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Hydrocarbon Oil Duties Act 1979
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Changes over time for: Section 20AAA
Version Superseded: 17/03/1998
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[F120AAA Mixing of rebated oil.U.K.
(1)Where—
(a)a mixture which is leaded or unleaded petrol is produced in contravention of Part I of Schedule 2A to this Act, and
(b)the mixture is not produced as a result of approved mixing,
a duty of excise shall be charged on the mixture.
(2)Where—
(a)a mixture of heavy oils is produced in contravention of Part II of Schedule 2A to this Act,
(b)the mixture is not produced as a result of approved mixing, and
(c)the mixture is supplied for use as fuel for a road vehicle or an excepted vehicle,
a duty of excise shall be charged on the mixture.
(3)The person liable to pay the duty charged under subsection (1) above is the person producing the mixture.
(4)The person liable to pay the duty charged under subsection (2) above is the person supplying the mixture.
(5)The Commissioners may exempt a person from liability to pay duty charged under this section in respect of the production or supply of a mixture if they are satisfied—
(a)that the mixture has been produced or (as the case may be) supplied accidentally; and
(b)that, having regard to all the circumstances, the person should be exempted from liability to pay the duty.
(6)Part III of Schedule 2A to this Act makes provision with respect to rates and amounts of duty charged under this section.
(7)In this section—
“approved mixing” has the meaning given by section 20A(5) above; and
“excepted vehicle” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act.]
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