F7Mixing
20AAAF1F2Mixing of rebated oil.
1
A duty of excise shall be charged on a mixture which is—
a
produced by mixing fully rebated heavy oil with heavy oil which is not fully rebated, and
b
supplied for use as fuel for any engine, motor or other machinery.
2
A duty of excise shall be charged on a mixture which is—
a
produced by mixing partially rebated heavy oil with heavy oil which is not partially rebated, and
b
supplied for use as fuel for any engine, motor or other machinery;
but a mixture on which duty is charged under subsection (1) shall not be charged under this subsection.
F33
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4
The rate of duty on a mixture under subsection (1) or (2) shall be—
a
b
in any other case, equivalent to the rate of rebate specified in section 11(1)(b) (general rate for gas oil).
F45
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6
For the purposes of this section—
a
oil is fully rebated if a rebate has been allowed in respect of it under section 11(1)(c) (general rebate for heavy oil),
b
oil is partially rebated if a rebate has been allowed in respect of it under any other provision of section 11 or under section F613ZA or 13AA, and
c
a reference to mixing is a reference to non-approved mixing (within the meaning given by section 20A(5)).
7
The person liable to pay duty charged under this section on supply or production of a mixture is the person supplying or producing the mixture.
8
Where duty under a provision of this Act has been paid on an ingredient of a mixture, the duty charged under this section shall be reduced by the amount of any duty that the Commissioners are satisfied has been paid on the ingredient (but not to a negative amount).
9
The Commissioners may exempt a person from liability to pay duty under any provision of this Act in respect of production or supply of a mixture of a kind described in subsection (1)(a) F5or (2)(a) if satisfied that—
a
the liability was incurred accidentally, and
b
in the circumstances the person should be exempted.
S. 20A cross-heading substituted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by Finance Act 2016 (c. 24), Sch. 17 paras. 6(1), 14