Search Legislation

Hydrocarbon Oil Duties Act 1979

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Rate for mixtures of light oil

 Help about opening options

No versions valid at: 15/10/1993

Status:

Point in time view as at 15/10/1993. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

Changes to legislation:

Hydrocarbon Oil Duties Act 1979, Cross Heading: Rate for mixtures of light oil is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Valid from 15/11/1996

Rate for mixtures of light oilU.K.

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

(2)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.

(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 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.

(4)In this paragraph “the rate for light oil” means the rate given in the case of light oil by section 6(1) of this Act.

Back to top

Options/Help