Propose a change

Hydrocarbon Oil Duties Act 1979

Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.

Change 1

What to do with it
As published

14D Penalties for misuse of rebated biodiesel or bioblend

(1) If biodiesel or bioblend is used or taken into a fuel supply in contravention of section 14C(1) or (2), the Commissioners may assess the amount specified in section 14C(4) as being excise duty due from any person who— (a) used the biodiesel or bioblend, or (b) was liable for it being taken into the fuel supply, and may notify the person or the person's representative accordingly. (2) Conduct within any of the following paragraphs attracts a penalty under section 9 of the Finance Act 1994 (civil penalties)— (a) using biodiesel or bioblend in contravention of section 14C(1) or (2), (b) becoming liable for biodiesel or bioblend being taken into a fuel supply in contravention of section 14C(1) or (2), and (c) supplying biodiesel or bioblend, having reason to believe that it will be put to a particular use that is a prohibited use. (3) A person commits an offence if— (a) the person intentionally uses biodiesel or bioblend in contravention of section 14C(1) or (2), (b) the person is liable for biodiesel or bioblend being taken into a fuel supply in contravention of section 14C(1) or (2), and knows that the taking in is in contravention of that provision, or (c) the person supplies biodiesel or bioblend, intending that it will be put to a particular use that is a prohibited use. (4) “Prohibited use” means a use that would contravene section 14C(1) or (2) if no payment under section 14C(3) were made in respect of the biodiesel or bioblend. (5) A person guilty of an offence under this section is liable— (a) on summary conviction, to— (i) a fine not exceeding £20,000 or (if it is greater) 3 times the value of the biodiesel or bioblend in question, or (ii) imprisonment for a term not exceeding 12 months, or both, and (b) on conviction on indictment, to a fine or imprisonment for a term not exceeding 14 years or both. (6) Subsection (5)(a)(ii) has effect as if the reference there to 12 months were to 6 months— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) in this section as it extends to Northern Ireland. (7) In this section as it extends to England and Wales, subsection (5)(a)(ii) has effect as if the reference there to 12 months were to the general limit in a magistrates’ court (or, in relation to offences committed before 2 May 2022, to 6 months).

Your change, as a redline

14D Penalties for misuse of rebated biodiesel or bioblend

(1) If biodiesel or bioblend is used or taken into a fuel supply in contravention of section 14C(1) or (2), the Commissioners may assess the amount specified in section 14C(4) as being excise duty due from any person who— (a) used the biodiesel or bioblend, or (b) was liable for it being taken into the fuel supply, and may notify the person or the person's representative accordingly. (2) Conduct within any of the following paragraphs attracts a penalty under section 9 of the Finance Act 1994 (civil penalties)— (a) using biodiesel or bioblend in contravention of section 14C(1) or (2), (b) becoming liable for biodiesel or bioblend being taken into a fuel supply in contravention of section 14C(1) or (2), and (c) supplying biodiesel or bioblend, having reason to believe that it will be put to a particular use that is a prohibited use. (3) A person commits an offence if— (a) the person intentionally uses biodiesel or bioblend in contravention of section 14C(1) or (2), (b) the person is liable for biodiesel or bioblend being taken into a fuel supply in contravention of section 14C(1) or (2), and knows that the taking in is in contravention of that provision, or (c) the person supplies biodiesel or bioblend, intending that it will be put to a particular use that is a prohibited use. (4) “Prohibited use” means a use that would contravene section 14C(1) or (2) if no payment under section 14C(3) were made in respect of the biodiesel or bioblend. (5) A person guilty of an offence under this section is liable— (a) on summary conviction, to— (i) a fine not exceeding £20,000 or (if it is greater) 3 times the value of the biodiesel or bioblend in question, or (ii) imprisonment for a term not exceeding 12 months, or both, and (b) on conviction on indictment, to a fine or imprisonment for a term not exceeding 14 years or both. (6) Subsection (5)(a)(ii) has effect as if the reference there to 12 months were to 6 months— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) in this section as it extends to Northern Ireland. (7) In this section as it extends to England and Wales, subsection (5)(a)(ii) has effect as if the reference there to 12 months were to the general limit in a magistrates’ court (or, in relation to offences committed before 2 May 2022, to 6 months).

One line that says what changes, such as "Halve the dog tax".

Who it helps, what it costs, what it fixes. It is what persuades people to support it.

A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.

Sign in to file your proposal. What you have written stays on this page.

Sign in to file it

Think it through

Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.

Questions to start with
Think it through
Legal information from the published text, not advice for your case. Check the sources. Find a law · What the register holds