Finance Act 2000

Converting unleaded petrol into higher octane unleaded petrol

2 (1) In that Schedule, for paragraph 2 substitute—

“Converting unleaded petrol into higher octane unleaded petrol

2 (1) A mixture which is higher octane unleaded petrol is produced in contravention of this paragraph if it is produced by adding an octane enhancer to—

(a) unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a),

(b) unleaded petrol in respect of which a rebate has been allowed under section 13A(1A)(b), or

(c) a mixture of petrol within paragraph (a) or (b),

or by mixing higher octane unleaded petrol with any such petrol as is mentioned in paragraph (a), (b) or (c).

(2) This paragraph is subject to any direction given under paragraph 3.”.

(2) In paragraph 8 of that Schedule (rate for mixtures of light oil), for sub-paragraph (3) substitute—

“(3) In the case of a mixture produced in contravention of paragraph 2 above, the rate is the rate produced by deducting from the rate referred to in sub-paragraph (2) the rate of rebate which at that time is in force under section 13A(1A)(a) of this Act.”.