Hydrocarbon Oil Duties Act 1979

[F32A(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

F3Sch. 2A para. 2A substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(3)(5)

F42A(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