Hydrocarbon Oil Duties Act 1979 (c. 5)

SCHEDULES

[F1 SCHEDULE 2A U.K. Mixing of rebated oil]

Textual Amendments

F1 Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2

[Part I U.K. Light oil

Converting unleaded petrol into leaded petrol U.K.

1 (1) A mixture which is leaded petrol is produced in contravention of this paragraph if such a mixture is produced by— U.K.

[F2 (aa) adding lead to unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a);]]

[F3 (ab) adding lead to unleaded petrol in respect of which a rebate has been allowed under section 13A;]

(c) adding lead to a mixture of unleaded petrol of a description mentioned in [F4 paragraph (aa)]above and unleaded petrol of a description mentioned in [F5 paragraph (ab)] above.

(2) In sub-paragraph (1) above the reference to adding lead to unleaded petrol includes a reference to adding leaded petrol to unleaded petrol.

(3) This paragraph is subject to any direction given under paragraph 3 below.

Textual Amendments

F2 Sch. 2A para. 1(1)(aa) inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 1(1); S.I. 2000/2674, art. 2

F3 Sch. 2A para. 1(ab) substituted for Sch. 2A para. 1(a)(b) (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(2)(a)(5)

F4 Words in Sch. 2A para. 1(c) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(2)(b)(i)(5)

F5 Words in Sch. 2A para. 1(c) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(2)(b)(ii)(5)

1 (1) A mixture which is leaded petrol is produced in contravention of this paragraph if such a mixture is produced by—

[F32 (aa) adding lead to unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a);]

(a) adding lead to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of section 13A of this Act at the rate given by subsection (1A)(a) of that section;

(b) adding lead to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of that section at the rate given by subsection (1A)(b) of that section; or

(c) adding lead to a mixture of unleaded petrol of a description mentioned in paragraph (a) above and unleaded petrol of a description mentioned in paragraph (b) above.

(2) In sub-paragraph (1) above the reference to adding lead to unleaded petrol includes a reference to adding leaded petrol to unleaded petrol.

(3) This paragraph is subject to any direction given under paragraph 3 below.

Textual Amendments

F32 Sch. 2A para. 1(1)(aa) inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 1(1); S.I. 2000/2674, art. 2

[F6 Converting unleaded petrol into higher octane unleaded petrol] U.K.

Textual Amendments

F6 Sch. 2A para. 2 and cross-heading substituted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 2(1); S.I. 2000/2674, art. 2

F7 2 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7 Sch. 2A para. 2 repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

[F33 2 (1) A mixture which is higher octane unleaded petrol is produced in contravention of this paragraph if it is produced by adding an octane enhancer to—

(a) unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a),

(b) unleaded petrol in respect of which a rebate has been allowed under section 13A(1A)(b), or

(c) a mixture of petrol within paragraph (a) or (b),

or by mixing higher octane unleaded petrol with any such petrol as is mentioned in paragraph (a), (b) or (c).

(2) This paragraph is subject to any direction given under paragraph 3.]

Textual Amendments

F33 Sch. 2A para. 2 substituted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 2(1); S.I. 2000/2674, art. 2

[F8 Mixing different kinds of unleaded petrol U.K.

Textual Amendments

F8 Sch. 2A para. 2A and cross-heading inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(1); S.I. 2000/2674, art. 2

F9 2A (1) A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing— U.K.

(a) petrol on which duty has been paid at the rate specified in section 6(1A)(a), and

(b) petrol in respect of which a rebate has been allowed under section 13A,

and the mixture produced is unleaded petrol that is not ultra low sulphur petrol.

(2) This paragraph is subject to any direction given under paragraph 3.]

Textual Amendments

F9 Sch. 2A para. 2A substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(3)(5)

F34 2A (1) A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing unleaded petrol of any two or more of the following descriptions—

(a) petrol on which duty has been paid at the rate specified in section 6(1A)(a),

(b) petrol in respect of which a rebate has been allowed under section 13A(1A)(b),

(c) petrol in respect of which a rebate has been allowed under section 13A(1A)(a),

where the mixture produced is petrol of a description subject to a higher effective rate of duty than one or more of the ingredients of the mixture.

(2) The comparison required by sub-paragraph (1) shall be made by reference to the effective rates of duty in force at the time the mixture is produced.

(3) This paragraph is subject to any direction given under paragraph 3.

Textual Amendments

F34 Sch. 2A para. 2A inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(1); S.I. 2000/2674, art. 2

Power to create exceptions U.K.

3 U.K. The Commissioners may give a direction that, in such description of circumstances as may be specified in the direction, a mixture is not produced in contravention of [F10 paragraph 1 F11 . . . or 2A above].

