Finance Act 2007
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Mineral oil tax offences. |
61.— (1) Chapter 1 of Part 2 of the Finance Act 1999 is amended— | |
(a) in section 102— | ||
(i) in subsection (1) by substituting the following for paragraph (b): | ||
“(b) to use as a propellant or to keep in a fuel tank— | ||
(i) any mineral oil on which mineral oil tax at the appropriate standard rate has not been paid, | ||
(ii) any mineral oil containing one or more of the markers prescribed by regulations made under section 104, or | ||
(iii) any substance where the importation of mineral oil containing such substance is prohibited by regulations made under section 104,”, | ||
(ii) in subsection (1) by inserting the following after paragraph (d): | ||
“(da) to contravene or fail to comply with a temporary prohibition of trade order under section 102A, or”, | ||
(iii) by inserting the following after subsection (1): | ||
“(1A) It shall be an offence under this subsection— | ||
(a) to invite an offer to treat for, offer for sale, keep for sale, or to sell, or | ||
(b) to deliver, keep for delivery, or to be in the process of delivering, or to keep, | ||
for use as a propellant— | ||
(i) any mineral oil on which mineral oil tax at the appropriate standard rate has not been paid, | ||
(ii) any mineral oil containing one or more of the markers prescribed by regulations made under section 104, or | ||
(iii) any substance where the importation of a mineral oil containing such substance is prohibited by regulations made under section 104.”, | ||
(iv) in subsection (4) by substituting “subsection (1A) or (3)” for “subsection (3)”, | ||
(v) in subsection (5) by substituting “subsection (1), (1A) or (3)” for “subsection (1) or (3)”, | ||
(b) by inserting the following after section 102: | ||
“Consequential provisions relating to offences. | ||
102A.— (1) Where a person licensed under section 101 is convicted of an offence under subsection (1A) or (3)(b) of section 102 of this Act, or an offence in relation to mineral oils under section 119 of the Finance Act 2001 , then the Court shall, in addition to any other penalty imposed, make an order, referred to in this section as a temporary prohibition of trade order, prohibiting the sale or supply of any mineral oil from any premises licensed in respect of such person under section 101 and concerned in the offence, for a period of— | ||
(a) not less than one day and not more than 7 days for a first offence by such person, | ||
(b) not less than 7 days and not more than 30 days for a second or subsequent offence by such person, | ||
and the Court may also by such order prohibit the sale or supply of any mineral oil from any other premises so licensed in respect of such person. | ||
(2) In determining the duration of a temporary prohibition of trade order the Court may seek, from an officer involved in the investigation of the offence, a report on the circumstances in which it was committed and any other information which the Court may consider to be relevant. | ||
(3) Where a person is convicted of more than one offence to which subsection (1) applies, and all the offences were committed on the same occasion, then only one temporary prohibition of trade order may be made in respect of such offences. | ||
(4) The prohibition period specified in a temporary prohibition of trade order shall commence— | ||
(a) where no appeal is made against the conviction or the prohibition period, on the 30th day after the order is made, or | ||
(b) where such an appeal is made, and the conviction or prohibition period is affirmed, on the 30th day after such affirmation, | ||
and it shall end on the expiry of the period specified in the order, unless such period has been varied on appeal, in which case it shall end on the expiry of the period so varied. | ||
(5) (a) If, on appeal, a conviction resulting in a temporary prohibition of trade order is reversed, such order shall thereupon cease to have effect. | ||
(b) On any appeal— | ||
(i) against a conviction resulting in a temporary prohibition of trade order, or | ||
(ii) relating to the period specified in such order, | ||
the Court may vary the period specified in such order. | ||
(6) A temporary prohibition of trade order in respect of any premises shall, for the purposes of this Chapter and any regulations made under section 104, have effect as if that premises were not licensed under section 101 for the period specified in such order. | ||
(7) During the period specified in a temporary prohibition of trade order, the person in respect of whom the premises is licensed under section 101 shall ensure that a prominent notice, stating that the closure is in compliance with the order and specifying the period of prohibition of trade, is affixed to the exterior of the premises in a conspicuous place. | ||
(8) Where a person is convicted of— | ||
(a) an offence under section 102(1)(da), or | ||
(b) a third or subsequent offence to which subsection (1) applies, | ||
the Court shall revoke any licence granted to such person under section 101, and no such licence may at any future time be granted to such person.”, | ||
and | ||
(c) in section 103 by substituting the following for subsection (4): | ||
“(4) Where, in any proceedings for an offence under subsection (1)(b)(i) or (1A)(i) of section 102, it is proved that the mineral oil that is the subject of the offence is heavy oil other than fuel oil or kerosene, with a sulphur content exceeding 50 milligrammes per kilogramme, then it shall be presumed, until the contrary is proved, that mineral oil tax at the appropriate standard rate has not been paid on such mineral oil.”. | ||
(2) This section only applies to offences committed on a date subsequent to the passing of the Finance Act 2007. |