S. 5(5) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 25(b), 26(b)

1979 c. 5.

1994 c. 9.

1994 c. 9.

http://www.legislation.gov.uk/ukpga/1996/8/section/5Finance Act 1996An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1996-04-29texttext/xmlenStatute Law Database2024-05-17Expert Participation2024-02-22Part I Excise Duties Hydrocarbon oil duties
5 Misuse of rebated kerosene.(1)

The Hydrocarbon Oil Duties Act 1979 shall be amended as mentioned in subsections (2) to (5) below.

(2)

In section 11(1) (rebate on heavy oil), for “and 13” there shall be substituted “ 13, 13AA and 13AB ”.

(3)

In section 12(2) (restriction on use of rebated heavy oil for road vehicles), after “allowed” there shall be inserted “ (whether under section 11(1) above or 13AA(1) below) ”.

(4)

After section 13 there shall be inserted the following sections—

13AA Restrictions on use of rebated kerosene.(1)

If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for—

(a)

an engine provided for propelling an excepted vehicle, or

(b)

an engine which is used neither for propelling a vehicle nor for heating,

a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for rebated gas oil which is then in force, instead of at the rate then in force under section 11(1)(c) above.

(2)

Subject to subsection (3) below, no kerosene on whose delivery for home use a rebate at the rate given by section 11(1)(c) above has been allowed shall—

(a)

be used as fuel for an engine provided for propelling an excepted vehicle;

(b)

be used as fuel for an engine which is used neither for propelling a vehicle nor for heating; or

(c)

be taken into the fuel supply of an engine falling within paragraph (a) or (b) above.

(3)

Subsection (2) above does not apply to any quantity of kerosene in respect of which there has been paid to the Commissioners an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the payment.

(4)

A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.

(5)

For the purposes of this section and section 13AB below—

excepted vehicle” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act; and

kerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature of 240°C or less.

(6)

For the purposes of this section and section 13AB below the rate for rebated gas oil which is in force at any time is the rate of duty which at that time is in force under section 6(1) above in the case of heavy oil as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.

13AB Penalties for misuse of kerosene.(1)

If a person uses kerosene in contravention of section 13AA(2) above—

(a)

the Commissioners may recover from him, in respect of the quantity of kerosene used, an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention;

(b)

his use of the kerosene shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and

(c)

if he uses the kerosene with the relevant intent, he shall be guilty of an offence.

(2)

If a person is liable for kerosene being taken into a fuel supply of an engine in contravention of section 13AA(2) above—

(a)

the Commissioners may recover from him, in respect of the quantity of kerosene taken into the fuel supply, an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention;

(b)

his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and

(c)

if he has the relevant intent in relation to the kerosene being taken into the fuel supply, he shall be guilty of an offence.

(3)

For the purposes of subsection (2) above, a person is liable for kerosene being taken into a fuel supply of an engine if at the time—

(a)

he has the charge of the engine; or

(b)

subject to subsection (4) below, he is the owner of the engine.

(4)

If a person other than the owner is for the time being entitled to possession of the engine, that other person and not the owner is liable.

(5)

If—

(a)

a person supplies kerosene having reason to believe that it will be put to a particular use, and

(b)

that use is one which, if a payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section,

his supplying the kerosene shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, if he makes the supply with the relevant intent, he shall be guilty of an offence.

(6)

In this section “the relevant intent” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.

(7)

A person guilty of an offence under this section shall be liable—

(a)

on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;

(b)

on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.

(8)

Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.

(9)

Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.

(10)

Kerosene falls within this subsection if—

(a)

it has been supplied in circumstances in which there is reason to believe that it will be put to a particular use; and

(b)

that use is one which, if payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section.

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

This section shall have effect in relation to cases where kerosene is—

(a)

used as fuel, or

(b)

