F1Mixing
20AACF2Prohibition on mixing of aqua methanol
1
Aqua methanol on which duty under section 6AG(3)(a) of this Act has been charged must not be mixed with any relevant substance.
2
In subsection (1) “relevant substance” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil.
3
A person commits an offence under this subsection if—
a
the person intentionally uses aqua methanol in contravention of subsection (1) above, or
b
the person supplies aqua methanol, intending that it will be used in contravention of subsection (1) above.
4
A person guilty of an offence under subsection (3) above shall be liable—
a
on summary conviction in England and Wales—
i
to imprisonment for a term not exceeding 12 months (or 6 months, if the offence was committed before F32 May 2022), or
ii
to a fine not exceeding £20,000 or (if greater) 3 times the value of the aqua methanol in question,
or both;
b
on summary conviction in Scotland—
i
to imprisonment for a term not exceeding 12 months, or
ii
to a fine not exceeding the statutory maximum or (if greater) 3 times the value of the aqua methanol in question,
or both;
c
on summary conviction in Northern Ireland—
i
to imprisonment for a term not exceeding 6 months, or
ii
to a fine not exceeding the statutory maximum or (if greater) 3 times the value of the aqua methanol in question,
or both;
d
on conviction on indictment, to imprisonment for a term not exceeding F414 years or a fine, or both.
5
Any aqua methanol, or any mixture containing aqua methanol, in respect of which an offence under subsection (3) above has been committed shall be liable to forfeiture.
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