Finance Act 2000

Valid from 01/10/2000

Section 6.

SCHEDULE 1 U.K. Mixing of rebated light oils

Converting unleaded petrol into leaded petrol U.K.

1 (1) In paragraph 1(1) of Schedule 2A to the M1 Hydrocarbon Oil Duties Act 1979 (converting unleaded petrol into leaded petrol), before paragraph (a) insert— U.K.

“(aa) adding lead to unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a);”.

(2) In paragraph 8 of that Schedule (rate for mixtures of light oil), for sub-paragraph (2) substitute—

“(2) In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate in force under section 6(1A)(b) at the time the mixture is produced.”.

Marginal Citations

M1 1979 c. 5.

Converting unleaded petrol into higher octane unleaded petrol U.K.

2 (1) In that Schedule, for paragraph 2 substitute—

“ Converting unleaded petrol into higher octane unleaded petrol

2 (1) A mixture which is higher octane unleaded petrol is produced in contravention of this paragraph if it is produced by adding an octane enhancer to—

(a) unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a),

(b) unleaded petrol in respect of which a rebate has been allowed under section 13A(1A)(b), or

(c) a mixture of petrol within paragraph (a) or (b),

or by mixing higher octane unleaded petrol with any such petrol as is mentioned in paragraph (a), (b) or (c).

(2) This paragraph is subject to any direction given under paragraph 3.”.

(2) In paragraph 8 of that Schedule (rate for mixtures of light oil), for sub-paragraph (3) substitute—

“(3) In the case of a mixture produced in contravention of paragraph 2 above, the rate is the rate produced by deducting from the rate referred to in sub-paragraph (2) the rate of rebate which at that time is in force under section 13A(1A)(a) of this Act.”.

Mixing different kinds of unleaded petrol U.K.

3 (1) After paragraph 2 of that Schedule insert—

“ Mixing different kinds of unleaded petrol

2A (1) A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing unleaded petrol of any two or more of the following descriptions—

(a) petrol on which duty has been paid at the rate specified in section 6(1A)(a),

(b) petrol in respect of which a rebate has been allowed under section 13A(1A)(b),

(c) petrol in respect of which a rebate has been allowed under section 13A(1A)(a),

where the mixture produced is petrol of a description subject to a higher effective rate of duty than one or more of the ingredients of the mixture.

(2) The comparison required by sub-paragraph (1) shall be made by reference to the effective rates of duty in force at the time the mixture is produced.

(3) This paragraph is subject to any direction given under paragraph 3.”.

(2) In paragraph 3 of that Schedule, for “paragraph 1 above or (as the case may be) paragraph 2 above" substitute “ paragraph 1, 2 or 2A above ”.

(3) In paragraph 8 of that Schedule, after sub-paragraph (3) insert—

“(3A) In the case of a mixture produced in contravention of paragraph 2A above, the rate is—

(a) in the case of a mixture that is higher octane unleaded petrol, the rate produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A(1A)(a);

(b) in the case of a mixture that is neither higher octane unleaded petrol nor ultra low sulphur petrol, the rate produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A(1A)(b).”.

(4) In paragraph 10 of that Schedule, make the existing provision sub-paragraph (1), at the beginning insert “ Subject to sub-paragraph (2), ” and after it insert—

“(2) Sub-paragraph (1) does not apply in the case of any such mixture as is mentioned in paragraph 8(3A)(b) as regards the duty paid in respect of any ingredient in the mixture that is subject to a higher effective rate of duty than the resulting mixture.”.

Interpretation U.K.

4 In paragraph 11 of that Schedule, make the existing provision sub-paragraph (1) and after it insert—

“(2) References in this Schedule to the effective rate of duty, in relation to petrol of any description, are to the rate of duty in force reduced by any applicable rebate.”.