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(1)Subject to sections 12 [F113, 13AA and 13AB] below, where heavy oil charged with the excise duty on hydrocarbon oil is delivered for home use, there shall be allowed on the oil at the time of delivery a rebate of duty at a rate—
(c)in the case of heavy oil [F7which is neither fuel oil nor] gas oil, equal to the rate at which the duty is for the time being chargeable.]
[F8(2)In this section—
“fuel oil” means heavy oil which contains in solution an amount of asphaltenes of not less than 0·5 per cent. or which contains less than 0·5 per cent. but not less than 0·1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C; F9. . .
. . .]
[F10(3)This subsection applies in any case where—
(a)oil is delivered for home use,
(b)regulations under section 24 below require, as a condition of allowing a rebate on the oil under subsection (1) above, that a marker prescribed by regulations under that section shall have been added to the oil, and
(c)the marker is present at the time of delivery for home use but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under that section.
(4)In any case where subsection (3) above applies, a rebate may be allowed on the oil at the time it is delivered for home use if it appears to the Commissioners to be appropriate to allow it.
(5)Where a rebate is allowed under subsection (4) above, the rate at which the rebate is allowed—
(a)shall be such rate as appears to the Commissioners to be appropriate, but
(b)shall not be less than 95 per cent. of, and shall not exceed, the rate of rebate specified in the relevant paragraph of subsection (1) above.]
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