§
13A.—(1) On unleaded petrol, other than ultra low sulphur petrol, charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of £0.0586 a litre.
(2) Rebate is not allowed under this section in a case
where a rebate is allowed under section 14 below.".
§ (2) In paragraph 1(1) of Schedule 2A to that Act—
§
(a) for paragraphs (a) and (b) there shall be substituted—
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(ab) adding lead to unleaded petrol in respect of which a rebate has been allowed under section 13A;"; and
(b) in paragraph (c)—
- (i) for "paragraph (a)" there shall be substituted "paragraph (aa)", and
- (ii) for "paragraph (b)" there shall be substituted "paragraph (ab)".
§ (3) For paragraph 2A of that Schedule there shall be substituted—
§ .—(1) A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing—
- (a) petrol on which duty has been paid at the rate specified in section 6(1A)(a), and
- (b) petrol in respect of which a rebate has been allowed under section 13A,
§ and the mixture produced is unleaded petrol that is not ultra low sulphur petrol.
§ (2) This paragraph is subject to any direction given under paragraph 3.".
§ (4) In paragraph 8 of that Schedule, for sub-paragraph (3A) there shall be substituted—
§ "(3A) 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.' .
§ (5) This Resolution shall have effect as from 6 o'clock in the evening of 7th March 2001.
§ 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.