Point in time view as at 15/10/1993. This version of this cross heading contains provisions that are not valid for this point in time.
Hydrocarbon Oil Duties Act 1979, Paragraph 5 is up to date with all changes known to be in force on or before 03 March 2025. 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.
Valid from 15/11/1996
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.
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