Article 4 Transitional provision
Paragraph 3(7) is disregarded where for the purposes of section 20AAB(4) of the Hydrocarbon Oil Duties Act 1979f1 (mixing of rebated oil: supplementary) the liability to duty arose on or before 31st March 2008.
Annotations
Footnotes
- f1
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1979 c. 5. Section 20AAB was inserted by section 6(1) and (3) of the Finance Act 1996 (c. 8).