <span class="html-attribute-name">xmlns:xsi</span>="<span class="html-attribute-value">http://www.w3.org/2001/XMLSchema-instance</span>"</span><span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5</span>"</span><span class="html-attribute"> <span 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class="html-tag"></dc:identifier></span></div><div class="line"><span class="html-tag"><dc:title></span><span>Hydrocarbon Oil Duties Act 1979</span><span class="html-tag"></dc:title></span></div><div class="line"><span class="html-tag"><dc:description></span><span>An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.</span><span class="html-tag"></dc:description></span></div><div class="line"><span class="html-tag"><dc:date></span><span>1980-02-29</span><span class="html-tag"></dc:date></span></div><div class="line"><span class="html-tag"><dc:type></span><span>text</span><span class="html-tag"></dc:type></span></div><div class="line"><span class="html-tag"><dc:format></span><span>text/xml</span><span class="html-tag"></dc:format></span></div><div class="line"><span class="html-tag"><dc:language></span><span>en</span><span class="html-tag"></dc:language></span></div><div class="line"><span class="html-tag"><dc:publisher></span><span>Statute Law Database</span><span class="html-tag"></dc:publisher></span></div><div class="line"><span class="html-tag"><dc:modified></span><span>2024-06-05</span><span class="html-tag"></dc:modified></span></div><div class="line"><span class="html-tag"><dct:valid></span><span>1998-03-17</span><span class="html-tag"></dct:valid></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">self</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1998-03-17/data.xml</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span class="html-attribute-value">application/xml</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/def/navigation/resources</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/resources</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">More Resources</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/def/navigation/act</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">whole act</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/def/navigation/introduction</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/introduction/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">introduction</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/def/navigation/body</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/body/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">body</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/def/navigation/schedules</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedules/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">schedules</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">alternate</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span class="html-attribute-value">application/rdf+xml</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1998-03-17/data.rdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">RDF/XML</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">alternate</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span class="html-attribute-value">application/akn+xml</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1998-03-17/data.akn</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">AKN</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">alternate</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span class="html-attribute-value">application/xhtml+xml</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1998-03-17/data.xht</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">HTML snippet</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">alternate</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span class="html-attribute-value">text/html</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1998-03-17/data.htm</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Website (XHTML) Default View</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">alternate</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span class="html-attribute-value">text/csv</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1998-03-17/data.csv</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">CSV</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">alternate</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span class="html-attribute-value">application/pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1998-03-17/data.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">PDF</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">alternate</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span class="html-attribute-value">application/akn+xhtml</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1998-03-17/data.html</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">HTML5 snippet</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/tableOfContents</span>"</span><span class="html-attribute"> <span class="html-attribute-name">hreflang</span>="<span class="html-attribute-value">en</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/contents/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Table of Contents</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/replaces</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1997-08-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">1997-08-15</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/isReplacedBy</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/2000-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2000-10-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">1996-11-15</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1997-08-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">1997-08-15</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/2000-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2000-10-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/2001-03-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2001-03-07</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/2001-03-08</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2001-03-08</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/2002-07-24</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2002-07-24</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2004-07-22</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">current</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">up</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Entire legislation</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">prev</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Schedule; Schedule 2</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">prevInForce</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Schedule; Schedule 2</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">next</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Schedule; Schedule 3</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">nextInForce</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/3/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Schedule; Schedule 3</span>"</span>/></span></div><span> </span><div class="folder" id="folder2"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:PrimaryMetadata></span></div><div class="opened"><div class="folder" id="folder3"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:DocumentClassification></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:DocumentCategory<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">primary</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentMainType<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentStatus<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">revised</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:DocumentClassification></span></div></div><div class="line"><span class="html-tag"><ukm:Year<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">1979</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Number<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">5</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:EnactmentDate<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">1979-02-22</span>"</span>/></span></div><div class="folder" id="folder4"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffects></span></div><div class="opened"><div class="folder" id="folder5"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2024-11-14T12:01:32Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-ccae0e9500b7e1fe42ce5ddaddea7cdc</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">586</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 12(2ZA)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">inserted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">Sch. 21 para. 5(1)(c)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-ccae0e9500b7e1fe42ce5ddaddea7cdc</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Comments</span>="<span class="html-attribute-value">Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(a). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(a).</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Notes</span>="<span class="html-attribute-value">This amendment not applied to legislation.gov.uk. Sch. 21 para. 5(1)(c) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(a).</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2021</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Hydrocarbon Oil Duties Act 1979</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder6"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-12-2ZA</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/12/2ZA</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-12</span>"</span>></span><span>s. 12(2ZA)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2021</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder7"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21</span>"</span>></span><span>Sch. 21 </span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21-paragraph-5-1-c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/5/1/c</span>"</span>></span><span>para. 5(1)(c)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder8"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-102-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2</span>"</span>></span><span>s. 102(2)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder9"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2022-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">wholly in force</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder10"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">words in s. 13(2) renumbered as s. 13(2)(a)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-6ff29360e979aa7e757ebaca05cc5453</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2021</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">593</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-6ff29360e979aa7e757ebaca05cc5453</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Comments</span>="<span class="html-attribute-value">Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e).</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Notes</span>="<span class="html-attribute-value">This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(a) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e).