{
  "url": "https://openlegislation.uk/hydrocarbon-oil-mixing-of-oils-regulations-1985/note",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-mixing-of-oils-regulations-1985/note.json",
  "legislation": "uksi/1985/1450",
  "legislation_title": "The Hydrocarbon Oil (Mixing of Oils) Regulations 1985",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-mixing-of-oils-regulations-1985",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "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.\nRegulation 3 describes the duty status of oils to which the Regulations apply.\nRegulation 4 provides that the approval of persons as mixers may be subject to restrictions and conditions.\nRegulation 5 prescribes that security shall be required for the observance of conditions and furnishing of returns.\nRegulation 6 prescribes the time at which the charge to duty or allowance will be made.\nRegulations 7–9 provide for returns to be made to the Commissioners and for payment of duty or taking of allowance appearing on the returns.\nRegulation 10 amends the Hydrocarbon Oil Regulations 1973 by defining “the mixing Regulations” in regulation 2 and by amending regulation 43 to require approval under “the mixing Regulations”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1985/1450/note",
    "retrieved_at": "2026-10-29T17:03:27.173611+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}