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
As published
SCHEDULE 2 Hydrocarbon oil duties: minor and consequential amendments relating to biodiesel
Section 5
Introduction
1 The Hydrocarbon Oil Duties Act 1979 (c. 5) is amended as follows.
Biodiesel and bioblend not to be treated as fuel substitute
2 In section 6A(1) (fuel substitutes: charge of duty) after “which is not hydrocarbon oil" insert “ , biodiesel or bioblend ”.
Exclusion of bioblend from rebates on heavy oil
3 In section 11 (rebate on heavy oil), after subsection (5) insert—
(6) No rebate shall be allowed under this section in respect of bioblend.
.
Repayment of duty in case of biodiesel used otherwise than as road fuel
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Mixing biodiesel and rebated heavy oil
5 (1) In section 20AAA (mixing of rebated oil), after subsection (2A) insert—
(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.
.
(2) In section 20AAA(3) (producer of mixture liable to pay duty), for “or (2A)" substitute “ , (2A) or (2B) ”.
(3) After Part 2A of Schedule 2A (mixing of rebated oil) insert—
Part 2B Biodiesel
Mixing biodiesel with rebated heavy oil
7B (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.
.
(4) In paragraph 9(1A) of that Schedule (rates of duty for mixtures of heavy oil), after “subsection (2A)" insert “ or (2B) ”.
(5) In paragraph 10(1) of that Schedule (credit for duty paid on ingredients of mixture), after “section 6" insert “ , 6AA, 6AB or 6A ”.
(6) In section 20AAB (mixing of rebated oil: supplementary), in subsection (1)(a) for “or (2A)" substitute “ , (2A) or (2B) ”.
(7) In section 22 (prohibition on use of petrol substitutes on which duty has not been paid), after subsection (1) insert—
(1AA) Where any person—
(a) puts any biodiesel to a chargeable use (within the meaning of section 6AA above), and
(b) knows or has reasonable cause to believe that there is duty charged under section 6AA above on that biodiesel which has not been paid and is not lawfully deferred,
his putting the biodiesel to that use shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes this subsection shall be liable to forfeiture.
.
(8) In section 22(1A) (section 10 of the Finance Act 1994 does not apply), after “subsection (1)" insert “ or (1AA) ”.
Interpretation
6 In section 27(1) (interpretation) at the appropriate places insert—
“bioblend” has the meaning given by section 6AB(2) above;
,
and
“biodiesel” has the meaning given by section 2AA above;
.
Your change, as a redline
SCHEDULE 2 Hydrocarbon oil duties: minor and consequential amendments relating to biodiesel
Section 5
Introduction
1 The Hydrocarbon Oil Duties Act 1979 (c. 5) is amended as follows.
Biodiesel and bioblend not to be treated as fuel substitute
2 In section 6A(1) (fuel substitutes: charge of duty) after “which is not hydrocarbon oil" insert “ , biodiesel or bioblend ”.
Exclusion of bioblend from rebates on heavy oil
3 In section 11 (rebate on heavy oil), after subsection (5) insert—
(6) No rebate shall be allowed under this section in respect of bioblend.
.
Repayment of duty in case of biodiesel used otherwise than as road fuel
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Mixing biodiesel and rebated heavy oil
5 (1) In section 20AAA (mixing of rebated oil), after subsection (2A) insert—
(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.
.
(2) In section 20AAA(3) (producer of mixture liable to pay duty), for “or (2A)" substitute “ , (2A) or (2B) ”.
(3) After Part 2A of Schedule 2A (mixing of rebated oil) insert—
Part 2B Biodiesel
Mixing biodiesel with rebated heavy oil
7B (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.
.
(4) In paragraph 9(1A) of that Schedule (rates of duty for mixtures of heavy oil), after “subsection (2A)" insert “ or (2B) ”.
(5) In paragraph 10(1) of that Schedule (credit for duty paid on ingredients of mixture), after “section 6" insert “ , 6AA, 6AB or 6A ”.
(6) In section 20AAB (mixing of rebated oil: supplementary), in subsection (1)(a) for “or (2A)" substitute “ , (2A) or (2B) ”.
(7) In section 22 (prohibition on use of petrol substitutes on which duty has not been paid), after subsection (1) insert—
(1AA) Where any person—
(a) puts any biodiesel to a chargeable use (within the meaning of section 6AA above), and
(b) knows or has reasonable cause to believe that there is duty charged under section 6AA above on that biodiesel which has not been paid and is not lawfully deferred,
his putting the biodiesel to that use shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes this subsection shall be liable to forfeiture.
.
(8) In section 22(1A) (section 10 of the Finance Act 1994 does not apply), after “subsection (1)" insert “ or (1AA) ”.
Interpretation
6 In section 27(1) (interpretation) at the appropriate places insert—
“bioblend” has the meaning given by section 6AB(2) above;
,
and
“biodiesel” has the meaning given by section 2AA above;
.
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.
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.