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Section 17(7).

SCHEDULE 2 MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17

In section 17 of this Act “horticultural produce” means—

(a)fruit;

(b)vegetables of a kind grown for human consumption, including fungi, but not including maincrop potatoes or peas grown for seed, for harvesting dry or for vining;

(c)flowers, pot plants and decorative foliage;

(d)herbs;

(e)seeds other than pea seeds, and bulbs and other material, being seeds, bulbs or material for sowing or planting for the production of—

(i)fruit,

(ii)vegetables falling within paragraph (b) above,

(iii)flowers, plants or foliage falling within paragraph (c) above, or

(iv)herbs,

or for reproduction of the seeds, bulbs or other material planted; or

(f)trees and shrubs, other than trees grown for the purpose of afforestation;

but does not include hops.

[ F1SCHEDULE 2A Mixing of rebated oil

Part I Light oil

Converting unleaded petrol into leaded petrol

1(1)A mixture which is leaded petrol is produced in contravention of this paragraph if such a mixture is produced by—

[F1(aa)adding lead to unleaded petrol in respect of which duty has been charged at the rate specified in section 6(1A)(a);]

[F2(ab)adding lead to unleaded petrol in respect of which a rebate has been allowed under section 13A;]

(c)adding lead to a mixture of unleaded petrol of a description mentioned in [F3paragraph (aa)]above and unleaded petrol of a description mentioned in [F4paragraph (ab)] above.

(2)In sub-paragraph (1) above the reference to adding lead to unleaded petrol includes a reference to adding leaded petrol to unleaded petrol.

(3)This paragraph is subject to any direction given under paragraph 3 below.

[ F1 Converting unleaded petrol into higher octane unleaded petrol]

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[ F1Mixing different kinds of unleaded petrol

[ F12A(1)A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing—

(a)petrol on which duty has been paid at the rate specified in section 6(1A)(a), and

(b)petrol in respect of which a rebate has been allowed under section 13A,

and the mixture produced is unleaded petrol that is not ultra low sulphur petrol.

(2)This paragraph is subject to any direction given under paragraph 3.]

Power to create exceptions

3The Commissioners may give a direction that, in such description of circumstances as may be specified in the direction, a mixture is not produced in contravention of [F1paragraph 1 F2. . . or 2A above].

Part IIHeavy oil

Mixing partially rebated heavy oil with unrebated heavy oil

4A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a)gas oil in respect of which a rebate has been allowed under section 11(1)(b) [F1or (ba)] of this Act; and

(b)heavy oil 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.

Mixing fully rebated heavy oil with unrebated heavy oil

5A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a)heavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; and

(b)heavy oil 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.

Mixing fully rebated heavy oil with partially rebated heavy oil

6A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

(a)heavy oil which is neither fuel oil nor gas oil and in respect of which a rebate has been allowed under section 11(1)(c) of this Act; and

(b)gas oil in respect of which a rebate has been allowed under section 11(1)(b) [F1or (ba)] of this Act.

[ F1 Mixing different types of partially rebated gas oil

F16AA 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 a rebate has been allowed under section 11(1)(ba) of this Act; and

(b)gas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act.]

Complex mixtures of heavy oils

7A mixture of heavy oils is produced in contravention of this paragraph [F1if the production of a mixture of two of the components of that mixture is a contravention of any of paragraphs 4 to 6A above.]

[F1Part IIA Unrebated heavy oil

F17AA 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.]

[F1Part 2BBiodiesel

Mixing biodiesel with rebated heavy oil

F17B(1)A mixture is produced in contravention of this paragraph if it is produced by mixing—

(a)biodiesel or a substance containing biodiesel, and

(b)rebated heavy oil.

(2)In sub-paragraph (1)(b) above “rebated heavy oil” means heavy oil in respect of which a rebate has been allowed under section 11 of this Act.]]

Part III Rates of duty, etc

Rate for mixtures of light oil

8(1)Subject to paragraph 10 below, duty under section 20AAA(1) of this Act shall be charged at the following rates.

[F1(2)In the case of a mixture produced in contravention of paragraph 1 above, the rate is the rate in force under section 6(1A)(b) at the time the mixture is produced.]

F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3(3A)In the case of a mixture produced in contravention of paragraph 2A above, the rate is that produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A.]

F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rate for mixtures of heavy oil

9(1)Subject to paragraph 10 below, duty charged under subsection (2) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is supplied as mentioned in that subsection.

[F1(1A)Subject to paragraph 10 below, duty charged under subsection (2A) [F2or (2B)] of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is produced.]

(2)In this paragraph “the rate for heavy oil” means the rate given [F3by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel].

Credit for duty paid on ingredients of mixture

10[F1(1)]F2. . . where duty is charged under section 20AAA of this Act in respect of any mixture, the amount of duty produced by applying paragraph 8 or 9 above shall be reduced by the amount of any duty under section 6 [F3, 6AA, 6AB or 6A] of this Act which the Commissioners are satisfied has been paid in respect of any ingredient of the mixture.

F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation

11(1)In this Schedule—

• [F1“fuel oil” has the same meaning] as in section 11 of this Act;

  F2. . .

F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .