http://www.legislation.gov.uk/ukpga/1979/5/section/13ADHydrocarbon 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 Database2024-06-05Expert Participation2024-02-22 Rebate of duty<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">Penalties for contravention of section 13AC</Addition>13AD1This section applies if a person—auses a quantity of kerosene in contravention of section 13AC(2), orbfails to comply with section 13AC(3)(b).2The Commissioners may assess the amount specified in section 13AC(4) as being excise duty due from the person, and may notify the person or the person's representative accordingly.3The use or failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).4For the purposes of that section, if this section applies by virtue of subsection (1)(b)—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cthe failure also attracts daily penalties.5If this section applies by virtue of subsection (1)(a), for the purpose of subsection (2) the reference in section 13AC(4) to the time of the declaration is to be read as the time of use.Ss. 13AC, 13AD inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 11, 21S. 13AD(4)(a) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(i); S.I. 2009/511, art. 2 (with art. 4)S. 13AD(4)(b) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(i); S.I. 2009/511, art. 2 (with art. 4)
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<Title> Rebate of duty</Title>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AD/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AD/2" id="section-13AD-2">
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<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">The Commissioners may assess the amount specified in section 13AC(4) as being excise duty due from the person, and may notify the person or the person's representative accordingly.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AD/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AD/3" id="section-13AD-3">
<Pnumber>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">The use or failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AD/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AD/4" id="section-13AD-4">
<Pnumber>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">For the purposes of that section, if this section applies by virtue of subsection (1)(b)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AD/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AD/4/a" id="section-13AD-4-a">
<Pnumber>
<CommentaryRef Ref="key-6e28e00b009fe7d8e36fe3bfb083a8fe"/>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AD/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AD/4/b" id="section-13AD-4-b">
<Pnumber>
<CommentaryRef Ref="key-c532ef6e5c50b57928d0873b1a30886b"/>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AD/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AD/4/c" id="section-13AD-4-c">
<Pnumber>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">the failure also attracts daily penalties.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/13AD/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AD/5" id="section-13AD-5">
<Pnumber>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e134ec12bf2c0b7a797163d67231d545-1516806953251" CommentaryRef="key-e134ec12bf2c0b7a797163d67231d545">If this section applies by virtue of subsection (1)(a), for the purpose of subsection (2) the reference in section 13AC(4) to the time of the declaration is to be read as the time of use.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-e134ec12bf2c0b7a797163d67231d545" Type="F">
<Para>
<Text>
Ss. 13AC, 13AD inserted (1.11.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cufgib382-00017" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cufgib382-00017" id="cufgib382-00018" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/11" SectionRef="schedule-6-paragraph-11" Operative="true">Sch. 6 paras. 11</CitationSubRef>
,
<CitationSubRef CitationRef="cufgib382-00017" id="cufgib382-00019" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/21" SectionRef="schedule-6-paragraph-21">21</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6e28e00b009fe7d8e36fe3bfb083a8fe" Type="F">
<Para>
<Text>
S. 13AD(4)(a) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c1uhfdwq3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="c1uhfdwq3-00005" id="c1uhfdwq3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/123/2" SectionRef="section-123-2">s. 123(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c1uhfdwq3-00005" id="c1uhfdwq3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/d/i" SectionRef="schedule-41-paragraph-25-d-i" Operative="true">Sch. 41 para. 25(d)(i)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/511" id="c1uhfdwq3-00008" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="511" Title="The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009">S.I. 2009/511</Citation>
,
<CitationSubRef CitationRef="c1uhfdwq3-00008" id="c1uhfdwq3-00009" URI="http://www.legislation.gov.uk/id/uksi/2009/511/article/2" SectionRef="article-2">art. 2</CitationSubRef>
(with
<CitationSubRef CitationRef="c1uhfdwq3-00008" id="c1uhfdwq3-00010" URI="http://www.legislation.gov.uk/id/uksi/2009/511/article/4" SectionRef="article-4">art. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-c532ef6e5c50b57928d0873b1a30886b" Type="F">
<Para>
<Text>
S. 13AD(4)(b) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c1uhfdwq3-00015" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef CitationRef="c1uhfdwq3-00015" id="c1uhfdwq3-00016" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/123/2" SectionRef="section-123-2">s. 123(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c1uhfdwq3-00015" id="c1uhfdwq3-00017" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/d/i" SectionRef="schedule-41-paragraph-25-d-i" Operative="true">Sch. 41 para. 25(d)(i)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/511" id="c1uhfdwq3-00018" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="511" Title="The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009">S.I. 2009/511</Citation>
,
<CitationSubRef CitationRef="c1uhfdwq3-00018" id="c1uhfdwq3-00019" URI="http://www.legislation.gov.uk/id/uksi/2009/511/article/2" SectionRef="article-2">art. 2</CitationSubRef>
(with
<CitationSubRef CitationRef="c1uhfdwq3-00018" id="c1uhfdwq3-00020" URI="http://www.legislation.gov.uk/id/uksi/2009/511/article/4" SectionRef="article-4">art. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>