</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 13(2)(a)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2024-11-14T12:01:32Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">Sch. 21 para. 6(4)(a)</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Hydrocarbon Oil Duties Act 1979</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder11"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-13-2-a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/2/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-13</span>"</span>></span><span>s. 13(2)(a)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2021</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder12"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21</span>"</span>></span><span>Sch. 21 </span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21-paragraph-6-4-a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/4/a</span>"</span>></span><span>para. 6(4)(a)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder13"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-102-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2</span>"</span>></span><span>s. 102(2)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder14"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2022-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">wholly in force</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder15"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">Sch. 21 para. 6(4)(b)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Comments</span>="<span class="html-attribute-value">Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e). - Please add an N and Note to the TOES on the basis that the amending provision was repealed on 24.2.2022 by 2022 c. 3 Sch. 11 para. 10(e).</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">594</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 13(2)(b) and words</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Notes</span>="<span class="html-attribute-value">This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(b) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e).</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2021</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2024-11-14T12:01:32Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-9ff69a141c3ddd8e39551735d426b2af</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">words substituted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-9ff69a141c3ddd8e39551735d426b2af</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">26</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Hydrocarbon Oil Duties Act 1979</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder16"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-13-2-b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/2/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-13</span>"</span>></span><span>s. 13(2)(b)</span><span class="html-tag"></ukm:Section></span></div><span> and words</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2021</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder17"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21</span>"</span>></span><span>Sch. 21 </span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21-paragraph-6-4-b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/6/4/b</span>"</span>></span><span>para. 6(4)(b)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder18"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-102-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2</span>"</span>></span><span>s. 102(2)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder19"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2022-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">wholly in force</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder20"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-ab9f949a5edacc2a8fe709943c6bdf90</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 14B(1)(ia)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Comments</span>="<span class="html-attribute-value">Editor: please note the instruction in Sch. 21 para. 11(5) to check if 2020 c. 14, Sch. 11 para. 6 has come into force and carry out the amendment accordingly or mark as not required. - s. 14B(1)(ia) (not s. 14B(1)(a)) is the provision being omitted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2021</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">Sch. 21 para. 11(3)(aa)para. 11(5)(b)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">omitted by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted) (cond.)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2024-11-14T12:01:32Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">610</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-ab9f949a5edacc2a8fe709943c6bdf90</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Hydrocarbon Oil Duties Act 1979</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder21"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-14B-1-ia</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/14B/1/ia</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-14B</span>"</span>></span><span>s. 14B(1)(ia)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2021</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder22"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21</span>"</span>></span><span>Sch. 21 para. </span><span class="html-tag"></ukm:Section></span></div><span>11(3)(aa)</span><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">xmlns:err</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/namespaces/error</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">paragraph-11-5-b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/paragraph/11/5/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">err:Ref</span>="<span class="html-attribute-value">Section missing in legislation</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Missing</span>="<span class="html-attribute-value">true</span>"</span>></span><span>para. 11(5)(b)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder23"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-102-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2</span>"</span>></span><span>s. 102(2)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder24"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2022-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">wholly in force</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder25"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2022-09-05T16:46:01Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-c60c4094a3c66947b253471a522fb825</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 6AB(6)-(8)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2002</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">substituted for s. 6AB(6)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">Sch. 2 para. 7(2)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-c60c4094a3c66947b253471a522fb825</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">171</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Hydrocarbon Oil Duties Act 1979</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder26"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="folder" id="folder27"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:SectionRange<span class="html-attribute"> <span class="html-attribute-name">Start</span>="<span class="html-attribute-value">section-6AB-6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">End</span>="<span class="html-attribute-value">section-6AB-8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">UpTo</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundEnd</span>="<span class="html-attribute-value">section-6AB</span>"</span><span class="html-attribute"> <span class="html-attribute-name">MissingEnd</span>="<span class="html-attribute-value">true</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-6AB-6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/6</span>"</span>></span><span>s. 6AB(6)</span><span class="html-tag"></ukm:Section></span></div><span>-</span><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-6AB-8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/section/6AB/8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-6AB</span>"</span>></span><span>(8)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:SectionRange></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2002</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder28"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2</span>"</span>></span><span>Sch. 2 </span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-2-paragraph-7-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/7/2</span>"</span>></span><span>para. 7(2)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder29"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-5-8-c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/c</span>"</span>></span><span>s. 5(8)(c)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder30"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Applied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Prospective</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value"></span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffects></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:PrimaryMetadata></span></div></div><span> </span><div class="folder" id="folder31"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2008-10-27</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/pdfs/ukpga_19790005_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Print Version</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span><div class="folder" id="folder32"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Statistics></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:TotalParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">144</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:BodyParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">49</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:ScheduleParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">95</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:AttachmentParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:TotalImages<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">5</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Statistics></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Metadata></span></div></div><div class="folder" id="folder33"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Primary></span></div><div class="opened"><div class="folder" id="folder34"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Schedules<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> SCHEDULES</span><span class="html-tag"></Title></span></div><div class="folder" id="folder35"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Schedule<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2002-07-24</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A</span>"</span>></span></div><div class="opened"><div class="folder" id="folder36"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Number></span></div><div class="opened"><span> </span><div class="folder" id="folder37"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p32719</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c11251391</span>"</span>/></span></div><span>SCHEDULE 2A</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Number></span></div></div><div class="folder" id="folder38"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><TitleBlock></span></div><div class="opened"><div class="folder" id="folder39"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Title></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p32719</span>"</span>></span><span> Mixing