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Status:
Point in time view as at 28/07/2000. This version of this provision has been superseded.
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Changes to legislation:
Hydrocarbon Oil Duties Act 1979, Paragraph 9 is up to date with all changes known to be in force on or before 14 December 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.
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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.
[(1A)Subject to paragraph 10 below, duty charged under subsection (2A) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is produced.]
(2)In this paragraph “the rate for heavy oil” means the rate given [by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel].
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