[[[20AAA Mixing of rebated oil.U.K.
(1)A duty of excise shall be charged on a mixture which is—
(a)produced by mixing fully rebated heavy oil with heavy oil which is not fully rebated, and
(b)supplied for use as fuel for any engine, motor or other machinery.
(2)A duty of excise shall be charged on a mixture which is—
(a)produced by mixing partially rebated heavy oil with heavy oil which is not partially rebated, and
(b)supplied for use as fuel for any engine, motor or other machinery;
but a mixture on which duty is charged under subsection (1) shall not be charged under this subsection.
(3)A duty of excise shall be charged on a mixture which is produced by mixing—
(a)fully or partially rebated heavy oil, with
(b)biodiesel or a substance containing biodiesel.
(4)The rate of duty on a mixture under subsection (1) or (2) shall be—
(a)in the case of a mixture supplied for use as fuel for a road vehicle, the rate of duty specified in section 6(1A)(d) (general rate for heavy oil), and
(b)in any other case, equivalent to the rate of rebate specified in section 11(1)(b) (general rate for gas oil).
(5)The rate of duty on a mixture under subsection (3) shall be the rate of duty specified in section 6(1A)(d).
(6)For the purposes of this section—
(a)oil is fully rebated if a rebate has been allowed in respect of it under section 11(1)(c) (general rebate for heavy oil),
(b)oil is partially rebated if a rebate has been allowed in respect of it under any other provision of section 11 or under section 13AA, and
(c)a reference to mixing is a reference to non-approved mixing (within the meaning given by section 20A(5)).
(7)The person liable to pay duty charged under this section on supply or production of a mixture is the person supplying or producing the mixture.
(8)Where duty under a provision of this Act has been paid on an ingredient of a mixture, the duty charged under this section shall be reduced by the amount of any duty that the Commissioners are satisfied has been paid on the ingredient (but not to a negative amount).
(9)The Commissioners may exempt a person from liability to pay duty under any provision of this Act in respect of production or supply of a mixture of a kind described in subsection (1)(a), (2)(a) or (3) if satisfied that—
(a)the liability was incurred accidentally, and
(b)in the circumstances the person should be exempted.]]]