Finance Act, 1999

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Regulations.

104.—(1) The Commissioners may, for the purposes of managing, securing and collecting mineral oil tax or for the protection of the revenue derived from that tax, make regulations.

(2) In particular, but without prejudice to the generality of subsection (1), regulations made under this section may—

(a) govern the production, movement, importation, treatment, sale, delivery, warehousing, keeping, storage, removal to and from storage, exportation and use of mineral oil;

(b) provide for securing, paying, collecting, remitting and repaying mineral oil tax;

(c) regulate the issue of licences granted under section 101 ;

(d) require a person who produces, imports, treats, sells, delivers, keeps, stores, deals in, exports or uses mineral oil to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to such mineral oil as may be specified and any other books, documents, accounts or other records (including records in a machine readable form) relating to the production, importation, treatment, purchase, receipt, sale, delivery, keeping, storage, removal to or from storage, disposal, exportation or use of mineral oil and to allow any officer to inspect and take copies of, or extracts from, such books, documents, accounts and other records (including, in the case of records in a machine readable form, copies in a readable form);

(e) require any person mentioned in paragraph (d) to notify the proper officer of all places and premises and of all vessels, storage tanks and pipelines intended to be used by him or her in the carrying on of his or her business and provide for the method of such notification;

(f) require any person mentioned in paragraph (d) to furnish, at such times and in such form as may be specified, such information and returns in relation to mineral oils as may be specified;

(g) require a person who is an owner of or who is for the time being in charge of any motor vehicle constructed or adapted to use liquefied petroleum gas or substitute fuel as a propellant in that vehicle to give such information in relation to the supply or use of such mineral oil as may be specified;

(h) require as a condition of allowing in respect of any mineral oil the application of a rate lower than the appropriate standard rate for the mineral oil concerned or any exemption or relief from mineral oil tax, subject to such exceptions as the Commissioners may allow, that there shall have been added to that mineral oil at such time and in such manner and in such proportions as may be prescribed, one or more prescribed markers and that a declaration to that effect is furnished;

(i) specify the substances which are to constitute a prescribed marker for the purposes of paragraph (h) and specify the procedures for the approval of such markers;

(j) prohibit the addition to any mineral oil of any prescribed marker except in such circumstances as may be prescribed;

(k) prohibit the addition to or mixing with any mineral oil of any substance, not being a prescribed marker, including any substance which is calculated to impede the identification of a prescribed marker;

(l) prohibit the importation, keeping for sale, transportation or delivery of any mineral oil to which has been added any substance, not being a prescribed marker, including any substance which is calculated to impede the identification of a prescribed marker;

(m) prohibit the importation, sale or delivery of any mineral oil in which a prescribed marker is present unless it is present in the proportions prescribed and unless such mineral oil is intended for use for a purpose other than combustion in the engine of a motor vehicle and a declaration to that effect is furnished;

(n) require containers for the storage or transportation of mineral oil to be marked in such a manner as may be prescribed;

(o) require that aviation gasoline shall be deposited in a tax warehouse prior to its delivery for home use;

(p) prohibit the use of aviation gasoline otherwise than as a fuel for aircraft;

(q) prohibit the taking of aviation gasoline into a fuel tank in or on a motor vehicle;

(r) provide that aviation gasoline shall not be mixed with any other substance, save with the permission of the Commissioners.

(3) Regulations made under this section may make different provisions for persons, premises or products of different classes or descriptions, for different circumstances and for different cases.