xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Rebate of dutyU.K.

[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—

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