Finance Act 1985

1 The following shall be substituted for section 20 of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (contaminated or accidentally mixed oil)-

“20 Contaminated or accidentally mixed oil.

(1) This section applies where it is shown to the satisfaction of the Commissioners-

(a) that hydrocarbon oil has been delivered for home use, that since it was so delivered it has become contaminated, and that at the time it became contaminated it was oil on which the appropriate duty of excise had been paid, or

(b) that hydrocarbon oils of different descriptions have been delivered for home use, that since they were so delivered they have become accidentally mixed with each other, and that at the time of mixing they were oils on which the appropriate duty of excise had been paid.

(2) Subject to any conditions which the Commissioners see fit to impose for the protection of the revenue, they may make to such person as they see fit a payment in accordance with subsection (3) below.

(3) The payment shall be of an amount appearing to the Commissioners to be equal to the excise duty which would have been payable if—

(a) the oil had been delivered for home use (uncontaminated) at the time it became contaminated (where subsection (1)(a) above applies), or

(b) the oils had been delivered for home use (unmixed) at the time they became mixed (where subsection (1)(b) above applies).”