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1In the Hydrocarbon Oil Duties Act 1979 (c. 5), after section 23 insert—
(1)If a revenue trader who is not a registered excise dealer and shipper—
(a)buys or sells controlled oil in the course of a trade or business, or
(b)in the course of a trade or business deals in controlled oil,
his buying or selling, or dealing in, the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
(2)Subsection (1) above does not apply to the buying of oil by a revenue trader if—
(a)the oil is for use by the trader, and
(b)that use does not involve selling or dealing in hydrocarbon oil.
(3)Subsection (1) above does not apply to the selling of oil by a revenue trader if—
(a)that oil was for use by the trader,
(b)that use did not involve selling or dealing in hydrocarbon oil,
(c)that use came to an end before the oil was used, and
(d)the oil is sold after the use ends.
(4)Where a revenue trader who is not a registered excise dealer and shipper is entitled to the possession of any controlled oil, the oil is liable to forfeiture.
(5)Subsection (4) above does not apply to oil if—
(a)that oil is for use by the revenue trader, and
(b)that use does not involve selling or dealing in hydrocarbon oil.
(6)Subsection (4) above does not apply to oil if—
(a)the oil was for use by the revenue trader,
(b)that use did not involve selling or dealing in hydrocarbon oil,
(c)that use has come to an end,
(d)that use came to an end before the oil was used, and
(e)the oil is being held pending sale or other disposal.
(7)Where oil is liable to forfeiture by virtue of subsection (4) above—
(a)anything mixed with the oil,
(b)any container in which the oil (and anything mixed with it) is kept, and
(c)any equipment kept for dispensing the contents of any such container,
is liable to forfeiture.
(1)The Commissioners may by regulations make provision for—
(a)exceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;
(b)exceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;
(c)exceptions to section 23A(7) above.
(2)Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—
(a)specified by such regulations;
(b)specified by the Commissioners under such regulations.”.
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