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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Pipelines: Law and regulations: Hydrocarbon Oils Duties Act 1979 (HODA)

Section Section title Summary and comments
20A Mixing: adjustment of duty Subsection (5) defines “approved mixing” after which the mix could be all liable at a higher rate than was paid. We can then charge either a lower rate than was paid or we can give an allowance for this duty. This section covers the inadvertent mixing of oil that happens by sending parcels of different products down the same pipeline.