SCHEDULES

F6SCHEDULE 2A Mixing of rebated oil

Annotations:
Amendments (Textual)
F6

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

Part IIHeavy oil

Mixing partially rebated heavy oil with unrebated heavy oil

4

A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

a

gas oil in respect of which a rebate has been allowed under section 11(1)(b) F1or (ba) of this Act; and

b

heavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle.

Mixing fully rebated heavy oil with unrebated heavy oil

5

A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

a

heavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; and

b

heavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle.

Mixing fully rebated heavy oil with partially rebated heavy oil

6

A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

a

heavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; and

b

gas oil in respect of which a rebate has been allowed under section 11(1)(b) F2or (ba) of this Act.

F4 Mixing different types of partially rebated gas oil

Annotations:
Amendments (Textual)

F36A

A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

a

ultra low sulphur diesel in respect of which a rebate has been allowed under section 11(1)(ba) of this Act; and

b

gas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act.

Complex mixtures of heavy oils

7

A mixture of heavy oils is produced in contravention of this paragraph F5if the production of a mixture of two of the components of that mixture is a contravention of any of paragraphs 4 to 6A above.