§ "(2A) Where—
- (a)a mixture of heavy oils is produced in contravention of Part IIA of Schedule 2A to this Act, and
- (b)the mixture is not produced as a result of approved mixing,
§ a duty of excise shall be charged on the mixture."
§ (2)In subsection (3) of that section, after "subsection (1)" there shall be inserted "or (2A)".
§ (3)In section 20AAB of that Act, in subsection (1), after "section 20AAA(1)" there shall be inserted "or (2A)".
§ (4)In Schedule 2A to that Act, after paragraph 7 there shall be inserted the following paragraph—
§ "PART IIA
§ UNREBATED HEAVY OIL
§ 7A. A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—
§ (a)ultra low sulphur diesel in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle; and
§ (b)heavy oil of any other description in respect of which, on its delivery for home use, such a declaration was made."
|(I)Period (in months) for which licence granted||(2)Machines that are not gaming machines||(3)Gaming machines that are small-prize machines or are five-penny machine swith out being small-prize machines||(4) Other machines|
§ (2) This Resolution shall apply in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 17th March 1998.