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Hydrocarbon Oil Duties Act 1979

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Changes over time for: Section 14E

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Version Superseded: 31/12/2020

Status:

Point in time view as at 17/07/2012. This version of this provision has been superseded. Help about Status

Changes to legislation:

Hydrocarbon Oil Duties Act 1979, Section 14E is up to date with all changes known to be in force on or before 13 December 2024. 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

[F114ERebated heavy oil and bioblend: private pleasure craftU.K.

(1)This section applies in respect of rebated heavy oil or bioblend.

(2)The heavy oil or bioblend must not be used as fuel for propelling private pleasure craft.

(3)If, on the supply by a person (“the supplier”) of a quantity of the heavy oil or bioblend to another person, the other person makes a relevant declaration to the supplier—

(a)subsection (2) does not apply in relation to that heavy oil or bioblend, and

(b)the supplier must pay, in accordance with regulations, the amount specified in subsection (4) to the Commissioners.

(4)The amount is—

where—

Q is the quantity (in litres) of the heavy oil or bioblend, and

R is the rate of the relevant rebate at the time of supply.

(5)The “relevant rebate” is—

(a)in the case of heavy oil upon which rebate was allowed under section 13ZA or 13AA(1), the rebate under that provision,

(b)in the case of heavy oil to which paragraph (a) does not apply, the rebate under section 11 for that kind of heavy oil, and

(c)in the case of bioblend, the rebate under section 11(1)(b).

(6)The amount referred to in subsection (3)(b) is to be treated, for the purposes of section 12 of the Finance Act 1994 (assessments to excise duty), as an amount of excise duty.

(7)Regulations may provide, in cases where heavy oil or bioblend to which subsection (2) applies and other heavy oil or bioblend is taken into a craft as fuel, for the order in which the different substances are to be treated (for the purposes of this section and section 14F) as used.

[F2(7A)A relevant declaration must include an acknowledgement that nothing in this section or done under it (including the making of the declaration) affects any restriction or prohibition under the law of a member State other than the United Kingdom on the use of the heavy oil or bioblend as fuel for propelling craft outside United Kingdom waters (as defined in section 1(1) of the Management Act).]

(8)In this section—

  • private pleasure craft” has the same meaning as in Article 14(1)(c) of Council Directive 2003/96/EC (taxation of energy products etc),

  • regulations” means regulations under section 24(1) made for the purposes of this section, and

  • relevant declaration”, in relation to a quantity of heavy oil or bioblend, means a declaration, made in the way and form specified by or under regulations, that the heavy oil or bioblend is to be used as fuel for propelling private pleasure craft.]

Textual Amendments

F1Ss. 14E, 14F inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 15, 21

F2S. 14E(7A) inserted (with effect in accordance with s. 189(2) of the amending Act) by Finance Act 2012 (c. 14), s. 189(1)

Modifications etc. (not altering text)

C1S. 14E(2) excluded (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 21, 23

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