(2)Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.
(3)Subject to the provisions of this section, if it appears to the satisfaction of the Commissioners that the applicant has . . . F3 used any quantity of hydrocarbon oil on board that boat or for the purposes of that tractor or gear, the applicant shall be entitled to obtain from the Commissioners repayment of any excise duty which has been paid in respect of the oil so used [F4less any rebate allowed in respect of the duty].
(4)(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
F6(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1s. 19(1)(a) repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(b), 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2
F2Words in s. 19(1) repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(b), 205, Sch. 41 Pt. I: S.I. 1996/2536,art. 2
F3Words repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
F4Words inserted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)
F5S. 19(4)(5) repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
F6S. 19(6) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2
C1Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3
C2S. 19 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)
C3S. 19(3) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(b)(2)(c)
C4S. 19(3) amended by S.I. 1985/1032, reg. 11(c)
C5S. 19(3) explained by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)
C6S. 19(3) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)
(1)If on an application made for the purposes of this section by an approved person it is shown to the satisfaction of the Commissioners—
(a)that any quantity of rebated hydrocarbon oil has been used by him, otherwise than at a refinery or other premises used for the production of hydrocarbon oil, as fuel for producing energy; and
(b)that not less than one-sixth or more than one-third of that energy was used in the treatment of hydrocarbon oil at a refinery or in the production of hydrocarbon oil at other premises used for the production of such oil,
the applicant shall be entitled to obtain from the Commissioners repayment of one-third of the amount of excise duty which has been paid in respect of the quantity so used less the rebate allowed in respect of the duty.
(2)In this section “an approved person” means a person for the time being approved in accordance with regulations made for the purposes of this section under section 24(1) below.]
F1S. 19A inserted by Finance Act 1981 (c.35, SIF 40:1), s. 5(2)(5) (in relation to oil used on or after 1.9.1981)
C1Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3
C2S. 19A(1) amended by S.I. 1985/1032, reg. 11(c)
C3S. 19A(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)
(1)This section applies where it is shown to the satisfaction of the Commissioners—
(a)that hydrocarbon oil has been delivered for home use, that since it was so delivered it has become contaminated, and that at the time it became contaminated it was oil on which the appropriate duty of excise had been paid, or
(b)that hydrocarbon oils of different descriptions have been deivered for home use, that since they were so delivered they have become accidentally mixed with each other, and that at the time of mixing they were oils on which the appropriate duty of excise had been paid.
(2)Subject to any conditions which the Commissioners see fit to impose for the protection of the revenue, they may make to such person as they see fit a payment in accordance with subsection (3) below.
(3)The payment shall be of an amount appearing to the Commissioners to be equal to the excise duty which would have been payable if—
(a)the oil had been delivered for home use (uncontaminated) at the time it became contaminated (where subsection (1)(a) above applies), or
(b)the oils had been delivered for home use (un-mixed) at the time they became mixed (where subsection (1)(b) above applies).]
[F2(4)The power to make a payment to a person under subsection (2) above in relation to oils that have become accidentally mixed does not apply in relation to a mixture in respect of which he is liable to pay duty under section 20AAA below.]
F1S. 20 substituted by Finance Act 1985 (c. 54, SIF 40:1), s. 7, Sch. 4 para. 1
F2S. 20(4) inserted (15.11.1996) by 1996 c. 8, s. 6(2); S.I. 1996/2751, art. 2
C1S. 20 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)
C2S. 20(1) amended by S.I. 1985/1032, reg. 11(c)
C3S. 20(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)
C4S. 20(1)(a)(3)(a) modified (26.7.2002) by S.I. 2002/1928, reg. 3(2)(d)
F1Ss. 20A, 20AA inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7(2), Sch. 4 para. 2 and Finance Act 1989 (c. 26, SIF 40:1), s. 2(1) respectively
(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.
F1Ss. 20A, 20AA inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7(2), Sch. 4 para. 2 and Finance Act 1989 (c. 26, SIF 40:1), s. 2(1) respectively
(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.
[F2(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.]
[F3(2B)Where a mixture is produced in contravention of Part 2B of Schedule 2A to this Act, a duty of excise shall be charged on the mixture.]
(3)The person liable to pay the duty charged under subsection (1) [F4, (2A) or (2B)] 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.