of rebated oil</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Title></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></TitleBlock></span></div></div><div class="folder" id="folder40"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ScheduleBody></span></div><div class="opened"><div class="folder" id="folder41"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/I/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/I</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2000-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-I</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Number></span><span>Part I</span><span class="html-tag"></Number></span></div><div class="line"><span class="html-tag"><Title></span><span> Light oil</span><span class="html-tag"></Title></span></div><div class="folder" id="folder42"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/I/crossheading/converting-unleaded-petrol-into-leaded-petrol/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/I/crossheading/converting-unleaded-petrol-into-leaded-petrol</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-I-crossheading-converting-unleaded-petrol-into-leaded-petrol</span>"</span>></span></div><div class="opened"><div class="folder" id="folder43"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Title></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5136</span>"</span>></span><span> Converting unleaded petrol into leaded petrol</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Title></span></div></div><div class="folder" id="folder44"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2000-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder45"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder46"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder47"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/1/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-1-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder48"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>A mixture which is leaded petrol is produced in contravention of this paragraph if such a mixture is produced by—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder49"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/1/a/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1/1/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-1-1-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder50"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>adding lead to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of section 13A of this Act at the rate given by subsection (1A)(a) of that section;</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder51"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/1/b/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1/1/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-1-1-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder52"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>adding lead to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of that section at the rate given by subsection (1A)(b) of that section; or</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder53"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/1/c/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1/1/c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-1-1-c</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>c</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder54"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>adding lead to a mixture of unleaded petrol of a description mentioned in paragraph (a) above and unleaded petrol of a description mentioned in paragraph (b) above.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder55"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/2/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-1-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder56"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>In sub-paragraph (1) above the reference to adding lead to unleaded petrol includes a reference to adding leaded petrol to unleaded petrol.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder57"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/1/3/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/1/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-1-3</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>3</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder58"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>This paragraph is subject to any direction given under paragraph 3 below.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div><div class="folder" id="folder59"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/I/crossheading/adding-octane-enhancers-to-low-octane-unleaded-petrol/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/I/crossheading/adding-octane-enhancers-to-low-octane-unleaded-petrol</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2000-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-I-crossheading-adding-octane-enhancers-to-low-octane-unleaded-petrol</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span>Adding octane enhancers to low octane unleaded petrol</span><span class="html-tag"></Title></span></div><div class="folder" id="folder60"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2000-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder61"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder62"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder63"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/1/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder64"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>A mixture which is super-unleaded petrol is produced in contravention of this paragraph if such a mixture is produced by adding an octane enhancer to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of section 13A of this Act at the rate given by subsection (1A)(b) of that section.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder65"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/2/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder66"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder67"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>For the purposes of sub-paragraph (1) above “</span><div class="line"><span class="html-tag"><Term<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">term-super-unleaded-petrol</span>"</span>></span><span>super-unleaded petrol</span><span class="html-tag"></Term></span></div><span>” means unleaded petrol—</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div><div class="folder" id="folder68"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/2/a/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2/2/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2-2-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder69"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>whose research octane number is not less than 96; and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder70"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/2/b/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2/2/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2-2-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder71"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>whose motor octane number is not less than 86.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder72"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/3/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2-3</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>3</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder73"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Subsection (1C) of section 13A applies for the purposes of this paragraph as it applies for the purposes of that section.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder74"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2/4/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2-4</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>4</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder75"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>This paragraph is subject to any direction given under paragraph 3 below.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div><div class="folder" id="folder76"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/I/crossheading/mixing-different-kinds-of-unleaded-petrol/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/I/crossheading/mixing-different-kinds-of-unleaded-petrol</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2000-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-I-crossheading-mixing-different-kinds-of-unleaded-petrol</span>"</span>></span></div><div class="opened"><div class="folder" id="folder77"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Title></span></div><div class="opened"><div class="folder" id="folder78"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5227</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c11251491</span>"</span>/></span></div><span>Mixing different kinds of unleaded petrol</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Title></span></div></div><div class="folder" id="folder79"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2001-03-08</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2000-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder80"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2A</span>"</span>></span></div><div class="opened"><div class="folder" id="folder81"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c11251501</span>"</span>/></span></div><span>2A</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder82"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder83"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/1/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2A-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder84"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing unleaded petrol of any two or more of the following descriptions—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder85"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/1/a/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A/1/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2A-1-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder86"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>petrol on which duty has been paid at the rate specified in section 6(1A)(a),</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder87"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/1/b/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A/1/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2A-1-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder88"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>petrol in respect of which a rebate has been allowed under section 13A(1A)(b),</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder89"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/1/c/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A/1/c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2A-1-c</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>c</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder90"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>petrol in respect of which a rebate has been allowed under section 13A(1A)(a),</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="line"><span class="html-tag"><Text></span><span>where the mixture produced is petrol of a description subject to a higher effective rate of duty than one or more of the ingredients of the mixture.