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.