http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2020-12-31Hydrocarbon 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 Participation2020-12-31 <Substitution ChangeId="key-18453ec2b5ca1f3bc299f9646407599a" CommentaryRef="key-18453ec2b5ca1f3bc299f9646407599a">Mixing</Substitution><Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">Power to allow reliefs.</Addition>20AA1The Commissioners may make regulations allowing reliefs as regards—aany duty of excise which has been charged in respect of hydrocarbon oil, ... , or road fuel gas;bany amount which has been paid to the Commissioners under section 12(2) , 13ZB(2) or 14C(3) above;cany amount which would (apart from the regulations) be payable to the Commissioners under section 12(2) , 13ZB(2) or 14C(3) above.2The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—aprovide for relief to take the form of a repayment or remission or an allowance to be set off against duty payable to the Commissioners by the person claiming relief;bprovide for relief to be allowed in cases or classes of case set out in the regulations;cprovide for relief to be allowed to the extent set out in the regulations;dprovide for relief to be allowed subject to conditions imposed by the regulations;eprovide for relief to be allowed subject to such conditions as the Commissioners may impose on the person claiming relief;fprovide for the taking of samples of hydrocarbon oil in order to ascertain whether relief should be allowed or has been properly allowed;gmake provision as to administration (which may include provision requiring the making of applications for relief);gaprovide for oil on which relief is allowed to be treated for the purposes of this Act as oil on which a rebate has been allowed;hmake different provision in relation to different cases or classes of case;iinclude such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient.3The 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.4Where a person contravenes or fails to comply with any regulation made under this section or any condition imposed by or under such a regulation—ahis contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); andbany goods in respect of which the contravention or failure occurred shall be liable to forfeiture.5A 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 1979.6Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.Words in s. 20AA(1)(a) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2Words in s. 20AA(2)(a) inserted (28.7.2000) by 2000 c. 17, s. 10(3)(a)S. 20AA(ga) inserted (28.7.2000) by 2000 c. 17, s. 10(3)(b)S. 20AA(4)(a) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 54 (with s. 19(3)); S.I. 1994/2679, art. 3S. 20AA(1)(a) modified (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 3(1)(c), (3)Words in s. 20AA(1) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 17, 26(b)S. 20AA inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 2(1)Words in s. 20AA(1) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 30, 37S. 20AA(1)(a) modified (temp. until 31/3/2012) (1.4.2010) by The Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010 (S.I. 2010/984), regs. 1(2), 3(1)S. 20AA(2)(f) modified (temp. until 31/3/2012) (1.4.2010) by The Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010 (S.I. 2010/984), regs. 1(2), 3(2)S. 20A cross-heading substituted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by Finance Act 2016 (c. 24), Sch. 17 paras. 6(1), 14S. 20AA(1)(a) modified by S.I. 2004/2065, reg. 3(2)(e)(4) (as inserted and amended (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(c)(f))
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<ukm:Alternative Date="2008-10-27" URI="http://www.legislation.gov.uk/ukpga/1979/5/pdfs/ukpga_19790005_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="170"/>
<ukm:BodyParagraphs Value="70"/>
<ukm:ScheduleParagraphs Value="100"/>
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<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/body/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/body" NumberOfProvisions="70" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/crossheading/mixing-adjustment-of-duty/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/crossheading/mixing-adjustment-of-duty" NumberOfProvisions="7" RestrictEndDate="2021-08-01" id="crossheading-mixing-adjustment-of-duty" RestrictStartDate="2020-12-01" RestrictExtent="E+W+S+N.I.">
<Title>
<Substitution ChangeId="key-18453ec2b5ca1f3bc299f9646407599a" CommentaryRef="key-18453ec2b5ca1f3bc299f9646407599a">Mixing</Substitution>
</Title>
<P1group RestrictEndDate="2021-08-01" RestrictStartDate="2010-04-01" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">Power to allow reliefs.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA" id="section-20AA">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">20AA</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/1/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/1" id="section-20AA-1" RestrictStartDate="2010-04-01">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">1</Addition>
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<P2para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">The Commissioners may make regulations allowing reliefs as regards—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/1/a/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/1/a" id="section-20AA-1-a" RestrictStartDate="2010-04-01">
<Pnumber>
<CommentaryRef Ref="key-13618f169853a8ec162c7131fa924255"/>
<CommentaryRef Ref="M_C_826bcb65-fc2f-45e4-d764-3c0411946f16"/>
<CommentaryRef Ref="key-d96a4bc2851078b46829404902fe11bf"/>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">any duty of excise which has been charged in respect of hydrocarbon oil, </Addition>
<CommentaryRef Ref="c11247921"/>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">... , or road fuel gas;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/1/b/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/1/b" id="section-20AA-1-b">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">any amount which has been paid to the Commissioners under section 12(2) </Addition>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">
<Addition ChangeId="key-c1c49205ca5119168a9e72d823db7e75-1516810470545" CommentaryRef="key-c1c49205ca5119168a9e72d823db7e75">, 13ZB(2)</Addition>
</Addition>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">
<Addition ChangeId="key-8261af4220b89c35c1c86ea35f7999aa-1516378824201" CommentaryRef="key-8261af4220b89c35c1c86ea35f7999aa">or 14C(3)</Addition>
</Addition>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1"> above;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/1/c/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/1/c" id="section-20AA-1-c">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">any amount which would (apart from the regulations) be payable to the Commissioners under section 12(2) </Addition>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">
