(1)If, on an application made for the purposes of this section by a horticultural producer, it is shown to the satisfaction of the Commissioners that within the period for which the application is made any quantity of heavy oil has been used by the applicant as mentioned in subsection (2) below, then, subject as provided below, the applicant shall be entitled to obtain from the Commissioners repayment of the amount of any excise duty which has been paid in respect of the quantity so used, unless that amount is less than £2.50.
(2)A horticultural producer shall be entitled to repayment under this section in respect of oil used by him—
(a)in the heating, for the growth of horticultural produce primarily with a view to the production of horticultural produce for sale, of any building or structure, or of the earth or other growing medium in it; or
(b)in the sterilisation of the earth or other growing medium to be used for the growth of horticultural produce as mentioned in paragraph (a) above in any building or structure.
(3)Where any quantity of oil is used partly for any such purpose as is mentioned in subsection (2) above and partly for another purpose, such part of that quantity shall be treated as used for each purpose as may be determined by the Commissioners.
(4)An application under this section shall be made for a period of 6 months ending with June or December and within 3 months following that period, unless the Commissioners otherwise allow, and shall be made in such manner as the Commissioners may direct.
(5)The Commissioners may require an applicant for repayment under this section—
(a)to state such facts concerning the hydrocarbon oil delivered to or used by him, or concerning the production of horticultural produce by him, as they may think necessary to deal with the application;
(b)to furnish them in such form as they may require with proof of any statement so made ; and
(c)to permit an officer to inspect any premises or plant used by him for the production of horticultural produce or in or for which any such oil was used.
(6)If—
(a)the facts required by the Commissioners under subsection (5)(a) above are not stated ; or
(b)proof of the matters referred to in subsection (5)(b) above is not furnished to the satisfaction of the Commissioners ; or
(c)an applicant fails to permit inspection of premises or plant as required under the subsection (5)(c) above,
the facts shall be deemed for the purposes of this section to be such as the Commissioners may determine.
(7)In this section—
(a)" horticultural produce " has the meaning assigned to it by Schedule 2 to this Act; and
(b)" horticultural producer " means a person growing horticultural produce primarily for sale.
(1)if, on an application made for the purposes of this subsection in such manner as the Commissioners may direct by the owner of a ship specified in the application, not being a pleasure yacht, it is shown to the satisfaction of the Commissioners—
(a)that at any time within the period of 6 months preceding the date of the application (or within such longer period preceding that date as the Commissioners may in any special case allow) any quantity of heavy oil has been used as fuel for the machinery of the ship while engaged on a voyage in home waters; and
(b)that no drawback was allowable on the shipment of the oil,
the applicant shall be entitled to obtain from the Commissioners repayment of the amount of any excise duty which has been paid in respect of the quantity so used, unless that amount is less than £5.
(2)Subject to subsections (3) and (4) below, heavy oil in a warehouse or refinery may, on an application made for the purposes of this subsection in such manner as the Commissioners may direct by the owner of a ship specified in the application, not being a pleasure yacht, and on the prescribed security being given, be delivered without payment of excise duty to the applicant for use as fuel for the machinery of the ship while engaged on a voyage in home waters.
(3)At any time not later than 12 months after any oil has been delivered as mentioned in subsection (2) above the Commissioners may require the applicant to prove in the prescribed manner that the whole of the oil, or such part of it as is not on board the ship or has not been relanded with the sanction of the proper officer, has been used as so mentioned.
(4)If proof of any matter relating to the use of any oil, required by the Commissioners under subsection (3) above is not furnished to their satisfaction, any duty which but for the provisions of subsection (2) above would have been payable on the delivery of the oil shall become payable by the applicant on demand made by the Commissioners in the prescribed manner.
(5)If, where oil has been delivered from a warehouse or refinery without payment of duty on an application under subsection (2) above, a person—
(a)uses the oil or any part of it otherwise than as fuel for the machinery of the ship specified in the application while engaged on a voyage in home waters; or
(b)relands the whole or any part of the oil at any place in the United Kingdom without the sanction of the proper officer,
he shall be liable on summary conviction to a penalty of three times the value of the whole of the oil so delivered or £100, whichever is the greater; and in the case of an offence under paragraph (b) of this subsection the oil relanded shall be liable to forfeiture.
(6)In this section—
(a)" owner", in relation to an application, includes a charterer to whom the specified ship is demised, or, in a case where the application relates to oil used, or for use, on a ship while undergoing trials for the purpose of testing her hull or machinery, the builder or other person conducting the trials ;
(b)" prescribed " means prescribed by regulations made by the Commissioners; and
(c)" voyage in home waters ", in relation to a ship, means a voyage in which the ship is at all times either at sea or within the limits of a port.
(7)This section shall apply as if references to ships included references to hovercraft (and " pleasure yacht", " voyage ", " reland " and other expressions shall be construed accordingly).
(1)Subsection (3) below shall have effect in the case of—
(a)any fishing boat entered in the fishing boat register under the [1894 c. 60.] Merchant Shipping Act 1894 and used for the purposes of fishing by a person gaining a substantial part of his livelihood by fishing, whether he is the owner of the boat or not; or
(b)any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called " the Institution "); or
(c)any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,
in respect of which an application is made to the Commissioners for the purposes of this section by the owner or master of the fishing boat or, as the case may be, by the Institution.
(2)Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.
(3)Subject to the provisions of this section, if it appears to the satisfaction of the Commissioners that the applicant has at any time within the period of 6 months preceding the date of the application or within such longer period preceding that date as the Commissioners may in any special case allow, used any quantity of hydrocarbon oil on board that boat or for the purposes of that tractor or gear, the applicant shall be entitled to obtain from the Commissioners repayment of any excise duty which has been paid in respect of the oil so used.
(4)An application for the purposes of this section shall be made in such manner as the Commissioners may direct.
(5)No person who has previously made application under this section for repayment of duty shall be entitled to make a further application until the expiration of at least 3 months from the date on which the last preceding application was made.
(6)This section shall have effect in relation to excise duty paid in respect of power methylated spirits as it has effect in relation to excise duty paid in respect of hydrocarbon oil.
(1)Where in the case of hydrocarbon oil which has been delivered for home use it is shown to the satisfaction of the Commissioners—
(a)that since it was so delivered the oil has been deposited unused in an oil warehouse ; and
(b)that it has been so deposited by reason of having become contaminated or by reason of its consisting of different descriptions of hydrocarbon oil which have accidentally become mixed ; and
(c)that at the time when it was so deposited it was oil or, as the case may be, was a mixture of oils, on which the appropriate duty of excise had been paid and not repaid and on which drawback had not been allowed,
then, subject to any conditions which the Commissioners see fit to impose for the protection of the revenue, the Commissioners may make to the occupier of that warehouse a payment in accordance with subsection (2) below.
(2)The payment referred to in subsection (1) above shall be a payment of an amount appearing to the Commissioners to be equal to the excise duty which would have been payable if—
(a)the oil had not become contaminated or mixed; and
(b)it had first been delivered for home use at the time when it was deposited in the warehouse and the duty had first become chargeable on that delivery.
(3)In this section " oil warehouse " means a place of security approved by the Commissioners under section 92 of the Management Act for the depositing, keeping and securing of hydrocarbon oil, and includes a refinery.