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder91"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/2/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2A-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder92"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>The comparison required by sub-paragraph (1) shall be made by reference to the effective rates of duty in force at the time the mixture is produced.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder93"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/2A/3/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-2A-3</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>3</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder94"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>This paragraph is subject to any direction given under paragraph 3.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div><div class="folder" id="folder95"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/I/crossheading/power-to-create-exceptions/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/I/crossheading/power-to-create-exceptions</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-I-crossheading-power-to-create-exceptions</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Power to create exceptions</span><span class="html-tag"></Title></span></div><div class="folder" id="folder96"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2000-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder97"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/3/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-3</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>3</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder98"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>The Commissioners may give a direction that, in such description of circumstances as may be specified in the direction, a mixture is not produced in contravention of paragraph 1 above or (as the case may be) paragraph 2 above.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div><div class="folder" id="folder99"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/II/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/II</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1997-08-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-II</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Number></span><span>Part II</span><span class="html-tag"></Number></span></div><div class="line"><span class="html-tag"><Title></span><span>Heavy oil</span><span class="html-tag"></Title></span></div><div class="folder" id="folder100"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/II/crossheading/mixing-partially-rebated-heavy-oil-with-unrebated-heavy-oil/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/II/crossheading/mixing-partially-rebated-heavy-oil-with-unrebated-heavy-oil</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-II-crossheading-mixing-partially-rebated-heavy-oil-with-unrebated-heavy-oil</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Mixing partially rebated heavy oil with unrebated heavy oil</span><span class="html-tag"></Title></span></div><div class="folder" id="folder101"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/4/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1997-08-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-4</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>4</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder102"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder103"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/4/a/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/4/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-4-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder104"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder105"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>gas oil in respect of which a rebate has been allowed under section 11(1)(b) </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5305</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251551</span>"</span>></span><span>or (ba)</span><span class="html-tag"></Addition></span></div><span> of this Act; and</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder106"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/4/b/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/4/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-4-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder107"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>heavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div><div class="folder" id="folder108"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/II/crossheading/mixing-fully-rebated-heavy-oil-with-unrebated-heavy-oil/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/II/crossheading/mixing-fully-rebated-heavy-oil-with-unrebated-heavy-oil</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-II-crossheading-mixing-fully-rebated-heavy-oil-with-unrebated-heavy-oil</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Mixing fully rebated heavy oil with unrebated heavy oil</span><span class="html-tag"></Title></span></div><div class="folder" id="folder109"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/5/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-5</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>5</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder110"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder111"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/5/a/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/5/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-5-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder112"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>heavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder113"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/5/b/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/5/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-5-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder114"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>heavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div><div class="folder" id="folder115"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/II/crossheading/mixing-fully-rebated-heavy-oil-with-partially-rebated-heavy-oil/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/II/crossheading/mixing-fully-rebated-heavy-oil-with-partially-rebated-heavy-oil</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-II-crossheading-mixing-fully-rebated-heavy-oil-with-partially-rebated-heavy-oil</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span>Mixing fully rebated heavy oil with partially rebated heavy oil</span><span class="html-tag"></Title></span></div><div class="folder" id="folder116"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/6/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1997-08-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-6</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>6</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder117"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder118"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/6/a/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/6/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-6-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder119"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>heavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder120"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/6/b/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/6/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-6-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder121"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder122"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>gas oil in respect of which a rebate has been allowed under section 11(1)(b) </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5361</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251561</span>"</span>></span><span>or (ba)</span><span class="html-tag"></Addition></span></div><span> of this Act.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div><div class="folder" id="folder123"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/II/crossheading/mixing-different-types-of-partially-rebated-gas-oil/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/II/crossheading/mixing-different-types-of-partially-rebated-gas-oil</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1997-08-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-II-crossheading-mixing-different-types-of-partially-rebated-gas-oil</span>"</span>></span></div><div class="opened"><div class="folder" id="folder124"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Title></span></div><div class="opened"><div class="folder" id="folder125"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5367</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c11251571</span>"</span>/></span></div><span> Mixing different types of partially rebated gas oil</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Title></span></div></div><div class="folder" id="folder126"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/6A/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/6A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1997-08-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-6A</span>"</span>></span></div><div class="opened"><div class="folder" id="folder127"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="folder" id="folder128"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5367</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c11251581</span>"</span>/></span></div><span>6A</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder129"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder130"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5367</span>"</span>></span><span>A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div><div class="folder" id="folder131"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/6A/a/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/6A/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-6A-a</span>"</span>></span></div><div class="opened"><div class="folder" id="folder132"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5367</span>"</span>></span><span>a</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder133"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder134"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5367</span>"</span>></span><span>ultra low sulphur diesel in respect of which a rebate has been allowed under section 11(1)(ba) of this Act; and</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder135"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/6A/b/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/6A/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-6A-b</span>"</span>></span></div><div class="opened"><div class="folder" id="folder136"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5367</span>"</span>></span><span>b</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder137"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder138"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5367</span>"</span>></span><span>gas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act.