20AA Power to allow reliefs.U.K.
(1)The Commissioners may make regulations allowing reliefs as regards—
(a)any duty of excise which has been charged in respect of hydrocarbon oil, . . ., or road fuel gas;
(b)any amount which has been paid to the Commissioners under section 12(2) above;
(c)any amount which would (apart from the regulations) be payable to the Commissioners under section 12(2) above.
(2)The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—
(a)provide for relief to take the form of a repayment or remission;
(b)provide for relief to be allowed in cases or classes of case set out in the regulations;
(c)provide for relief to be allowed to the extent set out in the regulations;
(d)provide for relief to be allowed subject to conditions imposed by the regulations;
(e)provide for relief to be allowed subject to such conditions as the Commissioners may impose on the person claiming relief;
(f)provide for the taking of samples of hydrocarbon oil in order to ascertain whether relief should be allowed or has been properly allowed;
(g)make provision as to administration (which may include provision requiring the making of applications for relief);
(h)make different provision in relation to different cases or classes of case;
(i)include such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient.
(3)The conditions which may be imposed as mentioned in subsection (2)(d) or (e) above may include conditions as to the physical security of premises, the provision (by bond or otherwise) of security for payment, or such other matters as the Commissioners think fit.
(4)Where a person contravenes or fails to comply with any regulation made under this section or any condition imposed by or under such a regulation—
[(a)his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and]
(b)any goods in respect of which the contravention or failure occurred shall be liable to forfeiture.
(5)A reference in this section to a duty of excise includes a reference to any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979.
(6)Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.