Chwilio Deddfwriaeth

Chwiliad Uwch

Hydrocarbon Oil Duties Act 1979

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

20Oil contaminated or accidentally mixed in warehouse

(1)Where in the case of hydrocarbon oil which has been delivered for home use it is shown to the satisfaction of the Commissioners—

(a)that since it was so delivered the oil has been deposited unused in an oil warehouse ; and

(b)that it has been so deposited by reason of having become contaminated or by reason of its consisting of different descriptions of hydrocarbon oil which have accidentally become mixed ; and

(c)that at the time when it was so deposited it was oil or, as the case may be, was a mixture of oils, on which the appropriate duty of excise had been paid and not repaid and on which drawback had not been allowed,

then, subject to any conditions which the Commissioners see fit to impose for the protection of the revenue, the Commissioners may make to the occupier of that warehouse a payment in accordance with subsection (2) below.

(2)The payment referred to in subsection (1) above shall be a payment of an amount appearing to the Commissioners to be equal to the excise duty which would have been payable if—

(a)the oil had not become contaminated or mixed; and

(b)it had first been delivered for home use at the time when it was deposited in the warehouse and the duty had first become chargeable on that delivery.

(3)In this section " oil warehouse " means a place of security approved by the Commissioners under section 92 of the Management Act for the depositing, keeping and securing of hydrocarbon oil, and includes a refinery.

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