[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—
[(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.
[ Converting unleaded petrol into higher octane unleaded petrol]U.K.
[2(1)A mixture which is higher octane unleaded petrol is produced in contravention of this paragraph if it is produced by adding an octane enhancer to—
(a)unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a),
(b)unleaded petrol in respect of which a rebate has been allowed under section 13A(1A)(b), or
(c)a mixture of petrol within paragraph (a) or (b),
or by mixing higher octane unleaded petrol with any such petrol as is mentioned in paragraph (a), (b) or (c).
(2)This paragraph is subject to any direction given under paragraph 3.]
[Mixing different kinds of unleaded petrol]U.K.
2A(1)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—
(a)petrol on which duty has been paid at the rate specified in section 6(1A)(a),
(b)petrol in respect of which a rebate has been allowed under section 13A(1A)(b),
(c)petrol in respect of which a rebate has been allowed under section 13A(1A)(a),
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.
(2)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.
(3)This paragraph is subject to any direction given under paragraph 3.
Power to create exceptionsU.K.
3The 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, 2 or 2A above].