Section 24 Control of use of duty-free and rebated oil.C1

The Commissioners may make regulations for any of the purposes of F1... section 9(1) or (4), F2any of sections 11 to F314E, F4section 17, F5... section 19F6, section 19AF7, section 20AB or section 24A of this Act, and in particular for the purposes specified in Schedule 4 to this Act.

F8The regulations may provide for restricting (whether by reference to locality, the obtaining of a licence from the Commissioners or other matters) the cases in which payments to the Commissioners F9under F10section 12(2), F1113ZB(2), 13AA(3) or 14C(3) are to be effective for the purposes of those provisions.

For the purposes of the Customs and Excise Acts 1979, the presence in any hydrocarbon oilF12, biodiesel or bioblend of a marker which, in regulations made under this section, is prescribed in relation to—

shall be conclusive evidence that that oil has been so delivered or, as the case may be, that the rebate in question has been allowed.

Subsection (3) does not apply to heavy oil, biodiesel or bioblend used in any vehicle, vessel, machine or appliance if it is proved to the satisfaction of the Commissioners that the heavy oil, biodiesel or bioblend was taken into the vehicle, vessel, machine or appliance in accordance with the law of the place where it was taken in.

F15Where any person contravenes or fails to comply with any regulation made under this section F16his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.

Where—

the Commissioners may assess an amount equal to the rebate as being excise duty due from that person, and notify him or his representative accordingly.

Where—

the Commissioners may assess an amount equal to the excise duty on like oil at the rate in force at the time of the contravention or failure to comply as being excise duty due from that person, and notify him or his representative accordingly.

In a case where subsection (4D) below applies, the power of the Commissioners under subsection (4A) above includes power, if it appears to them to be appropriate, to assess (and notify) an amount less than the amount of the rebate concerned.

This subsection applies in any case where—

Schedule 5 to this Act shall have effect with respect to any sample of hydrocarbon oilF20, biodiesel or bioblend taken in pursuance of regulations made under this section.