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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 2 April 2007 - onwards
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61. Mineral oil tax offences.

(1) Chapter 1 of Part 2 of the Finance Act 1999 is amended -

(a) in section 102 -

(i) in subsection (1) by substituting the following for paragraph (b):

"(b) to use as a propellant or to keep in a fuel tank -

(i) any mineral oil on which mineral oil tax at the appropriate standard rate has not been paid,

(ii) any mineral oil containing one or more of the markers prescribed by regulations made under section 104, or

(iii) any substance where the importation of mineral oil containing such substance is prohibited by regulations made under section 104,",

(ii) in subsection (1) by inserting the following after paragraph (d):

"(da) to contravene or fail to comply with a temporary prohibition of trade order under section 102A, or",

(iii) by inserting the following after subsection (1):

"(1A) It shall be an offence under this subsection -

(a) to invite an offer to treat for, offer for sale, keep for sale, or to sell, or

(b) to deliver, keep for delivery, or to be in the process of delivering, o

Comparing proposed amendment...