SCHEDULES

F1SCHEDULE 2A Mixing of rebated oil

Annotations:
Amendments (Textual)
F1

Sch. 2A inserted (15.11.1996) by 1996 c. 8, s. 6, Sch. 1; S.I. 1996/2751, art. 2

Part IIHeavy oil

Mixing partially rebated heavy oil with unrebated heavy oil

4

A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—

a

gas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act; and

b

heavy oil in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle.