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Hydrocarbon Oil Duties Act 1979

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Change 1

What to do with it
As published

14E Rebated heavy oil and bioblend: private pleasure craft

(1) This section applies in respect of rebated heavy oil or bioblend. (2) The heavy oil or bioblend must not be used as fuel for propelling private pleasure craft. (3) If, on the supply by a person (“the supplier”) of a quantity of the heavy oil or bioblend to another person, the other person makes a relevant declaration to the supplier— (a) subsection (2) does not apply in relation to that heavy oil or bioblend, and (b) the supplier must pay, in accordance with regulations, the amount specified in subsection (4) to the Commissioners. (4) The amount is— Q×R where— Q is the quantity (in litres) of the heavy oil or bioblend, and R is the rate of the relevant rebate at the time of supply. (5) The “relevant rebate” is— (a) in the case of heavy oil upon which rebate was allowed under section 13ZA or 13AA(1), the rebate under that provision, (b) in the case of heavy oil to which paragraph (a) does not apply, the rebate under section 11 for that kind of heavy oil, and (c) in the case of bioblend, the rebate under section 11(1)(b). (6) The amount referred to in subsection (3)(b) is to be treated, for the purposes of section 12 of the Finance Act 1994 (assessments to excise duty), as an amount of excise duty. (7) Regulations may provide, in cases where heavy oil or bioblend to which subsection (2) applies and other heavy oil or bioblend is taken into a craft as fuel, for the order in which the different substances are to be treated (for the purposes of this section and section 14F) as used. (7A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7B) In this section “private pleasure craft” means any aircraft or vessel used otherwise than for commercial purposes by— (a) the owner of the aircraft or vessel, or (b) any other person entitled to use it. (7C) For the purposes of subsection (7B), the cases in which an aircraft or vessel is to be regarded as used for commercial purposes include any case where— (a) consideration is provided by any person for the use of the aircraft or vessel (whether for the carriage of passengers or goods or for the supply of services or otherwise), or (b) the aircraft or vessel is used for the purposes of any public authority. (7D) Regulations may provide for other cases in which any aircraft or vessel is treated as being, or not being, a private pleasure craft for the purposes of this section. (8) In this section— ... “regulations” means regulations under section 24(1) made for the purposes of this section, and “relevant declaration”, in relation to a quantity of heavy oil or bioblend, means a declaration, made in the way and form specified by or under regulations, that the heavy oil or bioblend is to be used as fuel for propelling private pleasure craft.

Your change, as a redline

14E Rebated heavy oil and bioblend: private pleasure craft

(1) This section applies in respect of rebated heavy oil or bioblend. (2) The heavy oil or bioblend must not be used as fuel for propelling private pleasure craft. (3) If, on the supply by a person (“the supplier”) of a quantity of the heavy oil or bioblend to another person, the other person makes a relevant declaration to the supplier— (a) subsection (2) does not apply in relation to that heavy oil or bioblend, and (b) the supplier must pay, in accordance with regulations, the amount specified in subsection (4) to the Commissioners. (4) The amount is— Q×R where— Q is the quantity (in litres) of the heavy oil or bioblend, and R is the rate of the relevant rebate at the time of supply. (5) The “relevant rebate” is— (a) in the case of heavy oil upon which rebate was allowed under section 13ZA or 13AA(1), the rebate under that provision, (b) in the case of heavy oil to which paragraph (a) does not apply, the rebate under section 11 for that kind of heavy oil, and (c) in the case of bioblend, the rebate under section 11(1)(b). (6) The amount referred to in subsection (3)(b) is to be treated, for the purposes of section 12 of the Finance Act 1994 (assessments to excise duty), as an amount of excise duty. (7) Regulations may provide, in cases where heavy oil or bioblend to which subsection (2) applies and other heavy oil or bioblend is taken into a craft as fuel, for the order in which the different substances are to be treated (for the purposes of this section and section 14F) as used. (7A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7B) In this section “private pleasure craft” means any aircraft or vessel used otherwise than for commercial purposes by— (a) the owner of the aircraft or vessel, or (b) any other person entitled to use it. (7C) For the purposes of subsection (7B), the cases in which an aircraft or vessel is to be regarded as used for commercial purposes include any case where— (a) consideration is provided by any person for the use of the aircraft or vessel (whether for the carriage of passengers or goods or for the supply of services or otherwise), or (b) the aircraft or vessel is used for the purposes of any public authority. (7D) Regulations may provide for other cases in which any aircraft or vessel is treated as being, or not being, a private pleasure craft for the purposes of this section. (8) In this section— ... “regulations” means regulations under section 24(1) made for the purposes of this section, and “relevant declaration”, in relation to a quantity of heavy oil or bioblend, means a declaration, made in the way and form specified by or under regulations, that the heavy oil or bioblend is to be used as fuel for propelling private pleasure craft.

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