- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (26/11/1996)
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Hydrocarbon Oil Duties Act 1979
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Rhagor o Adnoddau
Changes over time for: Section 20AAB
Version Superseded: 17/03/1998
Alternative versions:
- 15/11/1996- Amendment
- 26/11/1996
Point in time - 17/03/1998- Amendment
- 24/07/2002- Amendment
- 22/07/2004- Amendment
Status:
Point in time view as at 26/11/1996. This version of this provision has been superseded.
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Hydrocarbon Oil Duties Act 1979, Section 20AAB is up to date with all changes known to be in force on or before 14 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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F120AAB Mixing of rebated oil: supplementary.U.K.
(1)A person who—
(a)produces a mixture on which duty is charged under section 20AAA(1) above, or
(b)supplies a mixture on which duty is charged under section 20AAA(2) above,
must notify the Commissioners that he has done so within the period of seven days beginning with the date on which he produced or (as the case may be) supplied the mixture.
(2)A person is not required to give a notification under subsection (1) above if, before he produced or (as the case may be) supplied the mixture, he notified the Commissioners that he proposed to do so.
(3)Notification under subsection (1) or (2) above must be given in such form and in such manner, and must contain such particulars, as the Commissioners may direct.
(4)Subject to subsection (7) below, where it appears to the Commissioners—
(a)that a person has produced or supplied a mixture on which duty is charged under section 20AAA above, and
(b)that he is the person liable to pay the duty,
they may assess the amount of duty due from him to the best of their judgement and notify that amount to him or his representative.
(5)An assessment under subsection (4) above shall be treated as if it were an assessment under section 12(1) of the M1Finance Act 1994.
(6)The Commissioners may give a direction that a person who is, or expects to be, liable to pay duty charged under section 20AAA above—
(a)shall account for duty charged under that section by reference to such periods (“accounting periods”) as may be determined by or under the direction;
(b)shall make, in relation to accounting periods, returns in such form and at such times and containing such particulars as may be so determined;
(c)shall pay duty charged under that section at such times and in such manner as may be so determined.
(7)The power to make an assessment under subsection (4) above does not apply in relation to a person who is for the time being subject to a direction under subsection (6) above.
(8)Where any person—
(a)fails to give a notification which he is required to give under subsection (1) above, or
(b)fails to comply with a direction under subsection (6) above,
his failure shall attract a penalty under section 9 of the M2Finance Act 1994 (civil penalties).
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