http://www.legislation.gov.uk/ukpga/1998/36/section/9Finance Act 1998An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1998-07-31texttext/xmlenStatute Law Database2026-04-22Expert Participation2026-03-18 Part I Excise Duties Hydrocarbon oil duties Mixtures of heavy oils.91In section 20AAA of the Hydrocarbon Oil Duties Act 1979 (charge to duty on mixtures of oils), after subsection (2) there shall be inserted the following subsection—2AWhere—aa mixture of heavy oils is produced in contravention of Part IIA of Schedule 2A to this Act, andbthe mixture is not produced as a result of approved mixing,a duty of excise shall be charged on the mixture.2In subsection (3) of that section, after “subsection (1)" there shall be inserted “ or (2A) ”.3In section 20AAB of that Act (supplementary provisions about mixing of oils), in subsection (1), after “section 20AAA(1)" there shall be inserted “ or (2A) ”.4In 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<P1><Pnumber>7A</Pnumber><P1para><Text>A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—</Text><P3><Pnumber>a</Pnumber><P3para><Text>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</Text></P3para></P3><P3><Pnumber>b</Pnumber><P3para><Text>heavy oil of any other description in respect of which, on its delivery for home use, such a declaration was made.</Text></P3para></P3></P1para></P1></P1group></Part></BlockAmendment></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/section/9/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/9/5" id="section-9-5"><Pnumber>5</Pnumber><P2para><Text>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—</Text><BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="schedule" Format="default"><P2><Pnumber>1A</Pnumber><P2para><Text>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.</Text></P2para></P2></BlockAmendment></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/section/9/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/9/6" id="section-9-6"><Pnumber>6</Pnumber><P2para><Text>This section shall be deemed to have come into force at 6 o’clock in the evening of 17th March 1998.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="c16419771" Type="M"><Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00013" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>. </Text></Para></Commentary><Commentary id="c16419781" Type="F"><Para><Text><CitationSubRef id="c00014" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/9/2/3" SectionRef="section-9-2-3">S. 9(2)(3)</CitationSubRef> repealed (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00015" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>, <CitationSubRef id="c00016" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/141" CitationRef="c00015" SectionRef="section-141">s. 141</CitationSubRef>, <CitationSubRef id="c00017" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/40/part/1/2" Operative="true" CitationRef="c00015" SectionRef="schedule-40-part-1-2">Sch. 40 Pt. 1(2)</CitationSubRef>. Note 2 to Sch. 40 Pt. 1(2) provides that “The repeals in the Finance Act 1988 have effect in accordance with section 5(8)(b) of this Act."</Text></Para></Commentary></Commentaries></Legislation>