SCHEDULES

F15SCHEDULE 2A Mixing of rebated oil

Annotations:
Amendments (Textual)
F15

Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2

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;

c

adding lead to a mixture of unleaded petrol of a description mentioned in F3paragraph (aa)above and unleaded petrol of a description mentioned in F4paragraph (ab) 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.

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

Annotations:
Amendments (Textual)
F6

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Annotations:
Amendments (Textual)
F8

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

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 F9paragraph 1 F10. . . or 2A above.

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.