The Hydrocarbon Oil (Mixing of Oils) Regulations 1985
Section 20A of the Hydrocarbon Oil Duties Act 1979, as inserted by paragraph 2 of Schedule 4 to the Finance Act 1985, provides for the adjustment of duty on duty paid oil which has become oil of a different description by reason of being mixed with other oil in a pipeline. The section provides for the imposition of a further charge of duty on that oil or for the granting of an allowance. These Regulations give effect to that section by permitting the mixing of the different oils (which may be subject to conditions), by describing the method of charging the duty and for determining the form of the allowance.