Hydrocarbon Oil Duties Act 1979 (c. 5)

SCHEDULES

[F1 SCHEDULE 2A U.K. Mixing of rebated oil]

Textual Amendments

F1 Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2

Part II U.K. Heavy oil

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