- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/03/1992)
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Point in time view as at 06/03/1992.
There are currently no known outstanding effects for the Finance Act 1985, Paragraph 2.
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2U.K.The following shall be inserted after section 20 of that Act (as substituted by paragraph 1 above)—
(1)In this section “new oil” means hydrocarbon oil which after it has been charged under section 6 above as oil of one description becomes oil of a different description as a result of approved mixing in a pipeline with other hydrocarbon oil which has been so charged; and “approved mixing” has the meaning given by subsection (5) below.
(2)Where the Commissioners are of opinion that, if the new oil had fallen to be charged under section 6 above as oil of the different description, the amount of duty would have been greater or less than that actually charged, then—
(a)if in their opinion the amount would have been greater, they may charge under this section a duty of excise on the oil of an amount equal to the difference, and
(b)if in their opinion the amount would have been less, they may make under this section an allowance equal to the difference.
(3)In determining the amount of duty which would have been charged if the new oil had fallen to be charged under section 6 above as oil of the different description, the rates to be applied are those effective at the time when in the Commissioners’ opinion the oil became oil of the different description.
(4)Where the Commissioners have made a charge or allowance under subsection (2) above, then, for the purposes of this Act, any relief or rebate which was permitted or allowed at the time of the charge under section 6 above shall be disregarded.
(5)The Commissioners may make regulations—
(a)enabling them to grant to persons (whether individually or of a specified class) permission to mix in a pipeline different descriptions of hydrocarbon oil (whether generally or in the case of specified descriptions only) and to withdraw permission for reasonable cause;
(b)enabling permission to be granted subject to conditions and conditions to be varied for reasonable cause,
and in this section “approved mixing” means mixing in accordance with permission under the regulations.
(6)The Commissioners may make regulations—
(a)for prescribing the method of charging the duty under this section;
(b)for determining the form of the allowance under this section (which may be by way of repayment or otherwise) and the time the allowance may be made.
(7)Regulations under this section may make different provision for different circumstances.”
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