12 Rebate not allowed on fuel for road vehicles.U.K.
(1)If, on the delivery of heavy oil for home use, it is intended to use the oil as fuel for a road vehicle, a declaration shall be made to that effect in the entry for home use and thereupon no rebate [F1under section 11 above] shall be allowed in respect of that oil.
(2)No heavy oil on whose delivery for home use rebate has been allowed [F2(whether under [F3section 11] above or [F4section 13ZA or] 13AA(1) below)] shall—
(a)be used as fuel for a road vehicle; or
(b)be taken into a road vehicle as fuel,
unless an amount equal to the amount for the time being allowable in respect of rebate on like oil has been paid to the Commissioners in accordance with regulations made under section 24(1) below for the purposes of this section.
F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 12(1) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 6
F2Words in s. 12(2) inserted (1.10.1996) by 1996 c. 8, s. 5(3); S.I. 1996/2314, art. 2(b)
F3Words in s. 12(2) substituted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 7
F4Words in s. 12(2) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 26, 37
F5S. 12(3) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 8, 26(b)
Modifications etc. (not altering text)
C1S. 12(2) restricted by S.I. 1989/2439, reg. 2