Yn ddilys o 15/11/1996
4A 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) 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.