Clause 120

Finance Bill – in a Public Bill Committee at 1:30 pm on 25th June 2009.

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Hydrocarbon oil duties: minor amendments

Question proposed, That the clause stand part of the Bill.

Photo of Greg Hands Greg Hands Shadow Minister (Treasury)

I have only one question, but I am looking forward to the Minister’s explanation of clause 120, which amends the Hydrocarbon Oils Duties Act 1979. My question relates to subsection (2) and the omission of the number 12. The explanatory notes say that that is an unnecessary reference. I am intrigued about why, after 30 years, it has been noticed to be an unnecessary reference. Perhaps the hon. Lady could explain what it used to refer to.

Photo of Sarah McCarthy-Fry Sarah McCarthy-Fry Parliamentary Secretary, HM Treasury

I am afraid that I cannot give a detailed explanation of why the reference is unnecessary. I am just glad that, after 30 years, someone has spotted it.

The second part of the clause corrects the wording of section 14D(2) of the 1979 Act so that there is a clear distinction between conduct that attracts a civil penalty and conduct that is a criminal offence relating to the supply of rebated biodiesel or bioblend for prohibited use.

Question put and agreed to.

Clause 120 accordingly ordered to stand part of the Bill.