Finance Act 1989

Hydrocarbon oil duties

1 Rates

(1) In section 6 of the [1979 c. 14.] Hydrocarbon Oil Duties Act 1979 (duty on light oil and heavy oil)—

(a) in subsection (1), after “(2)” there shall be inserted “, (2A)”, and

(b) the following subsection shall be inserted after subsection (2)—

“(2A) The rate of duty for petrol which—

(a) has an anti-knock value below that specified as the minimum for 4 star petrol in the British Standard Specification BS 4040:1988, and

(b) is neither unleaded petrol (within the meaning of section 13A below) nor aviation gasoline,

shall be £0.2122 a litre.”

(2) In section 13A of that Act (rebate on unleaded petrol), for “£0.0202” there shall be substituted “£0.0272”.

(3) In Part I of Schedule 3 (regulations) to that Act, in paragraph 10A, after the word “Amending” there shall be inserted the words “the description of petrol falling within subsection (2A) of section 6 of this Act or” and for the words “section 6 of this Act” there shall be substituted the words “that section”.

(4) This section shall be deemed to have come into force at 6 o'clock in the evening of 14th March 1989.

2 Reliefs

(1) The following section shall be inserted after section 20A of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979—

“20AA Power to allow reliefs

(1) The Commissioners may make regulations allowing reliefs as regards—

(a) any duty of excise which has been charged in respect of hydrocarbon oil, petrol substitute, spirits used for making power methylated spirits, or road fuel gas;

(b) any amount which has been paid to the Commissioners under section 12(2) above;

(c) any amount which would (apart from the regulations) be payable to the Commissioners under section 12(2) above.

(2) The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—

(a) provide for relief to take the form of a repayment or remission;

(b) provide for relief to be allowed in cases or classes of case set out in the regulations;

(c) provide for relief to be allowed to the extent set out in the regulations;

(d) provide for relief to be allowed subject to conditions imposed by the regulations;

(e) provide for relief to be allowed subject to such conditions as the Commissioners may impose on the person claiming relief;

(f) provide for the taking of samples of hydrocarbon oil in order to ascertain whether relief should be allowed or has been properly allowed;

(g) make provision as to administration (which may include provision requiring the making of applications for relief);

(h) make different provision in relation to different cases or classes of case;

(i) include such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient.

(3) The conditions which may be imposed as mentioned in subsection (2)(d) or (e) above may include conditions as to the physical security of premises, the provision (by bond or otherwise) of security for payment, or such other matters as the Commissioners think fit.

(4) Where a person contravenes or fails to comply with any regulation made under this section or any condition imposed by or under such a regulation—

(a) he shall be liable on summary conviction to a penalty of three times the value of any goods in respect of which the contravention or failure occurred or a penalty of an amount represented by level 3 on the standard scale, whichever is the greater, and

(b) any goods in respect of which the contravention or failure occurred shall be liable to forfeiture.

(5) A reference in this section to a duty of excise includes a reference to any addition to such duty by virtue of section 1 of the [1979 c. 8.] (5)Excise Duties (Surcharges or Rebates) Act 1979.

(6) Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oil taken in pursuance of regulations made under this section.”

(2) In consequence of subsection (1) above, in paragraph 6 of Schedule 5 to the [1979 c. 5.] (2)Hydrocarbon Oil Duties Act 1979 after “section” there shall be inserted “20AA or”.