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SCHEDULES

[F1SCHEDULE 2AU.K. Mixing of rebated oil]

Textual Amendments

F1Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2

[Part IU.K. Light oil

Converting unleaded petrol into leaded petrol]U.K.

1(1)A mixture which is leaded petrol is produced in contravention of this paragraph if such a mixture is produced by—

[F2(aa)adding lead to unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a);]

(a)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;

(b)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

(c)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.

(2)In sub-paragraph (1) above the reference to adding lead to unleaded petrol includes a reference to adding leaded petrol to unleaded petrol.

(3)This paragraph is subject to any direction given under paragraph 3 below.