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Hydrocarbon Oil Duties Act 1979

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Changes over time for: Paragraph 2A

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No versions valid at: 15/10/1993

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Point in time view as at 15/10/1993. This version of this provision is not valid for this point in time. Help about Status

Changes to legislation:

Hydrocarbon Oil Duties Act 1979, Paragraph 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

Yn ddilys o 01/10/2000

F12A(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.

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