Rebate of duty

C113 Penalties for F9contravention of section 12.

1

F1Where any person—

a

uses heavy oil in contravention of section 12(2) above; or

b

is liable for heavy oil being taken into a F11vehicle, vessel, machine or appliance in contravention of that subsection,

F2his use of the oil F3or his becoming so liable (or, where his conduct includes both, each of them) shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). . .

F41A

Where oil is used, or is taken into a F12vehicle, vessel, machine or appliance, in contravention of section 12(2) above, the Commissioners may—

a

assess an amount equal to the rebate on like oil at the rate in force at the time of the contravention as being excise duty due from any person who used the oil or was liable for the oil being taken into the F13vehicle, vessel, machine or appliance, and

b

notify him or his representative accordingly.

2

F5Where any person supplies heavy oil having reason to believe that it will be put to a particular use F5and that use would, if a payment under subsection (2) of section 12 above were not made in respect of the oil, contravene that subsection F6his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)..

3

A person who, with the intent that the restrictions imposed by section 12 above should be contravened,—

a

uses heavy oil in contravention of subsection (2) of that section; or

b

supplies heavy oil having reason to believe that it will be put to a particular use, being a use which would, if a payment under that subsection were not made in respect of the oil, contravene that subsection,

shall be guilty of an offence under this subsection.

4

A person who is liable for heavy oil being taken into a F15vehicle, vessel, machine or appliance in contravention of subsection (2) of section 12 above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that section should be contravened.

5

A person guilty of an offence under subsection (3) or (4) above shall be liable—

a

on summary conviction, to a penalty of F10£20,000 or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

b

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding F7F1714 years, or to both.

6

Any heavy oil—

a

taken into a F16vehicle, vessel, machine or appliance, other than an excepted machine, in contravention of section 12(2) above or supplied as mentioned in subsection (2) or (3) above; or

b

taken as fuel into F14a vehicle, vessel, machine or appliance at a time when it is an excepted machine and remaining in that vehicle, vessel, machine or appliance as part of its fuel supply at a later time when it ceases to be an excepted machine,

shall be liable to forfeiture.

F87

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