Print Options
PrintThe Whole
Act
PrintThe Whole
Cross Heading
PrintThis
Section
only
Changes over time for: Section 24AA
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
No versions valid at: 01/01/1996
Status:
Point in time view as at 01/01/1996. This version of this provision is not valid for this point in time.
Status
Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
Hydrocarbon Oil Duties Act 1979, Section 24AA is up to date with all changes known to be in force on or before 10 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Valid from 24/07/2002
[24AA Registered excise dealers and shippers regulations: special provision for traders in controlled oilU.K.
(1)For the purposes of section 100H(1)(p) of the Management Act (registered excise dealers and shippers regulations may, in particular, make provision authorised by this section), this section authorises provision—
(a)requiring traders in controlled oil to notify prescribed information;
(b)requiring traders in controlled oil to make prescribed returns;
(c)authorising a trader in controlled oil to carry out or arrange for the carrying out of any prescribed activity falling within section 100H(1)(b) of the Management Act in relation to controlled oil, but subject to prescribed conditions or restrictions;
(d)requiring a trader in controlled oil to give security by prescribed means for amounts that may become due from him by way of repayment of rebate;
(e)for taking into account, in determining whether a trader in controlled oil has—
(i)contravened any provision of registered excise dealers and shippers regulations, or
(ii)failed to comply with any prescribed condition, restriction or requirement,
the extent to which the trader has followed guidance issued by the Commissioners (including guidance issued after the making of provision under this paragraph referring to it).
(2)In this section—
“prescribed” has the meaning given by section 100H(3) of the Management Act;
“trader in controlled oil” means a registered excise dealer and shipper carrying on a trade or business that consists of or includes the dealing in, buying or selling of controlled oil.]
Back to top