<Addition ChangeId="key-c1c49205ca5119168a9e72d823db7e75-1516810492423" CommentaryRef="key-c1c49205ca5119168a9e72d823db7e75">, 13ZB(2)</Addition>
</Addition>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">
<Addition ChangeId="key-8261af4220b89c35c1c86ea35f7999aa-1516378842531" CommentaryRef="key-8261af4220b89c35c1c86ea35f7999aa">or 14C(3)</Addition>
</Addition>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1"> above.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2" id="section-20AA-2" RestrictStartDate="2010-04-01">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/a/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/a" id="section-20AA-2-a">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">provide for relief to take the form of a repayment or remission </Addition>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">
<Addition ChangeId="d29p3009" CommentaryRef="c11247931">or an allowance to be set off against duty payable to the Commissioners by the person claiming relief</Addition>
</Addition>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/b/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/b" id="section-20AA-2-b">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">provide for relief to be allowed in cases or classes of case set out in the regulations;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/c/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/c" id="section-20AA-2-c">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">provide for relief to be allowed to the extent set out in the regulations;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/d/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/d" id="section-20AA-2-d">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">provide for relief to be allowed subject to conditions imposed by the regulations;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/e/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/e" id="section-20AA-2-e">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">provide for relief to be allowed subject to such conditions as the Commissioners may impose on the person claiming relief;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/f/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/f" id="section-20AA-2-f" RestrictStartDate="2010-04-01">
<Pnumber>
<CommentaryRef Ref="key-5b1435385acd7751b219644d65529720"/>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">f</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">provide for the taking of samples of hydrocarbon oil in order to ascertain whether relief should be allowed or has been properly allowed;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/g/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/g" id="section-20AA-2-g">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">g</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">make provision as to administration (which may include provision requiring the making of applications for relief);</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/ga/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/ga" id="section-20AA-2-ga">
<Pnumber>
<CommentaryRef Ref="c11247941"/>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">
<Addition ChangeId="d29p3049">ga</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">
<Addition ChangeId="d29p3049">provide for oil on which relief is allowed to be treated for the purposes of this Act as oil on which a rebate has been allowed;</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/h/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/h" id="section-20AA-2-h">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">h</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">make different provision in relation to different cases or classes of case;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/2/i/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/2/i" id="section-20AA-2-i">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">i</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">include such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/3/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/3" id="section-20AA-3">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/4/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/4" id="section-20AA-4">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/4/a/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/4/a" id="section-20AA-4-a">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">
<Addition ChangeId="d29p3083" CommentaryRef="c11247951">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">
<Addition ChangeId="d29p3083" CommentaryRef="c11247951">his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/4/b/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/4/b" id="section-20AA-4-b">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">any goods in respect of which the contravention or failure occurred shall be liable to forfeiture.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/5/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/5" id="section-20AA-5">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/5/section/20AA/6/2020-12-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/6" id="section-20AA-6">
<Pnumber>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="M_F_1e25e0db-58f2-4487-d11d-bd0cab872968-1516382111043" CommentaryRef="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1">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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="c11247921" Type="F">
<Para>
<Text>
Words in s. 20AA(1)(a) repealed (1.12.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00745" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00746" CitationRef="c00745" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/11/5" SectionRef="section-11-5">ss. 11(5)</CitationSubRef>
,
<CitationSubRef id="c00747" CitationRef="c00745" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef id="c00748" CitationRef="c00745" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt. I</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2715" id="c00749" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2715">S.I. 1995/2715</Citation>
,
<CitationSubRef id="c00750" CitationRef="c00749" URI="http://www.legislation.gov.uk/id/uksi/1995/2715/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247931" Type="F">
<Para>
<Text>
Words in s. 20AA(2)(a) inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00752" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00753" CitationRef="c00752" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/3/a" Operative="true" SectionRef="section-10-3-a">s. 10(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247941" Type="F">
<Para>
<Text>
