Hydrocarbon Oil Duties Act 1979

13 Penalties for [F1contravention of section 12].U.K.

(1)[F2Where any person]—

(a)uses heavy oil in contravention of section 12(2) above; or

(b)is liable for heavy oil being taken into a road vehicle in contravention of that subsection,

[F3his use of the oil [F4or his becoming so liable (or, where his conduct includes both, each of them)] shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)]. . .

[F5(1A)Where oil is used, or is taken into a road vehicle, in contravention of section 12(2) above, the Commissioners may—

(a)assess an amount equal to the rebate on like oil at the rate in force at the time of the contravention as being excise duty due from any person who used the oil or was liable for the oil being taken into the road vehicle, and

(b)notify him or his representative accordingly.]

(2)[F6Where any person] supplies heavy oil having reason to believe that it will be put to a particular use [F6and] that use would, if a payment under subsection (2) of section 12 above were not made in respect of the oil, contravene that subsection [F7his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).].

(3)A person who, with the intent that the restrictions imposed by section 12 above should be contravened,—

(a)uses heavy oil in contravention of subsection (2) of that section; or

(b)supplies heavy oil having reason to believe that it will be put to a particular use, being a use which would, if a payment under that subsection were not made in respect of the oil, contravene that subsection,

shall be guilty of an offence under this subsection.

(4)A person who is liable for heavy oil being taken into a road vehicle in contravention of subsection (2) of section 12 above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that section should be contravened.

(5)A person guilty of an offence under subsection (3) or (4) above shall be liable—

(a)on summary conviction, to a penalty of [F8£20,000] or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F97 years], or to both.

(6)Any heavy oil—

(a)taken into a road vehicle as mentioned in section 12(2) above or supplied as mentioned in subsection (2) or (3) above; or

(b)taken as fuel into a vehicle at a time when it is not a road vehicle and remaining in the vehicle as part of its fuel supply at a later time when it becomes a road vehicle,

shall be liable to forfeiture.

F10(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in s. 13 heading substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 27, 37

F2Words in s. 13(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3

F3Words in s. 13(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

F4Words in s. 13(1) substituted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by 2000 c. 17, s. 8(2)(a)(4)

F5S. 13(1A) inserted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by 2000 c. 17, s. 8(3)(4)

F6Words in s. 13(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(2)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

F7Words in s. 13(2) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(2)(c) (with s. 19(3)); S.I. 1994/2679, art. 3

F10S. 13(7) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 9, 26(b)

Modifications etc. (not altering text)

C1S. 13 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)