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Changes over time for: Cross Heading: Rate for mixtures of light oil
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Timeline of Changes
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Version Superseded: 08/03/2001
Status:
Point in time view as at 01/10/2000.
Changes to legislation:
Hydrocarbon Oil Duties Act 1979, Cross Heading: Rate for mixtures of light oil is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes to Legislation
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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.
[(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)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.]
[(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).]
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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