</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div><div class="folder" id="folder139"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/II/crossheading/complex-mixtures-of-heavy-oils/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/II/crossheading/complex-mixtures-of-heavy-oils</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-II-crossheading-complex-mixtures-of-heavy-oils</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Complex mixtures of heavy oils</span><span class="html-tag"></Title></span></div><div class="folder" id="folder140"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/7/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1997-08-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-7</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>7</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder141"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder142"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>A mixture of heavy oils is produced in contravention of this paragraph </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5403</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251591</span>"</span>></span><span>if the production of a mixture of two of the components of that mixture is a contravention of any of paragraphs 4 to 6A above.</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div><div class="folder" id="folder143"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/IIA/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/IIA</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-IIA</span>"</span>></span></div><div class="opened"><div class="folder" id="folder144"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Number></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5408</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251601</span>"</span>></span><span>Part IIA</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Number></span></div></div><div class="folder" id="folder145"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Title></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5408</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251601</span>"</span>></span><span> Unrebated heavy oil</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Title></span></div></div><div class="folder" id="folder146"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/7A/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/7A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-7A</span>"</span>></span></div><div class="opened"><div class="folder" id="folder147"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="folder" id="folder148"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5408</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251601</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c11251611</span>"</span>/></span></div><span>7A</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder149"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder150"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5408</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251601</span>"</span>></span><span>A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div><div class="folder" id="folder151"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/7A/a/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/7A/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-7A-a</span>"</span>></span></div><div class="opened"><div class="folder" id="folder152"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5408</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251601</span>"</span>></span><span>a</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder153"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder154"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5408</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251601</span>"</span>></span><span>ultra low sulphur diesel in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle; and</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder155"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/7A/b/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/7A/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-7A-b</span>"</span>></span></div><div class="opened"><div class="folder" id="folder156"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5408</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251601</span>"</span>></span><span>b</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder157"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder158"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5408</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251601</span>"</span>></span><span>heavy oil of any other description in respect of which, on its delivery for home use, such a declaration was made.</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div><div class="folder" id="folder159"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/4/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2002-07-24</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-4</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder160"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P></span></div><div class="opened"><div class="folder" id="folder161"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="folder" id="folder162"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><SmallCaps></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>Part 2B</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></SmallCaps></span></div></div><span> </span><div class="folder" id="folder163"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><SmallCaps></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>Biodiesel</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></SmallCaps></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P></span></div></div><div class="folder" id="folder164"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2002-07-24</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Match</span>="<span class="html-attribute-value">false</span>"</span>></span></div><div class="opened"><div class="folder" id="folder165"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Title></span></div><div class="opened"><div class="folder" id="folder166"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Emphasis></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>Mixing biodiesel with rebated heavy oil</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Emphasis></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Title></span></div></div><div class="folder" id="folder167"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/7B/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/7B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-7B</span>"</span>></span></div><div class="opened"><div class="folder" id="folder168"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber<span class="html-attribute"> <span class="html-attribute-name">PuncAfter</span>="<span class="html-attribute-value"></span>"</span>></span></div><div class="opened"><div class="folder" id="folder169"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c11251631</span>"</span>/></span></div><span>7B</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder170"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder171"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/7B/1/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/7B/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-7B-1</span>"</span>></span></div><div class="opened"><div class="folder" id="folder172"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>1</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder173"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder174"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>A mixture is produced in contravention of this paragraph if it is produced by mixing—</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div><div class="folder" id="folder175"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/7B/1/a/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/7B/1/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-7B-1-a</span>"</span>></span></div><div class="opened"><div class="folder" id="folder176"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>a</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder177"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder178"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>biodiesel or a substance containing biodiesel, and</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder179"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/7B/1/b/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/7B/1/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-7B-1-b</span>"</span>></span></div><div class="opened"><div class="folder" id="folder180"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>b</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder181"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder182"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>rebated heavy oil.</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder183"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/7B/2/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/7B/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-7B-2</span>"</span>></span></div><div class="opened"><div class="folder" id="folder184"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>2</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder185"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder186"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>In sub-paragraph (1)(b) above “</span><span class="html-tag"></Addition></span></div><div class="folder" id="folder187"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Term<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">term-rebated-heavy-oil</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>rebated heavy oil</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Term></span></div></div><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p5436</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251621</span>"</span>></span><span>” means heavy oil in respect of which a rebate has been allowed under section 11 of this Act.</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div><div class="folder" id="folder188"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/III/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/III</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-III</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Number></span><span>Part III</span><span class="html-tag"></Number></span></div><div class="folder" id="folder189"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Title></span></div><div class="opened"><span> Rates of duty, </span><div class="line"><span class="html-tag"><Abbreviation<span class="html-attribute"> <span class="html-attribute-name">Expansion</span>="<span class="html-attribute-value">et cetera</span>"</span><span class="html-attribute"> <span class="html-attribute-name">xml:lang</span>="<span class="html-attribute-value">la</span>"</span>></span><span>etc.