Textual Amendments

F10 Words in Sch. 2A para. 3 substituted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(2); S.I. 2000/2674, art. 2

F11 Words in Sch. 2A para. 3 repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

3 The Commissioners may give a direction that, in such description of circumstances as may be specified in the direction, a mixture is not produced in contravention of [F35 paragraph 1, 2 or 2A above].

Textual Amendments

F35 Words in Sch. 2A para. 3 substituted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(2); S.I. 2000/2674, art. 2

Part II U.K. Heavy oil

Mixing partially rebated heavy oil with unrebated heavy oil U.K.

4 U.K. A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a) gas oil in respect of which a rebate has been allowed under section 11(1)(b) [F12 or (ba)] of this Act; and

(b) heavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle.

Textual Amendments

F12 Words in Sch. 2A para. 4(a) inserted (15.8.1997) by 1997 c. 16, s. 7(9)(a); S.I. 1997/1960, art. 2

Mixing fully rebated heavy oil with unrebated heavy oil U.K.

5 U.K. A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a) heavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; and

(b) heavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle.

Mixing fully rebated heavy oil with partially rebated heavy oil U.K.

6 U.K. A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a) heavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; and

(b) gas oil in respect of which a rebate has been allowed under section 11(1)(b) [F13 or (ba)] of this Act.

Textual Amendments

F13 Words in Sch. 2A para. 6(b) inserted (15.8.1997) by 1997 c. 16, s. 7(9)(b); S.I. 1997/1960, art. 2

[F14 Mixing different types of partially rebated gas oil U.K.

Textual Amendments

F14 Sch. 2A para. 6A inserted (15.8.1997) by 1997 c. 16, s. 7(9)(c); S.I. 1997/1960, art. 2

F15 6A U.K. A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a) ultra low sulphur diesel in respect of which a rebate has been allowed under section 11(1)(ba) of this Act; and

(b) gas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act.]

Textual Amendments

F15 Sch. 2A para. 6A inserted (15.8.1997) by 1997 c. 16, s. 7(9)(c); S.I. 1997/1960, art. 2

Complex mixtures of heavy oils U.K.

7 U.K. A mixture of heavy oils is produced in contravention of this paragraph [F16 if the production of a mixture of two of the components of that mixture is a contravention of any of paragraphs 4 to 6A above.]

Textual Amendments

F16 Words in Sch. 2A para. 7 substituted (15.8.1997) by 1997 c. 16, s. 7(9)(d); S.I. 1997/1960, art. 2

[F17 Part IIA U.K. Unrebated heavy oil

Textual Amendments

F17 Sch. 2A Pt. IIA para. 7A inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(4)(6)

F18 7A U.K. A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a) ultra low sulphur diesel in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle; and

(b) heavy oil of any other description in respect of which, on its delivery for home use, such a declaration was made.]

Textual Amendments

F18 Sch. 2A Pt. IIA para. 7A inserted (retrospectove to 6pm on 17.3.1998) by 1998 c. 36, s. 9(4)

Yn ddilys o 24/07/2002

[F19 Part 2B Biodiesel

Textual Amendments

F19 Sch. 2A, Part 2B, para. 7B inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 5(3)

Mixing biodiesel with rebated heavy oil U.K.

F20 7B (1) A mixture is produced in contravention of this paragraph if it is produced by mixing—

(a) biodiesel or a substance containing biodiesel, and

(b) rebated heavy oil.

(2) In sub-paragraph (1)(b) above “rebated heavy oil” means heavy oil in respect of which a rebate has been allowed under section 11 of this Act.]

Textual Amendments

F19 Sch. 2A, Part 2B, para. 7B inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 5(3)

F20 Sch. 2A Part 2B, para. 7B inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 5(3)

Part III U.K. Rates of duty, etc.

Rate for mixtures of light oil U.K.

8 (1) Subject to paragraph 10 below, duty under section 20AAA(1) of this Act shall be charged at the following rates. U.K.

[F21 (2) In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate in force under section 6(1A)(b) at the time the mixture is produced.]

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F22 (3A) In the case of a mixture produced in contravention of paragraph 2A above, the rate is that produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A.]

F23 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F21 Sch. 2A para. 8(2) substituted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 1(2); S.I. 2000/2674, art. 2

F22 Sch. 2A para. 8(3A) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(4)(5)

F23 Sch. 2A para. 8(4) repealed (1.10.2000) by 2000 c. 17, s. 156, Sch. 40 Pt. I(1) Note 1; S.I. 2000/2674, art. 2

8 (1) Subject to paragraph 10 below, duty under section 20AAA(1) of this Act shall be charged at the following rates.

[F36 (2) In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate in force under section 6(1A)(b) at the time the mixture is produced.]

