- Latest available (Revised)
- Point in Time (17/03/1998)
- Original (As enacted)
Hydrocarbon Oil Duties Act 1979
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes over time for: Section 20AAB
Version Superseded: 24/07/2002
Alternative versions:
- 15/11/1996- Amendment
- 17/03/1998- Amendment
- 17/03/1998
Point in time - 24/07/2002- Amendment
- 22/07/2004- Amendment
Status:
Point in time view as at 17/03/1998. This version of this provision has been superseded.
Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
Hydrocarbon Oil Duties Act 1979, Section 20AAB is up to date with all changes known to be in force on or before 09 June 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.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
F120AAB Mixing of rebated oil: supplementary.U.K.
(1)A person who—
(a)produces a mixture on which duty is charged under section 20AAA(1) [F2or (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).
Textual Amendments
F2Words in s. 20AAB(1) inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(3)(6)
Marginal Citations
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Cross Heading
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.