- 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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Changes over time for: Section 24
Version Superseded: 01/06/1997
Alternative versions:
- 01/02/1991- Amendment
- 01/01/1995- Amendment
- 29/04/1996- Amendment
- 01/10/1996- Amendment
- Stop date 31/10/1996- Amendment
- 01/11/1996- Amendment
- 26/11/1996
Point in time - 01/06/1997- Amendment
- 15/08/1997- Amendment
- 28/07/2000- Amendment
- 11/05/2001- Amendment
- 24/07/2002- Amendment
- 01/04/2008- Amendment
- 01/11/2008- Amendment
- 01/10/2021- Amendment
- 01/04/2022- Amendment
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Point in time view as at 26/11/1996. This version of this provision has been superseded.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 24 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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24 Control of use of duty-free and rebated oil.U.K.
(1)The Commissioners may make regulations for any of the purposes of [F1section 6(3)] section 9(1) or (4), section 12 [F2section 13A [F3section 13AA]][F4, section 14(1), section 17, F5. . . section 19 [F6, section 19A or section 24A of this Act]], and in particular for the purposes specified in Schedule 4 to this Act.
(2)Regulations made for the purposes of section 12 [F7or section 13AA] above may provide for restricting (whether by reference to locality, the obtaining of a licence from the Commissioners or other matters) the cases in which payments to the Commissioners under subsection (2) of that section are to be effective for the purposes of that subsection.
(3)For the purposes of the Customs and Excise Acts 1979, the presence in any hydrocarbon oil of a marker which, in regulations made under this section, is prescribed in relation to—
(a)oil delivered without payment of duty under section 9 above; or
(b)rebated heavy oil or rebated light oil,
shall be conclusive evidence that that oil has been so delivered or, as the case may be, that the rebate in question has been allowed.
(4)[F8Where any person] contravenes or fails to comply with any regulation made under this section [F9his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]
(5)Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.
Textual Amendments
F1Words inserted by virtue of Finance Act 1982 (c. 39, SIF 40:1), s. 4(3)
F2Words inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 1(2)(4)
F3Words in s. 24(1) inserted (1.10.1996) by 1996 c. 8, s. 5(5)(a)(6); S.I. 1996/2314, art. 2
F4Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 6(1)(2)
F5Words in s. 24(1) repealed (1.11.1996) by 1996 c. 8, ss. 8, 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2
F7Words in s. 24(2) inserted (1.10.1996) by 1996 c. 8, s. 5(5)(b)(6); S.I. 1996/2314, art. 2
F8Words in s. 24(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 58(a) (with s. 19(3)); S.I. 1994/2679, art. 3
F9Words in s. 24(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 58(b) (with s. 19(3)); S.I. 1994/2679, art. 3
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