Finance Act 2000

10 Rebates, marking and reliefs

(1) The [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 is amended in accordance with subsections (2) to (4).

(2) In section 11 (rebate on heavy oil), after subsection (2) insert—

“(3) This subsection applies in any case where—

(a) oil is delivered for home use,

(b) regulations under section 24 below require, as a condition of allowing a rebate on the oil under subsection (1) above, that a marker prescribed by regulations under that section shall have been added to the oil, and

(c) the marker is present at the time of delivery for home use but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under that section.

(4) In any case where subsection (3) above applies, a rebate may be allowed on the oil at the time it is delivered for home use if it appears to the Commissioners to be appropriate to allow it.

(5) Where a rebate is allowed under subsection (4) above, the rate at which the rebate is allowed—

(a) shall be such rate as appears to the Commissioners to be appropriate, but

(b) shall not be less than 95 per cent. of, and shall not exceed, the rate of rebate specified in the relevant paragraph of subsection (1) above.”.

(3) In section 20AA(2) (provision in connection with allowing reliefs)—

(a) in paragraph (a) (relief may take form of repayment or remission), after “repayment or remission” insert “or an allowance to be set off against duty payable to the Commissioners by the person claiming relief”; and

(b) after paragraph (g) insert—

“(ga) provide for oil on which relief is allowed to be treated for the purposes of this Act as oil on which a rebate has been allowed;”.

(4) In section 24 (regulations controlling use of duty-free and rebated oil), after subsection (4B) insert—

“(4C) In a case where subsection (4D) below applies, the power of the Commissioners under subsection (4A) above includes power, if it appears to them to be appropriate, to assess (and notify) an amount less than the amount of the rebate concerned.

(4D) This subsection applies in any case where—

(a) the Commissioners have power to assess (and notify) an amount under subsection (4A) above by virtue of a contravention of, or failure to comply with, a requirement such as is mentioned in paragraph 5 of Schedule 4 to this Act, and

(b) the marker whose addition is required by the requirement is present at the time of the contravention or failure but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under this section for the purpose mentioned in paragraph 7 of that Schedule.”.

(5) In paragraph 4 of Schedule 5 to the [1994 c. 9.] Finance Act 1994 (decisions under the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 of which a review may be required), after sub-paragraph (1) insert—

“(1A) Any decision which is made under or for the purposes of any regulations made under section 20AA of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 and is a decision as to whether or not relief is to be allowed.”.