[20A Mixing: adjustment of duty]
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

[Mixing]

[20A  Mixing: adjustment of duty]

[[(1)     Subsections (2) and (3) apply if—

(a)     a relevant substance upon which duty under this Act has been charged is mixed in a pipe-line with another kind of relevant substance upon which such duty has been charged, and

(b)     the mixing is approved mixing (see subsection (5)).

(2)     If the Commissioners are of the opinion that—

(a)     the amount of duty that would be charged on the mixture (if duty were charged at the time of mixing),

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