http://www.legislation.gov.uk/ukpga/2001/9/section/2/2008-07-21Finance Act 2001An 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.2001-05-25texttext/xmlenStatute Law Database2026-05-05Expert Participation2008-07-21 Part 1 EXCISE DUTIES Hydrocarbon oil duties Rebate on unleaded petrol21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2In paragraph 1(1) of Schedule 2A to that Act (converting unleaded petrol into leaded petrol)—afor paragraphs (a) and (b) substitute—abadding lead to unleaded petrol in respect of which a rebate has been allowed under section 13A;; andbin paragraph (c)—ifor “paragraph (a)” substitute “ paragraph (aa) ”, andiifor “paragraph (b)” substitute “ paragraph (ab) ”.3For paragraph 2A of that Schedule (mixing different kinds of unleaded petrol) substitute—<P1><Pnumber PuncAfter="">2A</Pnumber><P1para><P2><Pnumber>1</Pnumber><P2para><Text>A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing—</Text><P3><Pnumber>a</Pnumber><P3para><Text>petrol on which duty has been paid at the rate specified in section 6(1A)(a), and</Text></P3para></P3><P3><Pnumber>b</Pnumber><P3para><Text>petrol in respect of which a rebate has been allowed under section 13A,</Text></P3para></P3><Text>and the mixture produced is unleaded petrol that is not ultra low sulphur petrol.</Text></P2para></P2><P2><Pnumber>2</Pnumber><P2para><Text>This paragraph is subject to any direction given under paragraph 3.</Text></P2para></P2></P1para></P1></P1group></BlockAmendment><AppendText>.</AppendText></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2001/9/section/2/4/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/4" id="section-2-4"><Pnumber>4</Pnumber><P2para><Text>In paragraph 8 of that Schedule (rate of duty on mixtures of light oil), for sub-paragraph (3A) substitute—</Text><BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="schedule" Format="default"><P2><Pnumber>3A</Pnumber><P2para><Text>In the case of a mixture produced in contravention of paragraph 2A above, the rate is that produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A.</Text></P2para></P2></BlockAmendment><AppendText>.</AppendText></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2001/9/section/2/5/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/5" id="section-2-5"><Pnumber>5</Pnumber><P2para><Text>This section shall be deemed to have come into force at 6 o’clock in the evening of 7th March 2001.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="key-bf0589da7d791ccd0bfa7af9e8d18566" Type="F"><Para><Text><CitationSubRef id="c4gsiuwv3-00004" SectionRef="section-2-1" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/2/1">S. 2(1)</CitationSubRef> omitted (retrospective to 1.4.2008) by virtue of <Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c4gsiuwv3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>, <CitationSubRef id="c4gsiuwv3-00006" CitationRef="c4gsiuwv3-00005" SectionRef="section-13-11-d" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/11/d" Operative="true">s. 13(11)(d)</CitationSubRef><CitationSubRef id="c4gsiuwv3-00007" CitationRef="c4gsiuwv3-00005" SectionRef="section-13-12" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/13/12">(12)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>