SCHEDULES
F6SCHEDULE 2A Mixing of rebated oil
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
Sch. 2A para. 6A inserted (15.8.1997) by 1997 c. 16, s. 7(9)(c); S.I. 1997/1960, art. 2
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.
Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2