Hydrocarbon Oil Duties Act 1979

[F1 Mixing: adjustment of duty]U.K.

[F1F220A Mixing: adjustment of duty.U.K.

(1)In this section “new oil” means hydrocarbon oil which after it has been charged under section 6 above as oil of one description becomes oil of a different description as a result of approved mixing in a pipe-line with other hydrocarbon oil which has been so charged; and “approved mixing” has the meaning given by subsection (5) below.

(2)Where the Commissioners are of the opinion that, if the new oil had fallen to be charged under section 6 above as oil of the different description, the amount of duty would have been greater or less than that actually charged, then—

(a)if in their opinion the amount would have been greater, they may charge under this section a duty of excise on the oil of an amount equal to the difference, and

(b)if in their opinion the amount would have been less, they may make under this section an allowance equal to the difference.

(3)In determining the amount of duty which would have been charged if the new oil had fallen to be charged under section 6 above as oil of the different description, the rates to be applied are those effective at the time when in the Commissioners’ opinion the oil became oil of the different description.

(4)Where the Commissioners have made a charge or allowance under subsection (2) above, then, for the purposes of this Act, any relief or rebate which was permitted or allowed at the time of the charge under section 6 above shall be disregarded.

(5)The Commissioners may make regulations—

(a)enabling them to grant to persons (whether individually or of a specified class) permission to mix in a pipe-line different descriptions of hydrocarbon oil (whether generally or in the case of specified descriptions only), and to withdraw permission for reasonable cause;

(b)enabling permission to be granted subject to conditions and conditions to be varied for reasonable cause,

and in this section “approved mixing” means mixing in accordance with permission under the regulations.

(6)The Commissioners may make regulations—

(a)for prescribing the method of charging the duty under this section;

(b)for determining the form of the allowance under this section (which may be by way of repayment or otherwise) and the time the allowance may be made.

(7)Regulations under this section may make different provision for different circumstances.]

[F320AAA Mixing of rebated oil.U.K.

(1)Where—

(a)a mixture which is leaded or unleaded petrol is produced in contravention of Part I of Schedule 2A to this Act, and

(b)the mixture is not produced as a result of approved mixing,

a duty of excise shall be charged on the mixture.

(2)Where—

(a)a mixture of heavy oils is produced in contravention of Part II of Schedule 2A to this Act,

(b)the mixture is not produced as a result of approved mixing, and

(c)the mixture is supplied for use as fuel for a road vehicle or an excepted vehicle,

a duty of excise shall be charged on the mixture.

[F4(2A)Where—

(a)a mixture of heavy oils is produced in contravention of Part IIA of Schedule 2A to this Act, and

(b)the mixture is not produced as a result of approved mixing,

a duty of excise shall be charged on the mixture.]

(3)The person liable to pay the duty charged under subsection (1) [F5or (2A)] above is the person producing the mixture.

(4)The person liable to pay the duty charged under subsection (2) above is the person supplying the mixture.

(5)The Commissioners may exempt a person from liability to pay duty charged under this section in respect of the production or supply of a mixture if they are satisfied—

(a)that the mixture has been produced or (as the case may be) supplied accidentally; and

(b)that, having regard to all the circumstances, the person should be exempted from liability to pay the duty.

(6)Part III of Schedule 2A to this Act makes provision with respect to rates and amounts of duty charged under this section.

(7)In this section—

• “approved mixing” has the meaning given by section 20A(5) above; and

• “excepted vehicle” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act.]

F620AAB Mixing of rebated oil: supplementary.U.K.

(1)A person who—

(a)produces a mixture on which duty is charged under section 20AAA(1) [F7or (2A)] above, or

(b)supplies a mixture on which duty is charged under section 20AAA(2) above,

must notify the Commissioners that he has done so within the period of seven days beginning with the date on which he produced or (as the case may be) supplied the mixture.

(2)A person is not required to give a notification under subsection (1) above if, before he produced or (as the case may be) supplied the mixture, he notified the Commissioners that he proposed to do so.

(3)Notification under subsection (1) or (2) above must be given in such form and in such manner, and must contain such particulars, as the Commissioners may direct.

(4)Subject to subsection (7) below, where it appears to the Commissioners—

(a)that a person has produced or supplied a mixture on which duty is charged under section 20AAA above, and

(b)that he is the person liable to pay the duty,

they may assess the amount of duty due from him to the best of their judgement and notify that amount to him or his representative.

(5)An assessment under subsection (4) above shall be treated as if it were an assessment under section 12(1) of the M1Finance Act 1994.

(6)The Commissioners may give a direction that a person who is, or expects to be, liable to pay duty charged under section 20AAA above—

(a)shall account for duty charged under that section by reference to such periods (“accounting periods”) as may be determined by or under the direction;

(b)shall make, in relation to accounting periods, returns in such form and at such times and containing such particulars as may be so determined;

(c)shall pay duty charged under that section at such times and in such manner as may be so determined.

(7)The power to make an assessment under subsection (4) above does not apply in relation to a person who is for the time being subject to a direction under subsection (6) above.

(8)Where any person—

(a)fails to give a notification which he is required to give under subsection (1) above, or

(b)fails to comply with a direction under subsection (6) above,

his failure shall attract a penalty under section 9 of the M2Finance Act 1994 (civil penalties).

F820AA Power to allow reliefs.U.K.

(1)The Commissioners may make regulations allowing reliefs as regards—

(a)any duty of excise which has been charged in respect of hydrocarbon oil, F9. . ., or road fuel gas;

(b)any amount which has been paid to the Commissioners under section 12(2) above;

(c)any amount which would (apart from the regulations) be payable to the Commissioners under section 12(2) above.

(2)The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—

(a)provide for relief to take the form of a repayment or remission;

(b)provide for relief to be allowed in cases or classes of case set out in the regulations;

(c)provide for relief to be allowed to the extent set out in the regulations;

(d)provide for relief to be allowed subject to conditions imposed by the regulations;

(e)provide for relief to be allowed subject to such conditions as the Commissioners may impose on the person claiming relief;

(f)provide for the taking of samples of hydrocarbon oil in order to ascertain whether relief should be allowed or has been properly allowed;

(g)make provision as to administration (which may include provision requiring the making of applications for relief);

(h)make different provision in relation to different cases or classes of case;

(i)include such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient.

(3)The conditions which may be imposed as mentioned in subsection (2)(d) or (e) above may include conditions as to the physical security of premises, the provision (by bond or otherwise) of security for payment, or such other matters as the Commissioners think fit.

(4)Where a person contravenes or fails to comply with any regulation made under this section or any condition imposed by or under such a regulation—

[F10(a)his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and]

(b)any goods in respect of which the contravention or failure occurred shall be liable to forfeiture.

(5)A reference in this section to a duty of excise includes a reference to any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979.

(6)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.