Orders of the Day — 10. Hydrocarbon Oil (Mixing of Heavy Oil)

– in the House of Commons at 9:41 pm on 23rd March 1998.

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Resolved,

That—

(1)In section 20AAA of the Hydrocarbon Oil Duties Act 1979, after subsection (2) there shall be inserted the following subsection—

"(2A) Where—

  1. (a)a mixture of heavy oils is produced in contravention of Part IIA of Schedule 2A to this Act, and
  2. (b)the mixture is not produced as a result of approved mixing,

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

(2)In subsection (3) of that section, after "subsection (1)" there shall be inserted "or (2A)".

(3)In section 20AAB of that Act, in subsection (1), after "section 20AAA(1)" there shall be inserted "or (2A)".

(4)In Schedule 2A to that Act, after paragraph 7 there shall be inserted the following paragraph—

"PART IIA

UNREBATED HEAVY OIL

7A. A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a)ultra low sulphur diesel in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle; and

(b)heavy oil of any other description in respect of which, on its delivery for home use, such a declaration was made."

TABLE
(I)Period (in months) for which licence granted(2)Machines that are not gaming machines(3)Gaming machines that are small-prize machines or are five-penny machine swith out being small-prize machines(4) Other machines
£££
13080220
250150425
375220615
495285800
5120345970
61404001,125
71604501,270
81855001,405
92055401,525
102255801,635
112406151,730
122506451,815

(2) This Resolution shall apply in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 17th March 1998.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.