(1)The Commissioners may permit hydrocarbon oil to be delivered for home use to an approved person, without payment of excise duty on the oil, where—
(a)it is to be put by him to a use qualifying for relief under this section; or
(b)it is to be supplied by him in the course of a trade of supplying oil for any such use.
(2)The uses of hydrocarbon oil qualifying for relief under this section are—
(a)use in the manufacture or preparation of any article, not being hydrocarbon oil or an article which in the opinion of the Commissioners should, according to its use, be classed with hydrocarbon oil; and
(b)use for cleaning plant, in connection with the use of the plant in the manufacture or preparation of such an article,
but do not include the use of oil as> fuel or, except as provided by subsection (3) below, as a lubricant.
(3)Where, in the manufacture or preparation of an article described in subsection (2)(a) above, hydrocarbon oil is used for preventing or reducing friction, adhesion or contact—
(a)between parts or components of the article; or
(b)between the article or a part or component of the article and any plant used in the manufacture or preparation, or any part or component of plant so used,
that use of the oil is to be included among the uses qualifying for relief under this section.
(4)Where the Commissioners are authorised to give permission under subsection (1) above in the case of any oil, but the permission is for any reason not given, they shall, if satisfied that the oil has been put by an approved person to a use qualifying for relief under this section, repay to him the amount of the excise duty paid on the oil, less any rebate allowed in respect of the duty.
(5)In this section—
(a)" an approved person " means a person for the time being approved in accordance with regulations made for any of the purposes of subsection (1) or (4) above under section 24(1) below ; and
(b)" plant" means any machinery, apparatus, equipment or vessel.
(1)Except with the consent of the Commissioners, no oil in whose case delivery without payment of duty has been permitted under section 9 above shall—
(a)be put to a use not qualifying for relief under that section; or
(b)be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.
(2)In giving their consent for the purposes of subsection (1) above, the Commissioners may impose such conditions as they think fit.
(3)A person who—
(a)uses or acquires oil in contravention of subsection (1) above; or
(b)is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,
shall be liable on summary conviction to a penalty of three times the value of the oil or £100, whichever is the greater; and the Commissioners may recover from him an amount equal to the excise duty on like oil at the rate in force at the time of the contravention.
(4)A person who supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above shall be liable on summary conviction to a penalty of three times the value of the oil or £100, whichever is the greater, if that use without the consent of the Commissioners would contravene subsection (1) above.
(5)A person who, with the intent that the restrictions imposed by subsection (1) above should be contravened.—
(a)uses or acquires oil in contravention of that subsection; or
(b)supplies oil having reason to believe that it will be put to a use not qualifying for relief under section 9 above, being a use which, without the consent of the Commissioners, would contravene that subsection,
shall be guilty of an offence under this subsection.
(6)A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (1) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.
(7)A person guilty of an offence under subsection (5) or (6) above shall be liable—
(a)on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both ; or
(b)on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 2 years, or to both.
(8)For the purposes of this section, a person is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (1) above if he is at the time the person having the charge of the vehicle, appliance or tank, or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.
(9)Any oil acquired, or taken into a vehicle, appliance or storage tank as mentioned in subsection (1) above, or supplied as mentioned in subsection (4) or (5) above, shall be liable to forfeiture.