Finance Act 1960

9 Rebated heavy oils

(1) For the purposes of the provisions of the customs and excise Acts relating to hydrocarbon oils, the presence in any heavy oils of any prescribed marker shall be conclusive evidence that rebate has been allowed on those oils.

(2) At the end of subsection (1) of section seven of the Finance Act, 1959 (which provides that heavy oils are to be treated as used as fuel for a vehicle if they are used as fuel for the engine provided for propelling the vehicle or for an engine drawing its fuel from the same supply) there shall be added the words " or have been taken into the vehicle as part of that supply " ; and where heavy oils are deemed to be used as fuel for a vehicle by virtue only of this subsection they shall be deemed to be so used by the owner of the vehicle and by any other person for the time being in charge of it.

(3) The power of the Commissioners to make regulations under section one hundred and ninety-eight of the Act of 1952 shall include power to make regulations for any of the purposes specified in Part I of the Second Schedule to this Act; and in subsection (1) of this section "prescribed" means prescribed by regulations made by virtue of this subsection.

(4) The provisions of Part II of the Second Schedule to this Act shall have effect with respect to samples of heavy oils taken in pursuance of regulations made by virtue of this section.

(5) Regulations under subsection (2) of section two hundred of the Act of 1952 (which relates to payments to the Commissioners in respect of rebate as a condition of the use of rebated oil as fuel for a vehicle) may provide for restricting (whether by reference to locality, the obtaining of a licence from the Commissioners, or other matters) the cases in which such payments are to be effective for the purposes of the subsection.

(6) Where a person contravenes the said subsection (2) in respect of any oils, then without prejudice to any penalty or forfeiture the Commissioners may recover from him an amount equal to the rebate on like oils at the rate in force at the time of the contravention.

(7) This section and the Second Schedule to this Act shall have effect, in their application to a vehicle of which a person other than the owner is, or is for the time being, entitled to possession, as if for references to the owner there were substituted references to the person entitled to possession.