HC Deb 23 March 1998 vol 309 c131

Resolved,

That—

(1)In section 20AAA of the Hydrocarbon Oil Duties Act 1979, after subsection (2) there shall be inserted the following subsection—

"(2A) Where—

  1. (a)a mixture of heavy oils is produced in contravention of Part IIA of Schedule 2A to this Act, and
  2. (b)the mixture is not produced as a result of approved mixing,

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

(2)In subsection (3) of that section, after "subsection (1)" there shall be inserted "or (2A)".

(3)In section 20AAB of that Act, in subsection (1), after "section 20AAA(1)" there shall be inserted "or (2A)".

(4)In Schedule 2A to that Act, after paragraph 7 there shall be inserted the following paragraph—

"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."

TABLE
(I)Period (in months) for which licence granted (2)Machines that are not gaming machines (3)Gaming machines that are small-prize machines or are five-penny machine swith out being small-prize machines (4) Other machines
£ £ £
1 30 80 220
2 50 150 425
3 75 220 615
4 95 285 800
5 120 345 970
6 140 400 1,125
7 160 450 1,270
8 185 500 1,405
9 205 540 1,525
10 225 580 1,635
11 240 615 1,730
12 250 645 1,815

(2) This Resolution shall apply in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 17th March 1998.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.