SCHEDULES
F2SCHEDULE 2A Mixing of rebated oil
Annotations:
Amendments (Textual)
Part IIHeavy oil
Mixing partially rebated heavy oil with unrebated heavy oil
4
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) F1or (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.
Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2