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Hydrocarbon Oil Duties Act 1979

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Changes over time for: SCHEDULE 2A

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Version Superseded: 24/07/2002

Status:

Point in time view as at 08/03/2001. This version of this schedule contains provisions that are not valid for this point in time. Help about Status

Changes to legislation:

Hydrocarbon Oil Duties Act 1979, SCHEDULE 2A is up to date with all changes known to be in force on or before 14 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1SCHEDULE 2AU.K. Mixing of rebated oil]

Textual Amendments

F1Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2

[Part IU.K. Light oil

Converting unleaded petrol into leaded petrolU.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 [F4paragraph (aa)]above and unleaded petrol of a description mentioned in [F5paragraph (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

F3Sch. 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)

F4Words in Sch. 2A para. 1(c) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(2)(b)(i)(5)

F5Words in Sch. 2A para. 1(c) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(2)(b)(ii)(5)

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

Textual Amendments

F6Sch. 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

F72U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 2A para. 2 repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

[F8Mixing different kinds of unleaded petrolU.K.

Textual Amendments

F8Sch. 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

F92A(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

F9Sch. 2A para. 2A substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(3)(5)

Power to create exceptionsU.K.

3U.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 [F10paragraph 1 F11. . . or 2A above].

Textual Amendments

F11Words 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

Part IIU.K.Heavy oil

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

4U.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) [F12or (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

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

5U.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 oilU.K.

6U.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) [F13or (ba)] of this Act.

Textual Amendments

[F14 Mixing different types of partially rebated gas oilU.K.

Textual Amendments

F156AU.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

Complex mixtures of heavy oilsU.K.

7U.K.A mixture of heavy oils is produced in contravention of this paragraph [F16if 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

F16Words in Sch. 2A para. 7 substituted (15.8.1997) by 1997 c. 16, s. 7(9)(d); S.I. 1997/1960, art. 2

[F17Part IIAU.K. Unrebated heavy oil

Textual Amendments

F17Sch. 2A Pt. IIA para. 7A inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(4)(6)

F187AU.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

F18Sch. 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

[F19Part 2B Biodiesel

Textual Amendments

F19Sch. 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 oilU.K.

F207B(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

F19Sch. 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)

F20Sch. 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 IIIU.K. Rates of duty, etc.

Rate for mixtures of light oilU.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

F22Sch. 2A para. 8(3A) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(4)(5)

Rate for mixtures of heavy oilU.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 [F25by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel].

Textual Amendments

F24Sch. 2A para. 9(1A) inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(5)(6)

F25Words 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 mixtureU.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

F26Sch. 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

F27Words 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

F28Sch. 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

InterpretationU.K.

11(1)In this Schedule—U.K.

  • [F29fuel oil” has the same meaning] as in section 11 of this Act;

    F30. . .

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

Textual Amendments

F29Words in Sch. 2A para. 11 substituted (15.8.1997) by 1997 c. 16, s. 7(9)(g); S.I. 1997/1960, art. 2

F30Sch. 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

F31Sch. 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

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