Hydrocarbon Oil Duties Act 1979

24 Control of use of duty-free and rebated oil. U.K.

(1) The Commissioners may make regulations for any of the purposes of F1 ... section 9(1) or (4), [F2 any of sections 11 to [F3 14E],] [F4 section 17, F5 ... section 19[F6 , section 19A[F7 , section 20AB] or section 24A of this Act]], and in particular for the purposes specified in Schedule 4 to this Act.

(2) [F8 The regulations] 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 [F9 under [F10 section 12(2), [F11 13ZB(2),] 13AA(3) or 14C(3) are to be effective for the purposes of those provisions]].

(3) For the purposes of the Customs and Excise Acts 1979, the presence in any hydrocarbon oil[F12 , biodiesel or bioblend] 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[F13 , rebated light oil, rebated biodiesel or rebated bioblend],

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.

[F14 (3A) Subsection (3) does not apply to heavy oil, biodiesel or bioblend used in any vehicle, vessel, machine or appliance if it is proved to the satisfaction of the Commissioners that the heavy oil, biodiesel or bioblend was taken into the vehicle, vessel, machine or appliance in accordance with the law of the place where it was taken in.]

(4) [F15 Where any person] contravenes or fails to comply with any regulation made under this section [F16 his 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.]

[F17 (4A) Where—

(a) a rebate of duty is allowed on any oil[F18 , biodiesel or bioblend], and

(b) a person contravenes or fails to comply with any requirement which, by virtue of any regulations made under this section, is a condition of allowing the rebate,

the Commissioners may assess an amount equal to the rebate as being excise duty due from that person, and notify him or his representative accordingly.

(4B) Where—

(a) any oil is delivered without payment of duty, and

(b) a person contravenes or fails to comply with any requirement which, by virtue of any regulations made under this section, is a condition of allowing the oil to be delivered without payment of duty,

the Commissioners may assess an amount equal to the excise duty on like oil at the rate in force at the time of the contravention or failure to comply as being excise duty due from that person, and notify him or his representative accordingly.]

F19 [(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) Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil[F20 , biodiesel or bioblend] taken in pursuance of regulations made under this section.

Textual Amendments

F1 Words in s. 24(1) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 5, 21

F2 Words in s. 24(1) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(2), 26(b)

F3 Word in s. 24(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 16, 21

F4 Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 6(1)(2)

F5 Words 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

F6 Words in s. 24(1) substituted (29.4.1996) by virtue of 1996 c. 8, s. 7(2)

F7 S. 24(1) inserted (5.11.2001) by 2001 c. 9, s. 3(2)

F8 Words in s. 24(2) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(3)(a), 26(b)

F9 Words in s. 24(2) substituted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 8

F10 Words in s. 24(2) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(3)(b), 26(b)

F11 Word in s. 24(2) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 31, 37

F12 Words in s. 24(3) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(4)(a), 26(b)

F13 Words in s. 24(3)(b) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(4)(b), 26(b)

F14 S. 24(3A) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 18(1)(2)

F15 Words 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

F16 Words 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

F17 Ss. 4A, 4B inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 6(6), 7; S.I. 1997/1305, art. 2

F18 Words in s. 24(4A)(a) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(5), 26(b)

F19 S. 24(4C)(4D) inserted (28.7.2000) by 2000 c. 17, s. 10(4)

F20 Words in s. 24(5) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 20(6), 26(b)

Modifications etc. (not altering text)

C1 S. 24 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)