F1 Mixing: adjustment of duty
F220AAA Mixing of rebated oil.
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.
Ss. 20A, 20AA inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7(2), Sch. 4 para. 2 and Finance Act 1989 (c. 26, SIF 40:1), s. 2(1) respectively