15(1)Section 20A (mixing: adjustment of duty) is amended as follows.
(2)For subsections (1) to (4) substitute—
“(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), is greater than
(b)the total amount of duty charged as mentioned in subsection (1)(a),
they may charge under this section a duty of excise on the mixture of an amount equal to the difference.
(3)If the Commissioners are of the opinion that the amount mentioned in subsection (2)(a) is less than the amount mentioned in subsection (2)(b), they may make under this section an allowance of an amount equal to the difference.
(4)Where a charge or allowance is made under this section, any relief or rebate which was permitted or allowed in respect of the charges mentioned in subsection (1)(a) is for the purposes of this Act to be disregarded.
(4A)In this section “relevant substance” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil.
(4B)The cases that fall within subsection (1)(a) include cases where one kind of hydrocarbon oil is mixed with another kind of hydrocarbon oil.”
(3)In subsection (5)(a), for the words from “in a” to “only)” substitute “relevant substances (or specified kinds of relevant substances) in a pipe-line”.