SCHEDULES
F2SCHEDULE 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);
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.
Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2