SolvedHCOTEG111030 | Pipelines: Law and regulations: Hydrocarbon Oils Duties Act 1979 (HODA)
From HM Revenue & Customs · Oils Technical Manual
| Section | Section title | Summary and comments |
|---|---|---|
| 20A | Mixing: adjustment of duty | Subsection (5) defines “approved mixing” after which the mix could be all liable at a higher rate than was paid. We can then charge either a lower rate than was paid or we can give an allowance for this duty. This section covers the inadvertent mixing of oil that happens by sending parcels of different products down the same pipeline. |