- Latest available (Revised)
- Point in Time (15/08/1997)
- Original (As enacted)
Version Superseded: 17/03/1998
Point in time view as at 15/08/1997. This version of this schedule contains provisions that are not valid for this point in time.
Hydrocarbon Oil Duties Act 1979,
SCHEDULE 2A is up to date with all changes known to be in force on or before 04 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Textual Amendments
1(1)A mixture which is leaded petrol is produced in contravention of this paragraph if such a mixture is produced by—
(a)adding lead to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of section 13A of this Act at the rate given by subsection (1A)(a) of that section;
(b)adding lead to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of that section at the rate given by subsection (1A)(b) of that section; or
(c)adding lead to a mixture of unleaded petrol of a description mentioned in paragraph (a) above and unleaded petrol of a description mentioned in paragraph (b) above.
(2)In sub-paragraph (1) above the reference to adding lead to unleaded petrol includes a reference to adding leaded petrol to unleaded petrol.
(3)This paragraph is subject to any direction given under paragraph 3 below.
2(1)A mixture which is super-unleaded petrol is produced in contravention of this paragraph if such a mixture is produced by adding an octane enhancer to unleaded petrol in respect of which a rebate has been allowed under subsection (1) of section 13A of this Act at the rate given by subsection (1A)(b) of that section.
(2)For the purposes of sub-paragraph (1) above “super-unleaded petrol” means unleaded petrol—
(a)whose research octane number is not less than 96; and
(b)whose motor octane number is not less than 86.
(3)Subsection (1C) of section 13A applies for the purposes of this paragraph as it applies for the purposes of that section.
(4)This paragraph is subject to any direction given under paragraph 3 below.
Valid from 01/10/2000
Textual Amendments
F2Sch. 2A para. 2A and cross-heading inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(1); S.I. 2000/2674, art. 2
F32A(1)A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing unleaded petrol of any two or more of the following descriptions—
(a)petrol on which duty has been paid at the rate specified in section 6(1A)(a),
(b)petrol in respect of which a rebate has been allowed under section 13A(1A)(b),
(c)petrol in respect of which a rebate has been allowed under section 13A(1A)(a),
where the mixture produced is petrol of a description subject to a higher effective rate of duty than one or more of the ingredients of the mixture.
(2)The comparison required by sub-paragraph (1) shall be made by reference to the effective rates of duty in force at the time the mixture is produced.
(3)This paragraph is subject to any direction given under paragraph 3.
Textual Amendments
F3Sch. 2A para. 2A inserted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(1); S.I. 2000/2674, art. 2
3The Commissioners may give a direction that, in such description of circumstances as may be specified in the direction, a mixture is not produced in contravention of paragraph 1 above or (as the case may be) paragraph 2 above.
4U.K.A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—
(a)gas oil in respect of which a rebate has been allowed under section 11(1)(b) [F4or (ba)] of this Act; and
(b)heavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle.
Textual Amendments
F4Words in Sch. 2A para. 4(a) inserted (15.8.1997) by 1997 c. 16, s. 7(9)(a); S.I. 1997/1960, art. 2
5U.K.A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—
(a)heavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; and
(b)heavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle.
6U.K.A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—
(a)heavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; and
(b)gas oil in respect of which a rebate has been allowed under section 11(1)(b) [F5or (ba)] of this Act.
Textual Amendments
F5Words in Sch. 2A para. 6(b) inserted (15.8.1997) by 1997 c. 16, s. 7(9)(b); S.I. 1997/1960, art. 2
Textual Amendments
F6Sch. 2A para. 6A inserted (15.8.1997) by 1997 c. 16, s. 7(9)(c); S.I. 1997/1960, art. 2
F76AU.K.A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—
(a)ultra low sulphur diesel in respect of which a rebate has been allowed under section 11(1)(ba) of this Act; and
(b)gas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act.]
Textual Amendments
F7Sch. 2A para. 6A inserted (15.8.1997) by 1997 c. 16, s. 7(9)(c); S.I. 1997/1960, art. 2
7U.K.A mixture of heavy oils is produced in contravention of this paragraph [F8if the production of a mixture of two of the components of that mixture is a contravention of any of paragraphs 4 to 6A above.]
Textual Amendments
F8Words in Sch. 2A para. 7 substituted (15.8.1997) by 1997 c. 16, s. 7(9)(d); S.I. 1997/1960, art. 2
Valid from 17/03/1998
Textual Amendments
F9Sch. 2A Pt. IIA para. 7A inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(4)(6)
F107AU.K.A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—
(a)ultra low sulphur diesel in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle; and
(b)heavy oil of any other description in respect of which, on its delivery for home use, such a declaration was made.]
Textual Amendments
F10Sch. 2A Pt. IIA para. 7A inserted (retrospectove to 6pm on 17.3.1998) by 1998 c. 36, s. 9(4)
Valid from 24/07/2002
[F11Part 2B Biodiesel
Textual Amendments
F11Sch. 2A, Part 2B, para. 7B inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 5(3)
F127B(1)A mixture is produced in contravention of this paragraph if it is produced by mixing—
(a)biodiesel or a substance containing biodiesel, and
(b)rebated heavy oil.
(2)In sub-paragraph (1)(b) above “rebated heavy oil” means heavy oil in respect of which a rebate has been allowed under section 11 of this Act.]
Textual Amendments
F11Sch. 2A, Part 2B, para. 7B inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 5(3)
F12Sch. 2A Part 2B, para. 7B inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 5(3)
8(1)Subject to paragraph 10 below, duty under section 20AAA(1) of this Act shall be charged at the following rates.
(2)In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate for light oil in force at the time that the mixture is produced.
(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 for light oil in force at the time the mixture is produced the rate of rebate which at that time is in force under section 13A(1A)(a) of this Act.
(4)In this paragraph “the rate for light oil” means the rate given in the case of light oil by [F13section 6(1A)] of this Act.
Textual Amendments
F13Words in Sch. 2A para. 8(4) substituted (15.8.1997) by 1997 c. 16, s. 7(9)(e); S.I. 1997/1960, art. 2
9(1)Subject to paragraph 10 below, duty charged under subsection (2) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is supplied as mentioned in that subsection.
(2)In this paragraph “the rate for heavy oil” means the rate given [F14by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel].
Textual Amendments
F14Words in Sch. 2A para. 9(2) substituted (15.8.1997) by 1997 c. 16, s. 7(9)(f); S.I. 1997/1960, art. 2
10Where duty is charged under section 20AAA of this Act in respect of any mixture, the amount of duty produced by applying paragraph 8 or 9 above shall be reduced by the amount of any duty under section 6 of this Act which the Commissioners are satisfied has been paid in respect of any ingredient of the mixture.
11In this Schedule—
[F15 “fuel oil” has the same meaning] as in section 11 of this Act;
“leaded petrol” and “unleaded petrol” shall be construed in accordance with section 13A of this Act.
Textual Amendments
F15Words in Sch. 2A para. 11 substituted (15.8.1997) by 1997 c. 16, s. 7(9)(g); S.I. 1997/1960, art. 2
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: