9 Mixing of rebated oil
Finance Act 2004 (2004 c 12) | Legislation

9  Mixing of rebated oil

(1)     For section 20AAA of the Hydrocarbon Oil Duties Act 1979 (mixing of rebated oil) substitute—

“20AAA Mixing of rebated oil

(1)     A duty of excise shall be charged on a mixture which is—

(a)     produced by mixing fully rebated heavy oil with heavy oil which is not fully rebated, and

(b)     supplied for use as fuel for any engine, motor or other machinery.

(2)     A duty of excise shall be charged on a mixture which is—

(a)     produced by mixing partially rebated heavy oil with heavy oil which is not partially rebated, and

(b)     supplied for use as fuel for any engine, motor or other machinery;

but a mixture on which duty is charged under subsection (1) shall not be charged under this subsection.

(3)     A duty of excise shall be charged on a mixture which is produced by mixing—

(a)     fully or partially rebated heavy oil, with

(b)     biodiesel or a substance containing biodiesel.

(4)

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