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 III U.K. Rates of duty, etc.

Rate for mixtures of light oil U.K.

8 (1) Subject to paragraph 10 below, duty under section 20AAA(1) of this Act shall be charged at the following rates.

(2) In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate for light oil in force at the time that the mixture is produced.

(3) In the case of a mixture produced in contravention of paragraph 2 above, the rate is the rate produced by deducting from the rate for light oil in force at the time the mixture is produced the rate of rebate which at that time is in force under section 13A(1A)(a) of this Act.

(4) In this paragraph “the rate for light oil” means the rate given in the case of light oil by [F2 section 6(1A)] of this Act.

Textual Amendments

F2 Words in Sch. 2A para. 8(4) substituted (15.8.1997) by 1997 c. 16, s. 7(9)(e); S.I. 1997/1960, art. 2

Rate for mixtures of heavy oil U.K.

9 (1) Subject to paragraph 10 below, duty charged under subsection (2) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is supplied as mentioned in that subsection.

[F3 (1A) Subject to paragraph 10 below, duty charged under subsection (2A) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is produced.]

(2) In this paragraph “the rate for heavy oil” means the rate given [F4 by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel].

Textual Amendments

F3 Sch. 2A para. 9(1A) inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(5)(6)

F4 Words in Sch. 2A para. 9(2) substituted (15.8.1997) by 1997 c. 16, s. 7(9)(f); S.I. 1997/1960, art. 2

Credit for duty paid on ingredients of mixture U.K.

10 Where duty is charged under section 20AAA of this Act in respect of any mixture, the amount of duty produced by applying paragraph 8 or 9 above shall be reduced by the amount of any duty under section 6 of this Act which the Commissioners are satisfied has been paid in respect of any ingredient of the mixture.

Interpretation U.K.

11 In this Schedule—

[F5 “fuel oil” has the same meaning] as in section 11 of this Act;

“leaded petrol” and “unleaded petrol” shall be construed in accordance with section 13A of this Act.

Textual Amendments

F5 Words in Sch. 2A para. 11 substituted (15.8.1997) by 1997 c. 16, s. 7(9)(g); S.I. 1997/1960, art. 2