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SCHEDULES

[F1SCHEDULE 2AU.K. Mixing of rebated oil]

Textual Amendments

F1Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2

[Part IU.K. Light oil

Converting unleaded petrol into leaded petrolU.K.

1(1)A mixture which is leaded petrol is produced in contravention of this paragraph if such a mixture is produced by—U.K.

[F2(aa)adding lead to unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a);]]

[F3(ab)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 [F4paragraph (aa)]above and unleaded petrol of a description mentioned in [F5paragraph (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.

Textual Amendments

F3Sch. 2A para. 1(ab) substituted for Sch. 2A para. 1(a)(b) (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(2)(a)(5)

F4Words in Sch. 2A para. 1(c) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(2)(b)(i)(5)

F5Words in Sch. 2A para. 1(c) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(2)(b)(ii)(5)

1(1)A mixture which is leaded petrol is produced in contravention of this paragraph if such a mixture is produced by—

[F12(aa)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]U.K.

Textual Amendments

F6Sch. 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

F72U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 2A para. 2 repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

[F132(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.]

Textual Amendments

[F8Mixing different kinds of unleaded petrolU.K.

Textual Amendments

F8Sch. 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

F92A(1)A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing—U.K.

(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.]

Textual Amendments

F9Sch. 2A para. 2A substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(3)(5)

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.

Textual Amendments

Power to create exceptionsU.K.

3U.K.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 [F10paragraph 1 F11. . . or 2A above].

Textual Amendments

F11Words in Sch. 2A para. 3 repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

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 [F15paragraph 1, 2 or 2A above].

Textual Amendments