Hydrocarbon Oil Duties Act 1979

Yn ddilys o 15/11/1996

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

6A 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) of this Act.