CUSTOMS AND EXCISE Citation and commencement 1 These Regulations may be cited as the Hydrocarbon Oil (Mixing of Oils) Regulations 1985 and shall come into operation on 15th October 1985. Interpretation 2 1 In these Regulations:— “ the Act ” means the Hydrocarbon Oil Duties Act 1979; “ the 1973 Regulations ” means the Hydrocarbon Oil Regulations 1973 ; “ the duty deferment Regulations ” means the Excise Duties (Hydrocarbon Oils) (Deferred Payment) Regulations 1985; “ approved mixer ” means a person approved by the Commissioners for the purposes of section 20A of the Act; “ business day ” means a day which is a business day within the meaning of the Bills of Exchange Act 1882; “ mixing ” means the mixing of different descriptions of hydrocarbon oil so as to produce new oil in accordance with section 20A of the Act and “ mix ” and its cognate expressions shall be construed accordingly. 2 Any expression used in these Regulations to which a meaning is given by the 1973 Regulations has, except where the context otherwise requires, the same meaning in these Regulations. Application 3 These Regulations apply to oil which has been either charged with excise duty under section 6 of the Act or which would have been charged but for a relief or rebate allowed in respect of that oil. Approval 4 1 Save where the Commissioners otherwise permit, a person seeking approval as a mixer shall apply to the Commissioners in writing and give such particulars as they may require. 2 Approval of persons as mixers, whether individually or by reference to a class, and whether in relation to particular descriptions of oil or generally may be:— a limited as to the mixture stated in the approval; b granted subject to conditions; and c revoked for reasonable cause. 3 Where conditions are imposed under this regulation they may be varied for reasonable cause. 4 Any person who has applied to be approved or who has been approved under paragraph (2) above shall notify the Commissioners immediately of any change in circumstances which materially affects any application for approval or approval given by the Commissioners or security given by him under these Regulations. Security 5 An approved mixer shall provide security in such amount and in such form as the Commissioners may require for:— a the observance of any conditions imposed under regulation 4(2) above; and b the furnishing of returns as required by regulation 7 below. Charge to duty and allowance 6 1 New oil subject to a charge of duty under section 20A of the Act shall be charged at the time it is mixed and that duty shall be paid in accordance with regulation 8 below. 2 Where new oil is subject to an allowance under section 20A of the Act that allowance shall be determined at the time it is mixed and it shall be made in accordance with regulation 9 below. Furnishing of returns 7 1 An approved mixer shall furnish to the Commissioners a return— a on the last business day of each month, or, b where the approved mixer is also approved under the duty deferment Regulations, on the appropriate payment day of each month which is prescribed in regulation 5 of the said Regulations— of all new oil mixed in the month preceding that in which the return is rendered, save that the Commissioners may allow a return to be rendered on a day and for a period different from the aforesaid. 2 The return shall be in such form and manner and containing such particulars as the Commissioners may require. Payment of duty 8 1 At the time of furnishing a return under regulation 7 above an approved mixer shall pay to the Commissioners, or account for, the amount of duty appearing by the return to be due from him for the period to which it relates, and any duty which may be due from him for an earlier period. 2 The duty deferment Regulations shall not apply to the payment of duty under paragraph (1) above. Allowances 9 Where it appears by a return furnished under regulation 7 above that an allowance under section 20A of the Act is due to an approved mixer, that allowance, unless the Commissioners otherwise allow, shall be in the form of a credit which he shall set off against excise duty on oil otherwise due from him to the Commissioners at the time of furnishing the return. Amendment of the 1973 Regulations 10 1 The 1973 Regulations shall be amended in accordance with the provisions of this regulation. 2 In regulation 2, after the definition of the duty deferment Regulations, there shall be inserted the following definition— “ the mixing Regulations ” means the Hydrocarbon Oil (Mixing of Oils) Regulations 1985; . 3 In regulation 43:— a after the words “in accordance with the terms of” there shall be inserted the words “either an approval granted by the Commissioners under the mixing Regulations or” , and b after the words “where they so require” there shall be inserted the words “in relation to such a licence” . P. Jefferson Smith Commissioner of Customs and Excise King's Beam House Mark Lane London EC3R 7HE 16th September 1985