taken into a fuel supply,

on or after such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="ukpga">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1996/8"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1996/8"/>
<FRBRdate date="1996-04-29" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="8"/>
<FRBRname value="1996 c. 8"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1996/8/2024-02-22"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1996/8/2024-02-22"/>
<FRBRdate date="2024-02-22" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1996/8/2024-02-22/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1996/8/2024-02-22/data.akn"/>
<FRBRdate date="2024-12-12Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#enactment" date="1996-04-29" eId="date-enacted" source="#"/>
<eventRef date="2008-04-01" eId="date-2008-04-01" source="#"/>
<eventRef date="2024-02-22" eId="date-2024-02-22" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-I" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-I-crossheading-hydrocarbon-oil-duties" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-5" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction refersTo="#period-from-2024-02-22" type="jurisdiction"/>
<restriction href="#body" refersTo="#period-from-2024-02-22" type="jurisdiction"/>
<restriction href="#part-I" refersTo="#period-from-2008-04-01" type="jurisdiction"/>
<restriction href="#part-I-crossheading-hydrocarbon-oil-duties" refersTo="#period-from-2008-04-01" type="jurisdiction"/>
<restriction href="#section-5" refersTo="#period-from-2008-04-01" type="jurisdiction"/>
</restrictions>
<otherAnalysis source="">
<uk:confersPower href="#section-5" value="true"/>
<uk:commentary href="#section-5" refersTo="#c14609451"/>
<uk:commentary href="#section-5" refersTo="#c14609461"/>
<uk:commentary href="#section-5" refersTo="#c14609471"/>
<uk:commentary href="#section-5" refersTo="#key-b65296a453e7d5e5370c677383d4e9fc"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-from-2008-04-01">
<timeInterval start="#date-2008-04-01" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2024-02-22">
<timeInterval start="#date-2024-02-22" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="enactment" href="" showAs="EnactmentDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b65296a453e7d5e5370c677383d4e9fc" marker="F1">
<p>
<ref eId="cpoekvn73-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/5">S. 5(5)</ref>
omitted (retrospective to 1.4.2008) by virtue of
<ref eId="cpoekvn73-00005" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cpoekvn73-00006" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/25/b">Sch. 5 paras. 25(b)</ref>
,
<ref eId="cpoekvn73-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/5/paragraph/26/b">26(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14609451" marker="M1">
<p>
<ref eId="c00014" href="http://www.legislation.gov.uk/id/ukpga/1979/5">1979 c. 5</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14609461" marker="M2">
<p>
<ref eId="c00015" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14609471" marker="M3">
<p>
<ref eId="c00016" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1996/8/section/5</dc:identifier>
<dc:title>Finance Act 1996</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
<dc:date>1996-04-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-17</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-02-22</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1996"/>
<ukm:Number Value="8"/>
<ukm:EnactmentDate Date="1996-04-29"/>
<ukm:ISBN Value="0105408964"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1996/8/pdfs/ukpga_19960008_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="1109"/>
<ukm:BodyParagraphs Value="265"/>
<ukm:ScheduleParagraphs Value="844"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="2"/>
</ukm:Statistics>
</proprietary>
</meta>
<body eId="body">
<part eId="part-I">
<num>Part I</num>
<heading> Excise Duties</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-I-crossheading-hydrocarbon-oil-duties">
<heading> Hydrocarbon oil duties</heading>
<section eId="section-5" uk:target="true">
<num>5</num>
<heading> Misuse of rebated kerosene.</heading>
<subsection eId="section-5-1">
<num>(1)</num>
<content>
<p>
The
<noteRef href="#c14609451" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Hydrocarbon Oil Duties Act 1979 shall be amended as mentioned in subsections (2) to (5) below.
</p>
</content>
</subsection>
<subsection eId="section-5-2">
<num>(2)</num>
<content>
<p>
<mod>
In section 11(1) (rebate on heavy oil), for “and 13” there shall be substituted
<quotedText>“ 13, 13AA and 13AB ”</quotedText>
.
</mod>
</p>
</content>
</subsection>
<subsection eId="section-5-3">
<num>(3)</num>
<content>
<p>
<mod>
In section 12(2) (restriction on use of rebated heavy oil for road vehicles), after “allowed” there shall be inserted
<quotedText>“ (whether under section 11(1) above or 13AA(1) below) ”</quotedText>
.
</mod>
</p>
</content>
</subsection>
<subsection eId="section-5-4">
<num>(4)</num>
<content>
<p>
<mod>
After section 13 there shall be inserted the following sections—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<section>
<num>13AA</num>
<heading> Restrictions on use of rebated kerosene.</heading>
<subsection>
<num>(1)</num>
<intro>
<p>If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>an engine provided for propelling an excepted vehicle, or</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>an engine which is used neither for propelling a vehicle nor for heating,</p>
</content>
</level>
<wrapUp>
<p>a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for rebated gas oil which is then in force, instead of at the rate then in force under section 11(1)(c) above.</p>
</wrapUp>
</subsection>
<subsection>
<num>(2)</num>
<intro>
