§ 20AAB.—(1) A person who—
- (a) produces a mixture on which duty is charged under section 20AAA(1) above, or
- (b) supplies a mixture on which duty is charged under section 20AAA(2) above,
must notify the Commissioners that he has done so within the period of seven days beginning with the date on which he produced or (as the case may be) supplied the mixture.
§ (2) A person is not required to give a notification under subsection (1) above if, before he produced or (as the case may be) supplied the mixture, he notified the Commissioners that he proposed to do so.
1051§ (3) Notification under subsection (1) or (2) above must be given in such form and in such manner, and must contain such particulars, as the Commissioners may direct.
§ (4) Subject to subsection (7) below, where it appears to the Commissioners—
- (a) that a person has produced or supplied a mixture on which duty is charged under section 20AAA above, and
- (b) that he is the person liable to pay the duty,
they may assess the amount of duty due from him to the best of their judgement and notify that amount to him or his representative.
§ (5) An assessment under subsection (4) above shall be treated as if it were an assessment under section 12(1) of the Finance Act 1994.
§ (6) The Commissioners may give a direction that a person who is, or expects to be, liable to pay duty charged under section 20AAA above—
- (a) shall account for duty charged under that section by reference to such periods (`accounting periods') as may be determined by or under the direction;
- (b) shall make, in relation to accounting periods, returns in such form and at such times and containing such particulars as may be so determined;
- (c) shall pay duty charged under that section at such times and in such manner as may be so determined.
§ (7) The power to make an assessment under subsection (4) above does not apply in relation to a person who is for the time being subject to a direction under subsection (6) above.
§ (8) Where any person—
- (a) fails to give a notification which he is required to give under subsection (1) above, or
- (b) fails to comply with a direction under subsection (6) above,
his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)."
§ (4) After Schedule 2 there shall be inserted the Schedule set out in Schedule (Mixing of rebated oil) to this Act.
§ (5) This section and Schedule (Mixing of rebated oil) to this Act shall have effect in relation to—
- (a) the production on or after the appointed day of a mixture which is leaded or unleaded petrol; and
- (b) the supply on or after the appointed day of a mixture of heavy oils;
and "the appointed day" here means such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.'—[Mr. Heathcoat-Amory]
§ Brought up, read the First and Second time, and added to the Bill.