Ss. 20AAC, 20AAD inserted (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(2), 14

Words in s. 20AAC(4)(a)(i) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 443(1) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2

http://www.legislation.gov.uk/ukpga/1979/5/section/20AAC/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 Participation2020-12-31Mixing
20AACProhibition on mixing of aqua methanol(1)

Aqua methanol on which duty under section 6AG(3)(a) of this Act has been charged must not be mixed with any relevant substance.

(2)

In subsection (1) “relevant substance” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil.

(3)

A person commits an offence under this subsection if—

(a)

the person intentionally uses aqua methanol in contravention of subsection (1) above, or

(b)

the person supplies aqua methanol, intending that it will be used in contravention of subsection (1) above.

(4)

A person guilty of an offence under subsection (3) above shall be liable—

(a)

on summary conviction in England and Wales—

(i)

to imprisonment for a term not exceeding 12 months (or 6 months, if the offence was committed before the commencement of paragraph 24(2) of Schedule 22 to the Sentencing Act 2020), or

(ii)

to a fine not exceeding £20,000 or (if greater) 3 times the value of the aqua methanol in question,

or both;

(b)

on summary conviction in Scotland—

(i)

to imprisonment for a term not exceeding 12 months, or

(ii)

to a fine not exceeding the statutory maximum or (if greater) 3 times the value of the aqua methanol in question,

or both;

(c)

on summary conviction in Northern Ireland—

(i)

to imprisonment for a term not exceeding 6 months, or

(ii)

to a fine not exceeding the statutory maximum or (if greater) 3 times the value of the aqua methanol in question,

or both;

(d)

on conviction on indictment, to imprisonment for a term not exceeding 7 years or a fine, or both.

(5)

Any aqua methanol, or any mixture containing aqua methanol, in respect of which an offence under subsection (3) above has been committed shall be liable to forfeiture.

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<p>
Ss. 20AAC, 20AAD inserted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by
<ref eId="d12e7" href="http://www.legislation.gov.uk/id/ukpga/2016/24">Finance Act 2016 (c. 24)</ref>
,
<ref eId="cc00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/17/paragraph/6/2">Sch. 17 paras. 6(2)</ref>
,
<ref eId="cc00007n1" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/17/paragraph/14">14</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-134100a55007b649fa72c3e072f5feaf" marker="F2">
<p>
Words in s. 20AAC(4)(a)(i) substituted (1.12.2020) by
<ref eId="c52c7ul04-00007" href="http://www.legislation.gov.uk/id/ukpga/2020/17">Sentencing Act 2020 (c. 17)</ref>
,
<ref eId="c52c7ul04-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/17/section/416/1">s. 416(1)</ref>
,
<ref eId="c52c7ul04-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/24/paragraph/443/1">Sch. 24 para. 443(1)</ref>
(with
<ref eId="c52c7ul04-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/24/paragraph/447">Sch. 24 para. 447</ref>
,
<ref eId="c52c7ul04-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/27">Sch. 27</ref>
);
<ref eId="c52c7ul04-00012" href="http://www.legislation.gov.uk/id/uksi/2020/1236">S.I. 2020/1236</ref>
,
<ref eId="c52c7ul04-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1236/regulation/2">reg. 2</ref>
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Mixing
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<ins class="first" ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">
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20AAC
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<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">Prohibition on mixing of aqua methanol</ins>
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<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(1)</ins>
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<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">Aqua methanol on which duty under section 6AG(3)(a) of this Act has been charged must not be mixed with any relevant substance.</ins>
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<subsection eId="section-20AAC-2">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(2)</ins>
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<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">In subsection (1) “</ins>
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<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">relevant substance</ins>
</term>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil.</ins>
</p>
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</subsection>
<subsection eId="section-20AAC-3">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(3)</ins>
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<intro>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">A person commits an offence under this subsection if—</ins>
</p>
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<level class="para1" eId="section-20AAC-3-a">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(a)</ins>
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<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">the person intentionally uses aqua methanol in contravention of subsection (1) above, or</ins>
</p>
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</level>
<level class="para1" eId="section-20AAC-3-b">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">the person supplies aqua methanol, intending that it will be used in contravention of subsection (1) above.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20AAC-4">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">A person guilty of an offence under subsection (3) above shall be liable—</ins>
</p>
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<level class="para1" eId="section-20AAC-4-a">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(a)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">on summary conviction in England and Wales—</ins>
</p>
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<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(i)</ins>
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<content>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">to imprisonment for a term not exceeding 12 months (or 6 months, if the offence was committed before the commencement of </ins>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">
<ins class="substitution first last" ukl:ChangeId="key-134100a55007b649fa72c3e072f5feaf-1618318605108" ukl:CommentaryRef="key-134100a55007b649fa72c3e072f5feaf">
<noteRef uk:name="commentary" href="#key-134100a55007b649fa72c3e072f5feaf" class="commentary"/>
paragraph 24(2) of Schedule 22 to the Sentencing Act 2020
</ins>
</ins>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">), or</ins>
</p>
</content>
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<level class="para2" eId="section-20AAC-4-a-ii">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(ii)</ins>
</num>
<content>
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<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">to a fine not exceeding £20,000 or (if greater) 3 times the value of the aqua methanol in question,</ins>
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</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">or both;</ins>
</p>
</wrapUp>
</level>
<level class="para1" eId="section-20AAC-4-b">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">on summary conviction in Scotland—</ins>
</p>
</intro>
<level class="para2" eId="section-20AAC-4-b-i">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">to imprisonment for a term not exceeding 12 months, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-20AAC-4-b-ii">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">to a fine not exceeding the statutory maximum or (if greater) 3 times the value of the aqua methanol in question,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">or both;</ins>
</p>
</wrapUp>
</level>
<level class="para1" eId="section-20AAC-4-c">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(c)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">on summary conviction in Northern Ireland—</ins>
</p>
</intro>
<level class="para2" eId="section-20AAC-4-c-i">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">to imprisonment for a term not exceeding 6 months, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-20AAC-4-c-ii">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">to a fine not exceeding the statutory maximum or (if greater) 3 times the value of the aqua methanol in question,</ins>
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<wrapUp>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">or both;</ins>
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</level>
<level class="para1" eId="section-20AAC-4-d">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">on conviction on indictment, to imprisonment for a term not exceeding 7 years or a fine, or both.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-20AAC-5">
<num>
<ins ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">(5)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-05d48cffd7ba8383507eb4a47ae0eea4-1538054926982" ukl:CommentaryRef="key-05d48cffd7ba8383507eb4a47ae0eea4">Any aqua methanol, or any mixture containing aqua methanol, in respect of which an offence under subsection (3) above has been committed shall be liable to forfeiture.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
</body>
</act>
</akomaNtoso>