Hydrocarbon Oil Duties Act 1979

Changes over time for: Cross Heading: Administration and enforcement

Version Superseded: 11/05/2001

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Hydrocarbon Oil Duties Act 1979, Cross Heading: Administration and enforcement is up to date with all changes known to be in force on or before 05 May 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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Administration and enforcementU.K.

21 Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.U.K.

(1)The Commissioners may, with a view to the protection of the revenue, make regulations—

(a)for any of the purposes specified in Part I of Schedule 3 to this Act (which relates to hydrocarbon oil);

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)for any of the purposes specified in Part III of that Schedule (which relates to road fuel gas).

(2)In the case of regulations made for the purposes mentioned in subsection (1)(a) above, different regulations may be made for different classes of hydrocarbon oil; and the power to make such regulations shall include power to make regulations—

(a)regulating the allowance and payment of drawback under or by virtue of section 15 above; and

(b)for making the allowance and payment of drawback by virtue of an order under subsection (2) of that section subject to such conditions as the Commissioners see fit to impose for the protection of the revenue.

(3)[F2Where any person] contravenes or fails to comply with any regulation made under this section [F3his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]

Textual Amendments

F1S. 21(1)(b) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

F2Words in s. 21(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 55(a) (with s. 19(3)); S.I. 1994/2670, art. 3

F3Words in s. 21(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 55(b) (with s. 19(3); S.I. 1994/2679, art. 3

Modifications etc. (not altering text)

C1S. 21(1)(a)(2) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(c)

22 Prohibition on use of petrol substitutes on which duty has not been paid.U.K.

(1)[F4A person who—

(a)puts to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; and

(b)knows or has reasonable cause to believe that there is duty charged under section 6A above on that liquid which has not been paid and is not lawfully deferred,

shall][F5attract a penalty undersection 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes this subsection shall be liable to forfeiture.]

[F6(1A)Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.]

(2)In subsection (1) above, “liquid” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.

Textual Amendments

F4Words in s. 22(1) substituted (1.12.1995) by 1993 c. 34, s. 11(3)(5); S.I. 1995/2715, art. 2

F5Words in s. 22(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 56(1)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

F6S. 22(1A) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 56(2) (with s. 19(3)); S.I. 1994/2679, art. 3

23 Prohibition on use etc. of road fuel gas on which duty has not been paid.U.K.

(1)[F7Where any person]—

(a)uses as fuel in; or

(b)takes as fuel into,

a road vehicle any road fuel gas on which he knows or has reasonable cause to believe that the excise duty chargeable under section 8 above has not been paid [F8his use of the road fuel gas or, as the case may be, his taking it as fuel into that vehicle shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which a person contravenes this subsection shall be liable to forfeiture.].

[F9(1A)Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.]

[F10(1B)Where any person—

(a)uses as fuel in, or

(b)takes as fuel into,

a road vehicle any road fuel gas on which the excise duty chargeable under section 8 above has not been paid, the Commissioners may assess the amount of that duty as being excise duty due from that person and notify him or his representative accordingly.]

(2)For the purposes of [F11subsections (1)(b) and (1B)(b)] above, road fuel gas shall be deemed to be taken into a road vehicle as fuel if, but only if, it is taken into it as part of the supply of fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine.

Textual Amendments

F7Words in s. 23(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 57(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3

F8Words in s. 23(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 57(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

F9S. 23(1A) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 57(2) (with s. 19(3)); S.I. 1994/2679, art. 3

F10S. 23(1B) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(4); S.I. 1997/1305, art. 2

F11Words in s. 23(2) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(5); S.I. 1994/1305, art. 2

Modifications etc. (not altering text)

C2S. 23 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)

Valid from 24/07/2002

[F1223A Regulation of traders in controlled oilU.K.

(1)If a revenue trader who is not a registered excise dealer and shipper—

(a)buys or sells controlled oil in the course of a trade or business, or

(b)in the course of a trade or business deals in controlled oil,

his buying or selling, or dealing in, the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(2)Subsection (1) above does not apply to the buying of oil by a revenue trader if—

(a)the oil is for use by the trader, and

(b)that use does not involve selling or dealing in hydrocarbon oil.

(3)Subsection (1) above does not apply to the selling of oil by a revenue trader if—

(a)that oil was for use by the trader,

(b)that use did not involve selling or dealing in hydrocarbon oil,

(c)that use came to an end before the oil was used, and

(d)the oil is sold after the use ends.

(4)Where a revenue trader who is not a registered excise dealer and shipper is entitled to the possession of any controlled oil, the oil is liable to forfeiture.

(5)Subsection (4) above does not apply to oil if—

(a)that oil is for use by the revenue trader, and

(b)that use does not involve selling or dealing in hydrocarbon oil.

