13 Penalties for [contravention of section 12]
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

13  Penalties for [contravention of section 12]

(1)     [Where any person]—

(a)     uses heavy oil in contravention of section 12(2) above; or

(b)     is liable for heavy oil being taken into a [vehicle, vessel, machine or appliance] in contravention of that subsection,

[his use of the oil [or his becoming so liable (or, where his conduct includes both, each of them)] shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)]. . .

[(1A)     Where oil is used, or is taken into a [vehicle, vessel, machine or appliance], in contravention of section 12(2) above, the Commissioners may—

(a)     assess an amount equal to the rebate on like oil at the rate in force at the time of the contravention

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