</span><span class="html-tag"></Abbreviation></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Title></span></div></div><div class="folder" id="folder190"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/III/crossheading/rate-for-mixtures-of-light-oil/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/III/crossheading/rate-for-mixtures-of-light-oil</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-III-crossheading-rate-for-mixtures-of-light-oil</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Rate for mixtures of light oil</span><span class="html-tag"></Title></span></div><div class="folder" id="folder191"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2000-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1997-08-15</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder192"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/8/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-8</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>8</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder193"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder194"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/8/1/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/8/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-8-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder195"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Subject to paragraph 10 below, duty under section 20AAA(1) of this Act shall be charged at the following rates.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder196"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/8/2/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/8/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-8-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder197"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate for light oil in force at the time that the mixture is produced.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder198"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/8/3/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/8/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-8-3</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>3</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder199"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>In the case of a mixture produced in contravention of paragraph 2 above, the rate is the rate produced by deducting from the rate for light oil in force at the time the mixture is produced the rate of rebate which at that time is in force under section 13A(1A)(a) of this Act.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder200"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/8/4/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/8/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-8-4</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>4</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder201"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder202"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>In this paragraph “</span><div class="line"><span class="html-tag"><Term<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">term-the-rate-for-light-oil</span>"</span>></span><span>the rate for light oil</span><span class="html-tag"></Term></span></div><span>” means the rate given in the case of light oil by </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p32390</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251641</span>"</span>></span><span>section 6(1A)</span><span class="html-tag"></Addition></span></div><span> of this Act.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div><div class="folder" id="folder203"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/III/crossheading/rate-for-mixtures-of-heavy-oil/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/III/crossheading/rate-for-mixtures-of-heavy-oil</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-III-crossheading-rate-for-mixtures-of-heavy-oil</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Rate for mixtures of heavy oil</span><span class="html-tag"></Title></span></div><div class="folder" id="folder204"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2002-07-24</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1998-03-17</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder205"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/9/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-9</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>9</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder206"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder207"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/9/1/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/9/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-9-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder208"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Subject to paragraph 10 below, duty charged under subsection (2) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is supplied as mentioned in that subsection.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder209"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/9/1A/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/9/1A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-9-1A</span>"</span>></span></div><div class="opened"><div class="folder" id="folder210"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p32523</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251741</span>"</span>></span><span>1A</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder211"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder212"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p32523</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251741</span>"</span>></span><span>Subject to paragraph 10 below, duty charged under subsection (2A) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is produced.</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder213"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/9/2/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/9/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-9-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder214"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder215"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>In this paragraph “</span><div class="line"><span class="html-tag"><Term<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">term-the-rate-for-heavy-oil</span>"</span>></span><span>the rate for heavy oil</span><span class="html-tag"></Term></span></div><span>” means the rate given </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p32540</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251751</span>"</span>></span><span>by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel</span><span class="html-tag"></Addition></span></div><span>.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div><div class="folder" id="folder216"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/III/crossheading/credit-for-duty-paid-on-ingredients-of-mixture/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/III/crossheading/credit-for-duty-paid-on-ingredients-of-mixture</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-III-crossheading-credit-for-duty-paid-on-ingredients-of-mixture</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Credit for duty paid on ingredients of mixture</span><span class="html-tag"></Title></span></div><div class="folder" id="folder217"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2000-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder218"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/10/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/10</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-10</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>10</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder219"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Where duty is charged under section 20AAA of this Act in respect of any mixture, the amount of duty produced by applying paragraph 8 or 9 above shall be reduced by the amount of any duty under section 6 of this Act which the Commissioners are satisfied has been paid in respect of any ingredient of the mixture.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div><div class="folder" id="folder220"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/part/III/crossheading/interpretation/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/III/crossheading/interpretation</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-07-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1996-11-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-part-III-crossheading-interpretation</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Interpretation</span><span class="html-tag"></Title></span></div><div class="folder" id="folder221"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2000-10-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1997-08-15</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder222"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1979/5/schedule/2A/paragraph/11/1998-03-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/11</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-2A-paragraph-11</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>11</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder223"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>In this Schedule—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder224"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><BlockText></span></div><div class="opened"><div class="folder" id="folder225"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder226"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p32658</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251891</span>"</span>></span><span> “</span><span class="html-tag"></Addition></span></div><div class="folder" id="folder227"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Term<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">term-fuel-oil</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p32658</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251891</span>"</span>></span><span>fuel oil</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Term></span></div></div><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p32658</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c11251891</span>"</span>></span><span>” has the same meaning</span><span class="html-tag"></Addition></span></div><span> as in section 11 of this Act;</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div><div class="folder" id="folder228"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder229"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>“</span><div class="line"><span class="html-tag"><Term<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">term-leaded-petrol</span>"</span>></span><span>leaded petrol</span><span class="html-tag"></Term></span></div><span>” and “</span><div class="line"><span class="html-tag"><Term<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">term-unleaded-petrol</span>"</span>></span><span>unleaded petrol</span><span class="html-tag"></Term></span></div><span>” shall be construed in accordance with section 13A of this Act.