SolvedHCOTEG111040 | Pipelines: Law and regulations: Hydrocarbon oil (mixing of oils) Regulations 1985
From HM Revenue & Customs · Oils Technical Manual
| Section | Section title | Summary and comments |
|---|---|---|
| 2 | Interpretation | Cross refer to section 20A of the Hydrocarbon Oil Duties Act 1979 for definitions of mixing. |
| 3 | Application | Applies to oil on which duty charged or rebated (even if the rebate means no tax payable). In effect this is all controlled oils. |
| 4 | Approval | Says traders have to write to us for approval as mixers and we can impose conditions or cancel it. |
| 5 | Security | We can ask for monetary security. |
| 6 | Charge to duty and allowance | Establishes the duty point at the time it is mixed. |
| 7 | Furnishing of returns | …on last business day of the month or the day of the month deferments are sent in for payment. |
| 8 | Payment of duty | …with the return and for any earlier unpaid duty. |
| 9 | Allowances | …can be offset against the duty due on the return |