[F1 Converting unleaded petrol into higher octane unleaded petrol]U.K.
Textual Amendments
F1Sch. 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
[F22(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
F2Sch. 2A para. 2 substituted (1.10.2000) by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 2(1); S.I. 2000/2674, art. 2