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></BlockText></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ScheduleBody></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Schedule></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Schedules></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Primary></span></div></div><div class="folder" id="folder230"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentaries></span></div><div class="opened"><div class="folder" id="folder231"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251491</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder232"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder233"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01108</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-paragraph-2A</span>"</span>></span><span>Sch. 2A para. 2A</span><span class="html-tag"></CitationSubRef></span></div><span> and cross-heading inserted (1.10.2000) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2000/17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01109</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2000</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">17</span>"</span>></span><span>2000 c. 17</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01110</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2000/17/section/5/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01109</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-5-6</span>"</span>></span><span>ss. 5(6)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01111</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2000/17/section/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01109</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-6</span>"</span>></span><span>6</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01112</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/1/paragraph/3/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01109</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-3-1</span>"</span>></span><span>Sch. 1 para. 3(1)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2000/2674</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01113</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2000</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2674</span>"</span>></span><span>S.I. 2000/2674</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01114</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2000/2674/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01113</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder234"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251551</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder235"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder236"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01127</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/4/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-paragraph-4-a</span>"</span>></span><span>Sch. 2A para. 4(a)</span><span class="html-tag"></CitationSubRef></span></div><span> inserted (15.8.1997) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01128</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span>></span><span>1997 c. 16</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01129</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01128</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-7-9-a</span>"</span>></span><span>s. 7(9)(a)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01130</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1960</span>"</span>></span><span>S.I. 1997/1960</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01131</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01130</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder237"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251561</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder238"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder239"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01132</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/6/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-paragraph-6-b</span>"</span>></span><span>Sch. 2A para. 6(b)</span><span class="html-tag"></CitationSubRef></span></div><span> inserted (15.8.1997) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01133</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span>></span><span>1997 c. 16</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01134</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01133</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-7-9-b</span>"</span>></span><span>s. 7(9)(b)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01135</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1960</span>"</span>></span><span>S.I. 1997/1960</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01136</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01135</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder240"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251581</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder241"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder242"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01137</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/6A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-paragraph-6A</span>"</span>></span><span>Sch. 2A para. 6A</span><span class="html-tag"></CitationSubRef></span></div><span> inserted (15.8.1997) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01138</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span>></span><span>1997 c. 16</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01139</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01138</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-7-9-c</span>"</span>></span><span>s. 7(9)(c)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01140</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1960</span>"</span>></span><span>S.I. 1997/1960</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01141</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01140</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder243"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251571</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder244"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder245"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01142</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/6A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-paragraph-6A</span>"</span>></span><span>Sch. 2A para. 6A</span><span class="html-tag"></CitationSubRef></span></div><span> inserted (15.8.1997) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01143</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span>></span><span>1997 c. 16</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01144</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01143</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-7-9-c</span>"</span>></span><span>s. 7(9)(c)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01145</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1960</span>"</span>></span><span>S.I. 1997/1960</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01146</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01145</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder246"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251591</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder247"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder248"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01147</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-paragraph-7</span>"</span>></span><span>Sch. 2A para. 7</span><span class="html-tag"></CitationSubRef></span></div><span> substituted (15.8.1997) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01148</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span>></span><span>1997 c. 16</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01149</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/d</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01148</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-7-9-d</span>"</span>></span><span>s. 7(9)(d)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01150</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1960</span>"</span>></span><span>S.I. 1997/1960</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01151</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01150</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder249"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251611</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder250"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder251"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01152</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/II</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-part-II</span>"</span>></span><span>Sch. 2A Pt. II</span><span class="html-tag"></CitationSubRef></span></div><span>A para. 7A inserted (</span><div class="line"><span class="html-tag"><Emphasis></span><span>retrospectove</span><span class="html-tag"></Emphasis></span></div><span> to 6pm on 17.3.1998) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1998/36</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01153</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1998</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">36</span>"</span>></span><span>1998 c. 36</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01154</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1998/36/section/9/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01153</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-9-4</span>"</span>></span><span>s. 9(4)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder252"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251601</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder253"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder254"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01155</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/II</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-part-II</span>"</span>></span><span>Sch. 2A Pt. II</span><span class="html-tag"></CitationSubRef></span></div><span>A para. 7A inserted (</span><div class="line"><span class="html-tag"><Emphasis></span><span>retrospective</span><span class="html-tag"></Emphasis></span></div><span> to 6pm on 17.3.1998) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1998/36</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01156</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1998</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">36</span>"</span>></span><span>1998 c. 36</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01157</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1998/36/section/9/4/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01156</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-9-4-6</span>"</span>></span><span>s. 9(4)(6)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder255"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251631</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder256"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder257"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01158</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/part/2B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-part-2B</span>"</span>></span><span>Sch. 2A Part 2B</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01159</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/paragraph/7B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">paragraph-7B</span>"</span>></span><span>para. 7B</span><span class="html-tag"></CitationSubRef></span></div><span> inserted (24.7.2002 with application as mentioned in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01160</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01161</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-5-8-b</span>"</span>></span><span>s. 5(8)(b)</span><span class="html-tag"></CitationSubRef></span></div><span> of the amending Act) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01161</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2002</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">23</span>"</span>></span><span>2002 c. 