HCOTEG111040 - Pipelines: Law and regulations: Hydrocarbon oil (mixing of oils) Regulations 1985

Section	Section title	Summary and comments
2	Interpretation	Cross refer to section 20A of the Hydrocarbon Oil Duties Act 1979 for definitions of mixing.
3	Application	Applies to oil on which duty charged or rebated (even if the rebate means no tax payable). In effect this is all controlled oils.
4	Approval	Says traders have to write to us for approval as mixers and we can impose conditions or cancel it.
5	Security	We can ask for monetary security.
6	Charge to duty and allowance	Establishes the duty point at the time it is mixed.
7	Furnishing of returns	…on last business day of the month or the day of the month deferments are sent in for payment.
8	Payment of duty	…with the return and for any earlier unpaid duty.
9	Allowances	…can be offset against the duty due on the return