SCHEDULE 2Alternative provision as to penalties in cases of disapplication of section 85(1) of the 2012 Act
Hydrocarbon Oil Duties Act 1979 (c.5)I14
1
The Hydrocarbon Oil Duties Act 1979 is amended as follows.
2
In section 10 (restrictions on the use of duty-free oil), in subsection (7)(a), for “the prescribed sum” substitute “£20,000”.
3
In section 13 (penalties for contravention of section 12), in subsection (5)(a), for “the prescribed sum” substitute “£20,000”.
4
In section 13AB (penalties for contravention of section 13AA)18, in subsection (7)(a), for “the statutory maximum” substitute “£20,000”.
5
In section 14 (rebate on light oil for use as furnace fuel), in subsection (8)(a), for “the prescribed sum” substitute “£20,000”.
6
In section 14D (penalties for misuse of rebated biodiesel or bioblend)19, in subsection (5)(a)(i), for “the statutory maximum” substitute “£20,000”.
7
In section 24A (penalties for misuse of marked oil)20, in subsection (6)(a), for “the statutory maximum” substitute “£20,000”.