Hydrocarbon Oil Duties Act 1979

Part III U.K. Rates of duty, etc.

Rate for mixtures of light oil U.K.

8 (1) Subject to paragraph 10 below, duty under section 20AAA(1) of this Act shall be charged at the following rates.

[F1 (2) In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate in force under section 6(1A)(b) at the time the mixture is produced.]

[F2 (3) In the case of a mixture produced in contravention of paragraph 2 above, the rate is the rate produced by deducting from the rate referred to in sub-paragraph (2) the rate of rebate which at that time is in force under section 13A(1A)(a) of this Act.]

[F3 (3A) In the case of a mixture produced in contravention of paragraph 2A above, the rate is—

(a) in the case of a mixture that is higher octane unleaded petrol, the rate produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A(1A)(a);

(b) in the case of a mixture that is neither higher octane unleaded petrol nor ultra low sulphur petrol, the rate produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A(1A)(b).]

F4 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 2A para. 8(2) substituted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 1(2); S.I. 2000/2674, art. 2

F2 Sch. 2A para. 8(3) substituted (1.10.2000) by 2000 c. 17. ss. 5(6), 6, Sch. 1 para. 2(2); S.I. 2000/2674, art. 2

F3 Sch. 2A para. 8(3A) inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(3); S.I. 2000/2674, art. 2

F4 Sch. 2A para. 8(4) repealed (1.10.2000) by 2000 c. 17, s. 156, Sch. 40 Pt. I(1) Note 1; S.I. 2000/2674, art. 2

Rate for mixtures of heavy oil U.K.

9 (1) 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.

[F5 (1A) 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.]

(2) In this paragraph “the rate for heavy oil” means the rate given [F6 by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel].

Textual Amendments

F5 Sch. 2A para. 9(1A) inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(5)(6)

F6 Words in Sch. 2A para. 9(2) substituted (15.8.1997) by 1997 c. 16, s. 7(9)(f); S.I. 1997/1960, art. 2

Credit for duty paid on ingredients of mixture U.K.

10 [F7 (1)] [F8 Subject to sub-paragraph (2),]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.

[F9 (2) Sub-paragraph (1) does not apply in the case of any such mixture as is mentioned in paragraph 8(3A)(b) as regards the duty paid in respect of any ingredient in the mixture that is subject to a higher effective rate of duty than the resulting mixture.]

Textual Amendments

F7 Sch. 2A para. 10(1) renumbered (1.10.2000) for Sch. 2A para. 10 by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(4); S.I. 2000/2674, art. 2

F8 Words in Sch. 2A para. 10(1) inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(4); S.I. 2000/2674, art. 2

F9 Sch. 2A para. 10(2) inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(4); S.I. 2000/2674, art. 2

Interpretation U.K.

11 (1) In this Schedule—

• [F10 “fuel oil” has the same meaning] as in section 11 of this Act;

  F11 . . .

[F12 (2) References in this Schedule to the effective rate of duty, in relation to petrol of any description, are to the rate of duty in force reduced by any applicable rebate.]

Textual Amendments

F10 Words in Sch. 2A para. 11 substituted (15.8.1997) by 1997 c. 16, s. 7(9)(g); S.I. 1997/1960, art. 2

F11 Sch. 2A para. 11(1): definitions of

“leaded”

and

“unleaded”

petrol repealed (1.10.2000) by 2000 c. 17, s. 156, Sch. 40 Pt. I(1) Note 1; S.I. 2000/2674, art. 2

F12 Sch. 2A para. 11(2) inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 4; S.I. 2000/2674, art. 2