SCHEDULES

F5SCHEDULE 2A Mixing of rebated oil

Annotations:
Amendments (Textual)
F5

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.