Finance (No. 2) Act 2013

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PART 2

Excise

Amendment of Chapter 1 of Part 2 of Finance Act 1999 (mineral oil tax)

46. Chapter 1 of Part 2 of the Finance Act 1999 is amended—

(a) in section 99A—

(i) in subsection (1) by inserting the following definition:

“ ‘purchase in bulk’ means the purchase of gas oil by a qualifying road transport operator, where that gas oil is delivered, in a quantity exceeding 2000 litres or such other quantity as the Commissioners may prescribe, to a premises or place that is under the control of a qualifying road transport operator;”,

and

(ii) by inserting the following subsection after subsection (4):

“(4A) (a) Except where paragraph (c) applies, a repayment under subsection (2) shall only be made in respect of gas oil purchased, by the qualifying road transport operator concerned, by means of a fuel card approved by the Commissioners for that purpose (referred to in this subsection as an ‘approved fuel card’).

(b) Repayment under subsection (2) may, in the case of purchases by means of an approved fuel card, be subject to a minimum quantity of gas oil, prescribed by the Commissioners, for each such purchase.

(c) A repayment under subsection (2) may, subject to paragraph (d) and to such requirements as the Commissioners may prescribe or otherwise impose, be made in respect of gas oil that is purchased in bulk by a qualifying road transport operator.

(d) For the purposes of paragraph (c)—

(i) except where subparagraph (ii) applies, the gas oil shall be purchased in bulk from a person who holds an auto-fuel trader’s licence under section 101(1),

(ii) where the gas oil is purchased in bulk from a vendor in another Member State, it shall be delivered to the qualifying road transport operator in accordance with all the requirements of excise law.”,

(b) in section 101(8)—

(i) in paragraph (b) by deleting “or”,

(ii) in paragraph (c) by substituting “imposed by the Commissioners, or” for “imposed by the Commissioners.”, and

(iii) by inserting the following paragraphs after paragraph (c):

“(d) where there has been a contravention of, or a failure to comply with, a requirement of excise law in relation to the production, sale or dealing in, keeping or delivery of mineral oil—

(i) by the applicant, or

(ii) at the premises or place in respect of which the application has been made,

and the applicant has not shown to the satisfaction of the Commissioners that the contravention or failure has been remedied, or

(e) where there has been a contravention of, or a failure to comply with, a condition of an auto-fuel trader’s licence or a marked fuel trader’s licence that was previously granted—

(i) to the applicant, or

(ii) in respect of the premises or place in respect of which the application has been made,

and the applicant has not shown to the satisfaction of the Commissioners that the contravention or failure has been remedied.”,

(c) in section 102(9) by substituting “under subsection (1), (1A), (1B) or (3)” for “under subsection (3)”, and

(d) in section 102A(8)(a) by substituting “section 102(1)(g)” for “section 102(1)(da)”.