F1Mixing
20AADF2Mixing of aqua methanol in contravention of prohibition: adjustment of duty
1
A duty of excise shall be charged on a mixture which is produced by mixing aqua methanol on which duty under section 6AG(3)(a) of this Act has been charged with a relevant substance.
2
In subsection (1) “relevant substance” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil.
3
The rate of duty on a mixture under subsection (1) shall be the rate of duty specified in section 6(1A)(c) (general rate for heavy oil).
4
The person liable to pay duty charged under this section on production of a mixture is the person producing the mixture.
5
Where it appears to the Commissioners—
a
that a person (“P”) has produced a mixture on which duty is charged under this section, and
b
that P is the person liable to pay the duty,
they may assess the amount of duty due from P to the best of their judgment and notify that amount to P or P's representative.
6
An assessment under subsection (5) above shall be treated as if it were an assessment under section 12(1) of the Finance Act 1994.
7
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 which the Commissioners are satisfied has been paid on the ingredient (but not to a negative amount).
8
The Commissioners may exempt a person from liability to pay duty under this section in respect of production of a mixture of a kind described in subsection (1) 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