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