(6)Subsection (4) above does not apply to oil if—

(a)the oil was for use by the revenue trader,

(b)that use did not involve selling or dealing in hydrocarbon oil,

(c)that use has come to an end,

(d)that use came to an end before the oil was used, and

(e)the oil is being held pending sale or other disposal.

(7)Where oil is liable to forfeiture by virtue of subsection (4) above—

(a)anything mixed with the oil,

(b)any container in which the oil (and anything mixed with it) is kept, and

(c)any equipment kept for dispensing the contents of any such container,

is liable to forfeiture.]

Textual Amendments

F12Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by 2002 c. 23, s. 6, Sch. 3 para. 1; S.I. 2002/3056, art. 2

Modifications etc. (not altering text)

C3S. 23A restricted in part by S.I. 2002/3057, reg. 3(1) (as substituted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/2753), regs. 1(2), 7(2))

C4S. 23A(1)(4) excluded (1.1.2003) by S.I. 2002/3057, regs. 3(1), 6(3)

Valid from 24/07/2002

F1323B Power to provide for exceptions to section 23AU.K.

(1)The Commissioners may by regulations make provision for—

(a)exceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;

(b)exceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;

(c)exceptions to section 23A(7) above.

(2)Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—

(a)specified by such regulations;

(b)specified by the Commissioners under such regulations.

Textual Amendments

F13Ss. 23A, 23B inserted (24.7.2002 for power to make regulations otherwise 1.4.2003) by 2002 c. 23, s. 6, Sch. 3 para. 1; S.I. 2002/3056, art. 2

24 Control of use of duty-free and rebated oil.U.K.

(1)The Commissioners may make regulations for any of the purposes of [F14section 6(3)] section 9(1) or (4), [F15section 11,] section 12 [F16section 13A [F17section 13AA]][F18, section 14(1), section 17, F19. . . section 19 [F20, section 19A or section 24A of this Act]], and in particular for the purposes specified in Schedule 4 to this Act.

(2)Regulations made for the purposes of section 12 [F21or section 13AA] above may provide for restricting (whether by reference to locality, the obtaining of a licence from the Commissioners or other matters) the cases in which payments to the Commissioners under subsection (2) of that section are to be effective for the purposes of that subsection.

(3)For the purposes of the Customs and Excise Acts 1979, the presence in any hydrocarbon oil of a marker which, in regulations made under this section, is prescribed in relation to—

(a)oil delivered without payment of duty under section 9 above; or

(b)rebated heavy oil or rebated light oil,

shall be conclusive evidence that that oil has been so delivered or, as the case may be, that the rebate in question has been allowed.

(4)[F22Where any person] contravenes or fails to comply with any regulation made under this section [F23his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]

[F24(4A)Where—

(a)a rebate of duty is allowed on any oil, and

(b)a person contravenes or fails to comply with any requirement which, by virtue of any regulations made under this section, is a condition of allowing the rebate,

the Commissioners may assess an amount equal to the rebate as being excise duty due from that person, and notify him or his representative accordingly.

(4B)Where—

(a)any oil is delivered without payment of duty, and

(b)a person contravenes or fails to comply with any requirement which, by virtue of any regulations made under this section, is a condition of allowing the oil to be delivered without payment of duty,

the Commissioners may assess an amount equal to the excise duty on like oil at the rate in force at the time of the contravention or failure to comply as being excise duty due from that person, and notify him or his representative accordingly.]

[F25(4C)In a case where subsection (4D) below applies, the power of the Commissioners under subsection (4A) above includes power, if it appears to them to be appropriate, to assess (and notify) an amount less than the amount of the rebate concerned.

(4D)This subsection applies in any case where—

(a)the Commissioners have power to assess (and notify) an amount under subsection (4A) above by virtue of a contravention of, or failure to comply with, a requirement such as is mentioned in paragraph 5 of Schedule 4 to this Act, and

(b)the marker whose addition is required by the requirement is present at the time of the contravention or failure but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under this section for the purpose mentioned in paragraph 7 of that Schedule.]

(5)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.

