8(1)Subject to paragraph 10 below, duty under section 20AAA(1) of this Act shall be charged at the following rates.
(2)In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate for light oil in force at the time that the mixture is produced.
(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 for light oil in force at the time the mixture is produced the rate of rebate which at that time is in force under section 13A(1A)(a) of this Act.
(4)In this paragraph “the rate for light oil” means the rate given in the case of light oil by [F1section 6(1A)] of this Act.
Textual Amendments
F1Words in Sch. 2A para. 8(4) substituted (15.8.1997) by 1997 c. 16, s. 7(9)(e); S.I. 1997/1960, art. 2