23</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01162</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/section/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01161</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-5</span>"</span>></span><span>s. 5</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01163</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/5/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01161</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2-paragraph-5-3</span>"</span>></span><span>Sch. 2 para. 5(3)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder258"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251621</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder259"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder260"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01164</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A</span>"</span>></span><span>Sch. 2A</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01165</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/part/2B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">part-2B</span>"</span>></span><span>Part 2B</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01166</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/paragraph/7B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">paragraph-7B</span>"</span>></span><span>para. 7B</span><span class="html-tag"></CitationSubRef></span></div><span> inserted (24.7.2002 with application as mentioned in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01167</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01168</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-5-8-b</span>"</span>></span><span>s. 5(8)(b)</span><span class="html-tag"></CitationSubRef></span></div><span> of the amending Act) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01168</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2002</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">23</span>"</span>></span><span>2002 c. 23</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01169</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/section/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01168</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-5</span>"</span>></span><span>s. 5</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01170</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/5/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01168</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2-paragraph-5-3</span>"</span>></span><span>Sch. 2 para. 5(3)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder261"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251501</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder262"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder263"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04126</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/2A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-paragraph-2A</span>"</span>></span><span>Sch. 2A para. 2A</span><span class="html-tag"></CitationSubRef></span></div><span> inserted (1.10.2000) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2000/17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04127</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2000</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">17</span>"</span>></span><span>2000 c. 17</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04128</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2000/17/section/5/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04127</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-5-6</span>"</span>></span><span>ss. 5(6)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04129</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2000/17/section/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04127</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-6</span>"</span>></span><span>6</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04130</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/1/paragraph/3/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04127</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-3-1</span>"</span>></span><span>Sch. 1 para. 3(1)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2000/2674</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04131</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2000</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2674</span>"</span>></span><span>S.I. 2000/2674</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04132</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2000/2674/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04131</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder264"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251641</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder265"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder266"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04133</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/8/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-paragraph-8-4</span>"</span>></span><span>Sch. 2A para. 8(4)</span><span class="html-tag"></CitationSubRef></span></div><span> substituted (15.8.1997) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04134</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span>></span><span>1997 c. 16</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04135</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/e</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04134</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-7-9-e</span>"</span>></span><span>s. 7(9)(e)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04136</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1960</span>"</span>></span><span>S.I. 1997/1960</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04137</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04136</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder267"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251741</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder268"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder269"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04167</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/9/1A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-paragraph-9-1A</span>"</span>></span><span>Sch. 2A para. 9(1A)</span><span class="html-tag"></CitationSubRef></span></div><span> inserted (</span><div class="line"><span class="html-tag"><Emphasis></span><span>retrospective</span><span class="html-tag"></Emphasis></span></div><span> to 6pm on 17.3.1998) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1998/36</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04168</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1998</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">36</span>"</span>></span><span>1998 c. 36</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04169</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1998/36/section/9/5/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04168</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-9-5-6</span>"</span>></span><span>s. 9(5)(6)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder270"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251751</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder271"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder272"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04170</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/9/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-paragraph-9-2</span>"</span>></span><span>Sch. 2A para. 9(2)</span><span class="html-tag"></CitationSubRef></span></div><span> substituted (15.8.1997) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04171</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span>></span><span>1997 c. 16</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04172</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/f</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04171</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-7-9-f</span>"</span>></span><span>s. 7(9)(f)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04173</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1960</span>"</span>></span><span>S.I. 1997/1960</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04174</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04173</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder273"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251891</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder274"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder275"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04213</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A/paragraph/11</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A-paragraph-11</span>"</span>></span><span>Sch. 2A para. 11</span><span class="html-tag"></CitationSubRef></span></div><span> substituted (15.8.1997) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04214</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span>></span><span>1997 c. 16</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04215</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/16/section/7/9/g</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04214</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-7-9-g</span>"</span>></span><span>s. 7(9)(g)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04216</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1960</span>"</span>></span><span>S.I. 1997/1960</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04217</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/1960/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04216</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder276"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c11251391</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder277"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder278"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04236</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/5/schedule/2A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-2A</span>"</span>></span><span>Sch. 2A</span><span class="html-tag"></CitationSubRef></span></div><span> inserted (15.11.1996) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04237</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1996</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">8</span>"</span>></span><span>1996 c. 8</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04238</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/8/section/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04237</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-6</span>"</span>></span><span>s. 6</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04239</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04237</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1</span>"</span>></span><span>Sch. 1</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1996/2751</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04240</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1996</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2751</span>"</span>></span><span>S.I. 1996/2751</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c04241</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1996/2751/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c04240</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentaries></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Legislation></span></div></div></div></body></html>