xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

[F1SCHEDULE 2AU.K. Mixing of rebated oil]

Textual Amendments

F1Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2

Part IIIU.K. Rates of duty, etc.

Rate for mixtures of light oilU.K.

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

[F2(2)In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate in force under section 6(1A)(b) at the time the mixture is produced.]

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3(3A)In the case of a mixture produced in contravention of paragraph 2A above, the rate is that produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A.]

F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3Sch. 2A para. 8(3A) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(4)(5)

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

[F13(2)In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate in force under section 6(1A)(b) at the time the mixture is produced.]

[F14(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 referred to in sub-paragraph (2) the rate of rebate which at that time is in force under section 13A(1A)(a) of this Act.]

[F15(3A)In the case of a mixture produced in contravention of paragraph 2A above, the rate is—

(a)in the case of a mixture that is higher octane unleaded petrol, the rate produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A(1A)(a);

(b)in the case of a mixture that is neither higher octane unleaded petrol nor ultra low sulphur petrol, the rate produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A(1A)(b).]

F16(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F14Sch. 2A para. 8(3) substituted (1.10.2000) by 2000 c. 17. ss. 5(6), 6, Sch. 1 para. 2(2); S.I. 2000/2674, art. 2

Rate for mixtures of heavy oilU.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.

[F5(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 [F6by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel].

Textual Amendments

F5Sch. 2A para. 9(1A) inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(5)(6)

F6Words 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 mixtureU.K.

10[F7(1)]F8. . . 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.

F9(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 2A para. 10(1) renumbered (1.10.2000) for Sch. 2A para. 10 by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(4); S.I. 2000/2674, art. 2

F8Words in Sch. 2A para. 10(1) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

F9Sch. 2A para. 10(2) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

10[F17(1)][F18Subject to sub-paragraph (2),]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.

[F19(2)Sub-paragraph (1) does not apply in the case of any such mixture as is mentioned in paragraph 8(3A)(b) as regards the duty paid in respect of any ingredient in the mixture that is subject to a higher effective rate of duty than the resulting mixture.]

Textual Amendments

F17Sch. 2A para. 10(1) renumbered (1.10.2000) for Sch. 2A para. 10 by 2000 c. 17, ss. 5(6), 6, Sch. 1 para. 3(4); S.I. 2000/2674, art. 2

InterpretationU.K.

11(1)In this Schedule—U.K.

F12(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Words in Sch. 2A para. 11 substituted (15.8.1997) by 1997 c. 16, s. 7(9)(g); S.I. 1997/1960, art. 2

F11Sch. 2A para. 11(1): definitions of

“leaded”

and

“unleaded”

petrol repealed (1.10.2000) by 2000 c. 17, s. 156, Sch. 40 Pt. I(1) Note 1; S.I. 2000/2674, art. 2

F12Sch. 2A para. 11(2) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

11(1)In this Schedule—

[F22(2)References in this Schedule to the effective rate of duty, in relation to petrol of any description, are to the rate of duty in force reduced by any applicable rebate.]

Textual Amendments

F20Words in Sch. 2A para. 11 substituted (15.8.1997) by 1997 c. 16, s. 7(9)(g); S.I. 1997/1960, art. 2

F21Sch. 2A para. 11(1): definitions of

“leaded”

and

“unleaded”

petrol repealed (1.10.2000) by 2000 c. 17, s. 156, Sch. 40 Pt. I(1) Note 1; S.I. 2000/2674, art. 2