[F37 (3) In the case of a mixture produced in contravention of paragraph 2 above, the rate is the rate produced by deducting from the rate referred to in sub-paragraph (2) the rate of rebate which at that time is in force under section 13A(1A)(a) of this Act.]

[F38 (3A) In the case of a mixture produced in contravention of paragraph 2A above, the rate is—

(a) in the case of a mixture that is higher octane unleaded petrol, the rate produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A(1A)(a);

(b) in the case of a mixture that is neither higher octane unleaded petrol nor ultra low sulphur petrol, the rate produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A(1A)(b).]

F39 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F36 Sch. 2A para. 8(2) substituted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 1(2); S.I. 2000/2674, art. 2

F37 Sch. 2A para. 8(3) substituted (1.10.2000) by 2000 c. 17. ss. 5(6), 6, Sch. 1 para. 2(2); S.I. 2000/2674, art. 2

F38 Sch. 2A para. 8(3A) inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(3); S.I. 2000/2674, art. 2

F39 Sch. 2A para. 8(4) repealed (1.10.2000) by 2000 c. 17, s. 156, Sch. 40 Pt. I(1) Note 1; S.I. 2000/2674, art. 2

Rate for mixtures of heavy oil U.K.

9 (1) Subject to paragraph 10 below, duty charged under subsection (2) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is supplied as mentioned in that subsection.

[F24 (1A) Subject to paragraph 10 below, duty charged under subsection (2A) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is produced.]

(2) In this paragraph “the rate for heavy oil” means the rate given [F25 by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel].

Textual Amendments

F24 Sch. 2A para. 9(1A) inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(5)(6)

F25 Words in Sch. 2A para. 9(2) substituted (15.8.1997) by 1997 c. 16, s. 7(9)(f); S.I. 1997/1960, art. 2

Credit for duty paid on ingredients of mixture U.K.

10 [F26 (1)] F27 . . . where duty is charged under section 20AAA of this Act in respect of any mixture, the amount of duty produced by applying paragraph 8 or 9 above shall be reduced by the amount of any duty under section 6 of this Act which the Commissioners are satisfied has been paid in respect of any ingredient of the mixture.

F28 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F26 Sch. 2A para. 10(1) renumbered (1.10.2000) for Sch. 2A para. 10 by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(4); S.I. 2000/2674, art. 2

F27 Words in Sch. 2A para. 10(1) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

F28 Sch. 2A para. 10(2) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

10 [F40 (1)] [F41 Subject to sub-paragraph (2),]where duty is charged under section 20AAA of this Act in respect of any mixture, the amount of duty produced by applying paragraph 8 or 9 above shall be reduced by the amount of any duty under section 6 of this Act which the Commissioners are satisfied has been paid in respect of any ingredient of the mixture.

[F42 (2) Sub-paragraph (1) does not apply in the case of any such mixture as is mentioned in paragraph 8(3A)(b) as regards the duty paid in respect of any ingredient in the mixture that is subject to a higher effective rate of duty than the resulting mixture.]

Textual Amendments

F40 Sch. 2A para. 10(1) renumbered (1.10.2000) for Sch. 2A para. 10 by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(4); S.I. 2000/2674, art. 2

F41 Words in Sch. 2A para. 10(1) inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(4); S.I. 2000/2674, art. 2

F42 Sch. 2A para. 10(2) inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(4); S.I. 2000/2674, art. 2

Interpretation U.K.

11 (1) In this Schedule— U.K.

• [F29 “fuel oil” has the same meaning] as in section 11 of this Act;

  F30 . . .

F31 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F29 Words in Sch. 2A para. 11 substituted (15.8.1997) by 1997 c. 16, s. 7(9)(g); S.I. 1997/1960, art. 2

F30 Sch. 2A para. 11(1): definitions of

“leaded”

and

“unleaded”

petrol repealed (1.10.2000) by 2000 c. 17, s. 156, Sch. 40 Pt. I(1) Note 1; S.I. 2000/2674, art. 2

F31 Sch. 2A para. 11(2) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

11 (1) In this Schedule—

• [F43 “fuel oil” has the same meaning] as in section 11 of this Act;

  F44 . . .

[F45 (2) References in this Schedule to the effective rate of duty, in relation to petrol of any description, are to the rate of duty in force reduced by any applicable rebate.]

Textual Amendments

F43 Words in Sch. 2A para. 11 substituted (15.8.1997) by 1997 c. 16, s. 7(9)(g); S.I. 1997/1960, art. 2

F44 Sch. 2A para. 11(1): definitions of

“leaded”

and

“unleaded”

petrol repealed (1.10.2000) by 2000 c. 17, s. 156, Sch. 40 Pt. I(1) Note 1; S.I. 2000/2674, art. 2

F45 Sch. 2A para. 11(2) inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 4; S.I. 2000/2674, art. 2