[6AB Excise duty on blends of biodiesel and heavy oilsU.K.
(1)A duty of excise shall be charged on bioblend—
(a)imported into the United Kingdom, or
(b)produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioblend chargeable with duty under paragraph (a) above. This is subject to subsection (6) below.
(2)In this Act “bioblend” means any mixture that is produced by mixing—
(a)biodiesel, and
(b)heavy oil not charged with the excise duty on hydrocarbon oil.
(3)The rate at which the duty shall be charged on any bioblend shall be a composite rate representing—
(a)in respect of the proportion of the bioblend that is hydrocarbon oil, the rate that would be applicable to the bioblend if it consisted entirely of heavy oil of the description that went into producing the bioblend, and
(b)in respect of the proportion of the bioblend that is biodiesel, the rate that would be applicable to the bioblend if it consisted entirely of biodiesel.
(4)The references in subsection (3) above to the proportions of—
(a)hydrocarbon oil, and
(b)biodiesel,
are to the proportions by volume to the nearest 0.001%.
(5)If the Commissioners are not satisfied as to the proportion of biodiesel in any bioblend, the rate of duty chargeable shall be the rate that would be applicable to the bioblend if it consisted entirely of heavy oil of the description that went into producing the bioblend.
(6)Where imported bioblend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the bioblend, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.]