<p>Subject to subsection (3) below, no kerosene on whose delivery for home use a rebate at the rate given by section 11(1)(c) above has been allowed shall—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>be used as fuel for an engine provided for propelling an excepted vehicle;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>be used as fuel for an engine which is used neither for propelling a vehicle nor for heating; or</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>be taken into the fuel supply of an engine falling within paragraph (a) or (b) above.</p>
</content>
</level>
</subsection>
<subsection>
<num>(3)</num>
<content>
<p>Subsection (2) above does not apply to any quantity of kerosene in respect of which there has been paid to the Commissioners an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the payment.</p>
</content>
</subsection>
<subsection>
<num>(4)</num>
<content>
<p>A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.</p>
</content>
</subsection>
<subsection>
<num>(5)</num>
<content>
<p>For the purposes of this section and section 13AB below—</p>
<blockContainer ukl:Name="BlockText">
<p>
<term refersTo="#term-excepted-vehicle">excepted vehicle</term>
” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act; and
</p>
<p>
<term refersTo="#term-kerosene">kerosene</term>
” means heavy oil of which more than 50 per cent. by volume distils at a temperature of 240°C or less.
</p>
</blockContainer>
</content>
</subsection>
<subsection>
<num>(6)</num>
<content>
<p>For the purposes of this section and section 13AB below the rate for rebated gas oil which is in force at any time is the rate of duty which at that time is in force under section 6(1) above in the case of heavy oil as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.</p>
</content>
</subsection>
</section>
<section>
<num>13AB</num>
<heading> Penalties for misuse of kerosene.</heading>
<subsection>
<num>(1)</num>
<intro>
<p>If a person uses kerosene in contravention of section 13AA(2) above—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>the Commissioners may recover from him, in respect of the quantity of kerosene used, an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>
his use of the kerosene shall attract a penalty under section 9 of the
<noteRef href="#c14609461" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1994 (civil penalties); and
</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>if he uses the kerosene with the relevant intent, he shall be guilty of an offence.</p>
</content>
</level>
</subsection>
<subsection>
<num>(2)</num>
<intro>
<p>If a person is liable for kerosene being taken into a fuel supply of an engine in contravention of section 13AA(2) above—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>the Commissioners may recover from him, in respect of the quantity of kerosene taken into the fuel supply, an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>if he has the relevant intent in relation to the kerosene being taken into the fuel supply, he shall be guilty of an offence.</p>
</content>
</level>
</subsection>
<subsection>
<num>(3)</num>
<intro>
<p>For the purposes of subsection (2) above, a person is liable for kerosene being taken into a fuel supply of an engine if at the time—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>he has the charge of the engine; or</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>subject to subsection (4) below, he is the owner of the engine.</p>
</content>
</level>
</subsection>
<subsection>
<num>(4)</num>
<content>
<p>If a person other than the owner is for the time being entitled to possession of the engine, that other person and not the owner is liable.</p>
</content>
</subsection>
<subsection>
<num>(5)</num>
<intro>
<p>If—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>a person supplies kerosene having reason to believe that it will be put to a particular use, and</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>that use is one which, if a payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section,</p>
</content>
</level>
<wrapUp>
<p>
his supplying the kerosene shall attract a penalty under section 9 of the
<noteRef href="#c14609471" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1994 (civil penalties) and, if he makes the supply with the relevant intent, he shall be guilty of an offence.
</p>
</wrapUp>
</subsection>
<subsection>
<num>(6)</num>
<content>
<p>
In this section “
<term refersTo="#term-the-relevant-intent">the relevant intent</term>
” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.
</p>
</content>
</subsection>
<subsection>
<num>(7)</num>
<intro>
<p>A person guilty of an offence under this section shall be liable—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.</p>
</content>
</level>
</subsection>
<subsection>
<num>(8)</num>
<content>
<p>Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.</p>
</content>
</subsection>
<subsection>
<num>(9)</num>
<content>
<p>Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.</p>
</content>
</subsection>
<subsection>
<num>(10)</num>
<intro>
<p>Kerosene falls within this subsection if—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>it has been supplied in circumstances in which there is reason to believe that it will be put to a particular use; and</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>that use is one which, if payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section.</p>
</content>
</level>
</subsection>
</section>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-5-5">
<num>
<noteRef href="#key-b65296a453e7d5e5370c677383d4e9fc" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-5-6">
<num>(6)</num>
<intro>
<p>This section shall have effect in relation to cases where kerosene is—</p>
</intro>
<level class="para1" eId="section-5-6-a">
<num>(a)</num>
<content>
<p>used as fuel, or</p>
</content>
</level>
<level class="para1" eId="section-5-6-b">
<num>(b)</num>
<content>
<p>taken into a fuel supply,</p>
</content>
</level>
<wrapUp>
<p>on or after such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.</p>
</wrapUp>
</subsection>
</section>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>