Administration and enforcement

21 Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.

(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);

F1(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.

F2(2A)

In the case of regulations made for the purposes mentioned in subsection (1)(c) above, different regulations may be made for different classes of road fuel gas.

(3)

F3Where any person contravenes or fails to comply with any regulation made under this section F4his 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.