SCHEDULES
F15SCHEDULE 2A Mixing of rebated oil
Part I Light oil
Converting unleaded petrol into leaded petrol
1
1
A mixture which is leaded petrol is produced in contravention of this paragraph if such a mixture is produced by—
F1aa
adding lead to unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a);
F2ab
adding lead to unleaded petrol in respect of which a rebate has been allowed under section 13A;
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.
1
1
A mixture which is leaded petrol is produced in contravention of this paragraph if such a mixture is produced by—
F11aa
adding lead to unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a);
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.
F6 Converting unleaded petrol into higher octane unleaded petrol
Sch. 2A para. 2 and cross-heading substituted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 2(1); S.I. 2000/2674, art. 2
F52
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F122
1
A mixture which is higher octane unleaded petrol is produced in contravention of this paragraph if it is produced by adding an octane enhancer to—
a
unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a),
b
unleaded petrol in respect of which a rebate has been allowed under section 13A(1A)(b), or
c
a mixture of petrol within paragraph (a) or (b),
or by mixing higher octane unleaded petrol with any such petrol as is mentioned in paragraph (a), (b) or (c).
2
This paragraph is subject to any direction given under paragraph 3.
F8Mixing different kinds of unleaded petrol
Sch. 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
F72A
1
A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing—
a
petrol on which duty has been paid at the rate specified in section 6(1A)(a), and
b
petrol in respect of which a rebate has been allowed under section 13A,
and the mixture produced is unleaded petrol that is not ultra low sulphur petrol.
2
This paragraph is subject to any direction given under paragraph 3.
F142A
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.
Power to create exceptions
3
3
The 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 F13paragraph 1, 2 or 2A above.
Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2