In paragraph 1(1) of Schedule 2A to the M1Hydrocarbon Oil Duties Act 1979 (converting unleaded petrol into leaded petrol), before paragraph (a) insert—

“(aa)

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

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.”.

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.”.

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).”.