Hydrocarbon Oil Duties Act 1979

Part II U.K. Heavy oil

Mixing partially rebated heavy oil with unrebated heavy oil U.K.

4 U.K. 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) [F1 or (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.

Textual Amendments

F1 Words in Sch. 2A para. 4(a) inserted (15.8.1997) by 1997 c. 16, s. 7(9)(a); S.I. 1997/1960, art. 2

Mixing fully rebated heavy oil with unrebated heavy oil U.K.

5 U.K. 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 U.K.

6 U.K. 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) [F2 or (ba)] of this Act.

Textual Amendments

F2 Words in Sch. 2A para. 6(b) inserted (15.8.1997) by 1997 c. 16, s. 7(9)(b); S.I. 1997/1960, art. 2

[F3 Mixing different types of partially rebated gas oil U.K.

Textual Amendments

F3 Sch. 2A para. 6A inserted (15.8.1997) by 1997 c. 16, s. 7(9)(c); S.I. 1997/1960, art. 2

F4 6A U.K. 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.]

Textual Amendments

F4 Sch. 2A para. 6A inserted (15.8.1997) by 1997 c. 16, s. 7(9)(c); S.I. 1997/1960, art. 2

Complex mixtures of heavy oils U.K.

7 U.K. A mixture of heavy oils is produced in contravention of this paragraph [F5 if the production of a mixture of two of the components of that mixture is a contravention of any of paragraphs 4 to 6A above.]

Textual Amendments

F5 Words in Sch. 2A para. 7 substituted (15.8.1997) by 1997 c. 16, s. 7(9)(d); S.I. 1997/1960, art. 2