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Hydrocarbon Oil Duties Act 1979

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Change 1

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As published

20AAD Mixing of aqua methanol in contravention of prohibition: adjustment of duty

(1) A duty of excise shall be charged on a mixture which is produced by mixing aqua methanol on which duty under section 6AG(3)(a) of this Act has been charged with a relevant substance. (2) In subsection (1) “relevant substance” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil. (3) The rate of duty on a mixture under subsection (1) shall be the rate of duty specified in section 6(1A)(c) (general rate for heavy oil). (4) The person liable to pay duty charged under this section on production of a mixture is the person producing the mixture. (5) Where it appears to the Commissioners— (a) that a person (“P”) has produced a mixture on which duty is charged under this section, and (b) that P is the person liable to pay the duty, they may assess the amount of duty due from P to the best of their judgment and notify that amount to P or P's representative. (6) An assessment under subsection (5) above shall be treated as if it were an assessment under section 12(1) of the Finance Act 1994. (7) Where duty under a provision of this Act has been paid on an ingredient of a mixture, the duty charged under this section shall be reduced by the amount of any duty which the Commissioners are satisfied has been paid on the ingredient (but not to a negative amount). (8) The Commissioners may exempt a person from liability to pay duty under this section in respect of production of a mixture of a kind described in subsection (1) if satisfied that— (a) the liability was incurred accidentally, and (b) in the circumstances the person should be exempted.

Your change, as a redline

20AAD Mixing of aqua methanol in contravention of prohibition: adjustment of duty

(1) A duty of excise shall be charged on a mixture which is produced by mixing aqua methanol on which duty under section 6AG(3)(a) of this Act has been charged with a relevant substance. (2) In subsection (1) “relevant substance” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil. (3) The rate of duty on a mixture under subsection (1) shall be the rate of duty specified in section 6(1A)(c) (general rate for heavy oil). (4) The person liable to pay duty charged under this section on production of a mixture is the person producing the mixture. (5) Where it appears to the Commissioners— (a) that a person (“P”) has produced a mixture on which duty is charged under this section, and (b) that P is the person liable to pay the duty, they may assess the amount of duty due from P to the best of their judgment and notify that amount to P or P's representative. (6) An assessment under subsection (5) above shall be treated as if it were an assessment under section 12(1) of the Finance Act 1994. (7) Where duty under a provision of this Act has been paid on an ingredient of a mixture, the duty charged under this section shall be reduced by the amount of any duty which the Commissioners are satisfied has been paid on the ingredient (but not to a negative amount). (8) The Commissioners may exempt a person from liability to pay duty under this section in respect of production of a mixture of a kind described in subsection (1) if satisfied that— (a) the liability was incurred accidentally, and (b) in the circumstances the person should be exempted.

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