F1Ss. 20AAA, 20AAB inserted (15.11.1996) by 1996 c. 8, s. 6(3); S.I. 1996/2751, art. 2
F2S. 20AAA(2A) inserted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 9(1)(6)
F3S. 20AAA(2B) inserted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 5(1)
F4Words in s. 20AAA(3) substituted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 5(2)
(1)A person who—
(a)produces a mixture on which duty is charged under section 20AAA(1) [F2, (2A) or (2B)] 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).]
F1Ss. 20AAA, 20AAB inserted (15.11.1996) by 1996 c. 8, s. 6(3); S.I. 1996/2751, art. 2
F2Words in s. 20AAB(1)(a) substituted (24.7.2002 with application as mentioned in s. 5(8)(b) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 5(6)
M11994 c. 9.
M21994 c. 9.
(1)The Commissioners may make regulations allowing reliefs as regards—
(a)any duty of excise which has been charged in respect of hydrocarbon oil, F2. . ., 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 [F3or an allowance to be set off against duty payable to the Commissioners by the person claiming relief];
(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);
[ F4(ga)provide for oil on which relief is allowed to be treated for the purposes of this Act as oil on which a rebate has been allowed;]
(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—
[F5(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.]
F1Ss. 20A and 20AA inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 7(2), Sch. 4 para. 2 and Finance Act 1989 (c. 26, SIF 40:1), s. 2(1) respectively
F2Words in s. 20AA(1)(a) repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2
F3Words in s. 20AA(2)(a) inserted (28.7.2000) by 2000 c. 17, s. 10(3)(a)
F4S. 20AA(ga) inserted (28.7.2000) by 2000 c. 17, s. 10(3)(b)
F5S. 20AA(4)(a) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 54 (with s. 19(3)); S.I. 1994/2679, art. 3
(1)The Commissioners may by regulations make provision allowing reliefs as regards excise duty charged in respect of experimental fuel where—
(a)the fuel is, or is to be, used for the purposes of a fuel-testing project that is approved by the Commissioners,
(b)the project is approved for the purposes of the development of the fuel (see subsection (8)(a) below), and
(c)the use takes place, or is to take place, during the period that, for the purposes of the project, is the relief period for the fuel (see subsection (8)(b) below).
(2)In this section “experimental fuel” means a substance of a description specified in regulations made by the Commissioners.
(3)For each experimental fuel, the Commissioners shall by regulations make provision specifying—
(a)the beginning and end of the period that is the experimental period for that fuel; and
(b)the form that (subject to any directions under subsection (9)(a) below) is to be taken by relief under this section as regards excise duty chargeable on that fuel.
(4)A form of relief specified under subsection (3)(b) above must be an authorised form; and for the purposes of this section “an authorised form” is—
(a)a repayment, or
(b)a rebate (or extra rebate).
(5)Relief under this section shall be allowed—
(a)to the extent specified in, or determined in accordance with, regulations under subsection (1) above, and
(b)subject to—
(i)such conditions as the Commissioners may impose, and
(ii)any directions under subsection (9)(b) below.
(6)The conditions that may be imposed under subsection (5)(b)(i) above include, in particular, conditions in connection with—
(a)the collection, keeping, compilation or analysis, or
(b)the supply to the Commissioners or other persons,
of data, or information, relating to the production, use or performance of an experimental fuel.
(7)Subsections (8) and (9) below apply where the Commissioners have approved a fuel-testing project.
(8)The Commissioners shall give directions specifying—
(a)each experimental fuel for the purposes of whose development the project is approved;
(b)for each fuel specified under paragraph (a) above, the beginning and end of the period that, for the purposes of the project, is (in accordance with subsection (10) below) the relief period for the fuel; and
(c)any conditions imposed under subsection (5)(b)(i) above that apply to the allowance under this section of relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.
(9)The Commissioners may give directions—
(a)providing for relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project to take an authorised form different to the form specified under subsection (3)(b) above;
(b)as to administration in connection with allowing reliefs under this section as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.
(10)For the purposes of subsection (8)(b) above—
(a)the beginning of the relief period for a fuel may not be earlier than the beginning of the experimental period for that fuel; and
(b)the end of the relief period for a fuel may not be later than the end of the experimental period for that fuel.
(11)In this section—
“excise duty” means—
excise duty chargeable by virtue of this Act, or
any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8);
“fuel-testing project” means a pilot project connected with the technological development of environment-friendly fuels.
(12)Regulations under this section may make different provision for different cases.]