In this section—

• “fuel oil” means heavy oil which contains in solution an amount of asphaltenes of not less than 0·5 per cent. or which contains less than 0·5 per cent. but not less than 0·1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C; and

• “gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C.

If, on the delivery of heavy oil for home use, it is intended to use the oil as fuel for a road vehicle, a declaration shall be made to that effect in the entry for home use and thereupon no rebate shall be allowed in respect of that oil.

F6Where any person supplies heavy oil having reason to believe that it will be put to a particular use F6and that use would, if a payment under subsection (2) of section 12 above were not made in respect of the oil, contravene that subsection F7his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)..

A person who is liable for heavy oil being taken into a road vehicle in contravention of subsection (2) of section 12 above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that section should be contravened.

For the purposes of this section, a person is liable for heavy oil being taken into a road vehicle in contravention of section 12(2) above if he is at the time the person having the charge of the vehicle or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.

On unleaded petrol charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of F10£0.0482 a litre.

For the purposes of this section petrol is “unleaded” if it contains not more than 0.013 grams of lead per litre of petrol or, if the petrol is delivered for home use before 1st April 1990, not more than 0.020 grams of lead per litre of petrol.

Rebate shall not be allowed under this section in any case where it is allowed under section 14 below.

Subsection (2) above does not apply to any quantity of kerosene in respect of which there has been paid to the Commissioners an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the payment.

A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.

For the purposes of this section and section 13AB below—

For the purposes of this section and section 13AB below the rate for rebated gas oil which is in force at any time is the rate of duty which at that time is in force under section 6(1) above in the case of heavy oil as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.

If a person other than the owner is for the time being entitled to possession of the engine, that other person and not the owner is liable.

In this section “the relevant intent” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.

Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.

Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.

On light oil charged with the excise duty on hydrocarbon oil, and delivered for home use as furnace fuel for burning in vaporised or atomised form by a person for the time being approved in accordance with regulations made for the purposes of this subsection under section 24(1) below, there shall be allowed at the time of delivery a rebate of duty at a rate of F11£0.0181 a litre less than the rate at which the duty is charged.

In giving their consent for the purposes of subsection (2) above, the Commissioners may impose such conditions as they think fit.

F13Where any person supplies oil having reason to believe that it will be used otherwise than as mentioned in subsection (1) above F13and that use without the consent of the Commissioners would contravene subsection (2) above F14his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)..

A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (2) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.

For the purposes of this section, a person is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (2) above if he is at the time the person having the charge of the vehicle, appliance or tank, or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.

Any oil acquired, or taken into a vehicle, appliance or storage tank, as mentioned in subsection (2) above, or supplied as mentioned in subsection (5) or (6) above, shall be liable to forfeiture.