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Changes over time for: Section 21
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Version Superseded: 01/09/2004
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Point in time view as at 28/07/2000. This version of this provision has been superseded.
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Changes to legislation:
Hydrocarbon Oil Duties Act 1979, Section 21 is up to date with all changes known to be in force on or before 13 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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21 Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.U.K.
(1)The Commissioners may, with a view to the protection of the revenue, make regulations—
(a)for any of the purposes specified in Part I of Schedule 3 to this Act (which relates to hydrocarbon oil);
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)for any of the purposes specified in Part III of that Schedule (which relates to road fuel gas).
(2)In the case of regulations made for the purposes mentioned in subsection (1)(a) above, different regulations may be made for different classes of hydrocarbon oil; and the power to make such regulations shall include power to make regulations—
(a)regulating the allowance and payment of drawback under or by virtue of section 15 above; and
(b)for making the allowance and payment of drawback by virtue of an order under subsection (2) of that section subject to such conditions as the Commissioners see fit to impose for the protection of the revenue.
(3)[Where any person] contravenes or fails to comply with any regulation made under this section [his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]
Textual Amendments
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