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Changes over time for: Section 6
Timeline of Changes
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Version Superseded: 01/11/2008
Status:
Point in time view as at 31/07/1998. This version of this provision has been superseded.
Status
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, Section 6.
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6 Charge on production without delivery.U.K.
(1)In section 6 of the Hydrocarbon Oil Duties Act 1979 (excise duty on imported hydrocarbon oil and on oil produced and delivered for home use), in subsection (1)—
(a)for “subsections (2) and" there shall be substituted “ subsection ”; and
(b)the words from “and delivered" to “above" shall be omitted.
(2)For subsection (2) of that section there shall be substituted the following subsections—
“(2)Where—
(a)imported hydrocarbon oil is removed to relevant premises,
(b)the oil undergoes a production process at those premises or any other relevant premises, and
(c)any duty charged on the importation of the oil has not become payable at any time before the production time,
the duty charged on importation shall not become payable at any time after the production time.
(2AA)In subsection (2) above—
(2AB)For the purposes of subsection (2) above, oil undergoes a production process if—
(a)hydrocarbon oil of another description is obtained from it, or
(b)it is subjected to any process of purification or blending.”
(3)The preceding provisions of this section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.
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