Textual Amendments

F14Words inserted by virtue of Finance Act 1982 (c. 39, SIF 40:1), s. 4(3)

F15Words in s. 24(1) inserted (15.8.1997) by 1997 c. 16, s. 7(7); S.I. 1997/1960, art. 2

F16Words inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 1(2)(4)

F17Words in s. 24(1) inserted (1.10.1996) by 1996 c. 8, s. 5(5)(a)(6); S.I. 1996/2314, art. 2

F18Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 6(1)(2)

F19Words in s. 24(1) repealed (1.11.1996) by 1996 c. 8, ss. 8, 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2

F20Words in s. 24(1) substituted (29.4.1996) by virtue of 1996 c. 8, s. 7(2)

F21Words in s. 24(2) inserted (1.10.1996) by 1996 c. 8, s. 5(5)(b)(6); S.I. 1996/2314, art. 2

F22Words in s. 24(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 58(a) (with s. 19(3)); S.I. 1994/2679, art. 3

F23Words in s. 24(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 58(b) (with s. 19(3)); S.I. 1994/2679, art. 3

F24Ss. 4A, 4B inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 6(6), 7; S.I. 1997/1305, art. 2

F25S. 24(4C)(4D) inserted (28.7.2000) by 2000 c. 17, s. 10(4)

Modifications etc. (not altering text)

C5S. 24 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)

Valid from 24/07/2002

[F2624AA Registered excise dealers and shippers regulations: special provision for traders in controlled oilU.K.

(1)For the purposes of section 100H(1)(p) of the Management Act (registered excise dealers and shippers regulations may, in particular, make provision authorised by this section), this section authorises provision—

(a)requiring traders in controlled oil to notify prescribed information;

(b)requiring traders in controlled oil to make prescribed returns;

(c)authorising a trader in controlled oil to carry out or arrange for the carrying out of any prescribed activity falling within section 100H(1)(b) of the Management Act in relation to controlled oil, but subject to prescribed conditions or restrictions;

(d)requiring a trader in controlled oil to give security by prescribed means for amounts that may become due from him by way of repayment of rebate;

(e)for taking into account, in determining whether a trader in controlled oil has—

(i)contravened any provision of registered excise dealers and shippers regulations, or

(ii)failed to comply with any prescribed condition, restriction or requirement,

the extent to which the trader has followed guidance issued by the Commissioners (including guidance issued after the making of provision under this paragraph referring to it).

(2)In this section—

“prescribed” has the meaning given by section 100H(3) of the Management Act;
“trader in controlled oil” means a registered excise dealer and shipper carrying on a trade or business that consists of or includes the dealing in, buying or selling of controlled oil.]

Textual Amendments

F26S. 24AA inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 3

[F2724A Penalties for misuse of marked oil.U.K.

(1)Marked oil shall not be used as fuel for a road vehicle.

(2)For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.

(3)The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel for road vehicles, or for road vehicles of a particular description.

(4)For the purposes of this section marked oil shall be taken to be used as fuel for a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine.

(5)Where a person uses any hydrocarbon oil in contravention of subsection (1) above, his use of the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(6)If a person who uses any marked oil in contravention of subsection (1) above does so in the knowledge that the oil he is using is marked oil, he shall be guilty of an offence and liable—

(a)on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;

(b)on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.

(7)Any marked oil which is in a road vehicle as part of the fuel supply for the engine which propels the vehicle shall be liable to forfeiture.

(8)Where in any proceedings relating to this section a question arises as to the nature of any substance present at any time in any hydrocarbon oil—

(a)a certificate of the Commissioners to the effect that that substance is or was a marker designated for the purposes of this section shall be sufficient, unless the contrary is shown, for establishing that fact; and

(b)any document purporting to be such a certificate shall be taken to be one unless it is shown not to be.]

Textual Amendments

F27S. 24A inserted (29.4.1996) by 1996 c. 8, s. 7(1)

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Changes over time for: Cross Heading: Administration and enforcement

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Status

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Changes to Legislation

Administration and enforcementU.K.

21 Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.U.K.

22 Prohibition on use of petrol substitutes on which duty has not been paid.U.K.

23 Prohibition on use etc. of road fuel gas on which duty has not been paid.U.K.

[F1223A Regulation of traders in controlled oilU.K.

F1323B Power to provide for exceptions to section 23AU.K.

24 Control of use of duty-free and rebated oil.U.K.

[F2624AA Registered excise dealers and shippers regulations: special provision for traders in controlled oilU.K.

[F2724A Penalties for misuse of marked oil.U.K.

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legislation.gov.uk

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Hydrocarbon Oil Duties Act 1979

You are here:

What Version

Advanced Features

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Changes over time for: Cross Heading: Administration and enforcement

Alternative versions:

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Changes to Legislation

Administration and enforcementU.K.

21 Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.U.K.

22 Prohibition on use of petrol substitutes on which duty has not been paid.U.K.

23 Prohibition on use etc. of road fuel gas on which duty has not been paid.U.K.

[F1223A Regulation of traders in controlled oilU.K.

F1323B Power to provide for exceptions to section 23AU.K.

24 Control of use of duty-free and rebated oil.U.K.

[F2624AA Registered excise dealers and shippers regulations: special provision for traders in controlled oilU.K.

[F2724A Penalties for misuse of marked oil.U.K.

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