[20AAA Mixing of rebated oil]
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

[20AAA  Mixing of rebated oil]

[(1)     A duty of excise shall be charged on a mixture which is—

(a)     produced by mixing fully rebated heavy oil with heavy oil which is not fully rebated, and

(b)     supplied for use as fuel for any engine, motor or other machinery.

(2)     A duty of excise shall be charged on a mixture which is—

(a)     produced by mixing partially rebated heavy oil with heavy oil which is not partially rebated, and

(b)     supplied for use as fuel for any engine, motor or other

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