9 Mixtures of heavy oils

9  Mixtures of heavy oils

(1)     In section 20AAA of the Hydrocarbon Oil Duties Act 1979 (charge to duty on mixtures of oils), after subsection (2) there shall be inserted the following subsection—

“(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

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