In section 20AAA of the M1Hydrocarbon Oil Duties Act 1979 (charge to duty on mixtures of oils), after subsection (2) there shall be inserted the following subsection—

“(2A)

Where—

(a)

a mixture of heavy oils is produced in contravention of Part IIA of Schedule 2A to this Act, and

(b)

the mixture is not produced as a result of approved mixing,

a duty of excise shall be charged on the mixture.”

In Schedule 2A to that Act (mixtures of oils to which duty applies), after paragraph 7 there shall be inserted the following—

“Part IIA Unrebated heavy oil

7A

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

(a)

ultra low sulphur diesel 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; and

(b)

heavy oil of any other description in respect of which, on its delivery for home use, such a declaration was made.”

In paragraph 9 of that Schedule (rate of duty for mixtures of heavy oil), after sub-paragraph (1) there shall be inserted the following sub-paragraph—

“(1A)

Subject to paragraph 10 below, duty charged under subsection (2A) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is produced.”