Finance (No. 2) Bill (HC Bill 155)

(6) An assessment under subsection (5) above shall be treated as if it
were an assessment under section 12(1) of the Finance Act 1994.

(7) 20Where duty under a provision of this Act has been paid on an
ingredient of a mixture, the duty charged under this section shall be
reduced by the amount of any duty which the Commissioners are
satisfied has been paid on the ingredient (but not to a negative
amount).

(8) 25The Commissioners may exempt a person from liability to pay duty
under this section in respect of production of a mixture of a kind
described in subsection (1) if satisfied that—

(a) the liability was incurred accidentally, and

(b) in the circumstances the person should be exempted.

Powers to allow reliefs”.

7 30In paragraph 3 of Schedule 41 to FA 2008 (penalties for putting product to
use that attracts higher duty), in the Table in sub-paragraph (1), at the
appropriate place insert—

35Enforcement

8 (1) Section 22 (prohibition on use of petrol substitutes on which duty has not
been paid) is amended as follows.

(2) After subsection (1AB) insert—

“(1AC) Where any person—

(a) puts any aqua methanol to a chargeable use (within the
meaning of section 6AG above), and

(b) knows or has reasonable cause to believe that there is duty
charged under section 6AG above on that aqua methanol
5which has not been paid and is not lawfully deferred,

his putting the aqua methanol to that use shall attract a penalty
under section 9 of the Finance Act 1994 (civil penalties), and any
goods in respect of which a person contravenes this section shall be
liable to forfeiture.”

(3) 10In subsection (1A), for “or (1AB)” substitute “, (1AB) or (1AC)”.

(4) For the heading substitute “Prohibition on use of fuel substitutes on which
duty has not been paid”.

Consequential amendments

9 In section 23C (warehousing), in subsection (4), after paragraph (d) insert—

“(da) 15aqua methanol,”.

10 In section 27(1) (interpretation), before the definition of “aviation gasoline”
insert—

• “““aqua methanol” has the meaning given by section 2AC
  above;”.

11 20In section 16 of FA 1994 (appeals to a tribunal), in subsection (6)(c), before
“section 23(1)” insert “or (1AC)”.

Part 2 Hydrocarbon oils: miscellaneous amendments

HODA 1979

12 25In section 20AAA of HODA 1979 (mixing of rebated oil), in subsection (4)(a),
for “section 6A(1A)(c)” substitute “section 6(1A)(c)”.

FA 1994

13 In section 16 of FA 1994 (appeals to a tribunal), in subsection (6)(c), after
“section 22(1)” insert “(1AA), (1AB)”.

30Part 3 Commencement

14 The amendments made by this Schedule come into force—

(a) so far as they confer a power to make regulations or an order, on the
day on which this Act is passed, and

(b) 35for all other purposes, on 1 October 2016.