S. 20AA(ga) inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00755" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00756" CitationRef="c00755" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/10/3/b" Operative="true" SectionRef="section-10-3-b">s. 10(3)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11247951" Type="F">
<Para>
<Text>
S. 20AA(4)(a) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00758" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00759" CitationRef="c00758" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00760" CitationRef="c00758" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/III/paragraph/54" Operative="true" SectionRef="schedule-4-part-III-paragraph-54">Sch. 4 Pt. III para. 54</CitationSubRef>
(with
<CitationSubRef id="c00761" CitationRef="c00758" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00762" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00763" CitationRef="c00762" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-13618f169853a8ec162c7131fa924255" Type="C">
<Para>
<Text>
S. 20AA(1)(a) modified (1.9.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="cq28i6wi2-00267" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065" Title="The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004">The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065)</Citation>
,
<CitationSubRef id="cq28i6wi2-00268" CitationRef="cq28i6wi2-00267" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cq28i6wi2-00269" CitationRef="cq28i6wi2-00267" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/1/c" SectionRef="regulation-3-1-c" Operative="true">3(1)(c)</CitationSubRef>
,
<CitationSubRef id="cq28i6wi2-00270" CitationRef="cq28i6wi2-00267" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/3" SectionRef="regulation-3-3">(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8261af4220b89c35c1c86ea35f7999aa" Type="F">
<Para>
<Text>
Words in s. 20AA(1) inserted (retrospective to 1.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cu8du6xb2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cu8du6xb2-00008" CitationRef="cu8du6xb2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/17" SectionRef="schedule-5-paragraph-17" Operative="true">Sch. 5 paras. 17</CitationSubRef>
,
<CitationSubRef id="cu8du6xb2-00009" CitationRef="cu8du6xb2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/26/b" SectionRef="schedule-5-paragraph-26-b">26(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_F_9ff44682-1ab6-451e-a6b6-7dd84be760b1" Type="F">
<Para>
<Text>
S. 20AA inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="d12e4" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
,
<CitationSubRef id="cc00073" CitationRef="d12e4" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/2/1" Operative="true" SectionRef="section-2-1">s. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c1c49205ca5119168a9e72d823db7e75" Type="F">
<Para>
<Text>
Words in s. 20AA(1) inserted (1.11.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cufituf42-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cufituf42-00008" CitationRef="cufituf42-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/30" SectionRef="schedule-6-paragraph-30" Operative="true">Sch. 6 paras. 30</CitationSubRef>
,
<CitationSubRef id="cufituf42-00009" CitationRef="cufituf42-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/37" SectionRef="schedule-6-paragraph-37">37</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d96a4bc2851078b46829404902fe11bf" Type="C">
<Para>
<Text>
S. 20AA(1)(a) modified (temp. until 31/3/2012) (1.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/984" id="c1ufo4wo3-00079" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="984" Title="The Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010">The Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010 (S.I. 2010/984)</Citation>
,
<CitationSubRef id="c1ufo4wo3-00080" CitationRef="c1ufo4wo3-00079" URI="http://www.legislation.gov.uk/id/uksi/2010/984/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="c1ufo4wo3-00081" CitationRef="c1ufo4wo3-00079" URI="http://www.legislation.gov.uk/id/uksi/2010/984/regulation/3/1" SectionRef="regulation-3-1" Operative="true">3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5b1435385acd7751b219644d65529720" Type="C">
<Para>
<Text>
S. 20AA(2)(f) modified (temp. until 31/3/2012) (1.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/984" id="c1ufo4wo3-00210" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="984" Title="The Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010">The Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010 (S.I. 2010/984)</Citation>
,
<CitationSubRef id="c1ufo4wo3-00211" CitationRef="c1ufo4wo3-00210" URI="http://www.legislation.gov.uk/id/uksi/2010/984/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="c1ufo4wo3-00212" CitationRef="c1ufo4wo3-00210" URI="http://www.legislation.gov.uk/id/uksi/2010/984/regulation/3/2" SectionRef="regulation-3-2" Operative="true">3(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-18453ec2b5ca1f3bc299f9646407599a" Type="F">
<Para>
<Text>
S. 20A cross-heading substituted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/24" id="c46wx8v73-00027" Class="UnitedKingdomPublicGeneralAct" Year="2016" Number="24" Title="Finance Act 2016">Finance Act 2016 (c. 24)</Citation>
,
<CitationSubRef id="c46wx8v73-00029" CitationRef="c46wx8v73-00027" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/17/paragraph/6/1" SectionRef="schedule-17-paragraph-6-1" Operative="true">Sch. 17 paras. 6(1)</CitationSubRef>
,
<CitationSubRef id="cc00007" CitationRef="d12e7" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/17/paragraph/14" Operative="true" SectionRef="schedule-17-paragraph-14">14</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_C_826bcb65-fc2f-45e4-d764-3c0411946f16" Type="C">
<Para>
<Text>
S. 20AA(1)(a) modified by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2065" id="d20e4" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2065">S.I. 2004/2065</Citation>
,
<CitationSubRef id="cc199046546217" CitationRef="d20e4" URI="http://www.legislation.gov.uk/id/uksi/2004/2065/regulation/3/2/e/4" Operative="true" SectionRef="regulation-3-2-e-4">reg. 3(2)(e)(4)</CitationSubRef>
(as inserted and amended (1.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/753" id="d20e10" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="753" Title="The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008">The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753)</Citation>
,
<CitationSubRef id="cc00052" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/1/2" Operative="true" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="cc00053" CitationRef="d20e10" URI="http://www.legislation.gov.uk/id/uksi/2008/753/regulation/8/2/c/f" SectionRef="regulation-8-2-c-f">8(2)(c)(f)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>