Finance Act 2016

Amendment of Chapter 4 of Part 2 of Finance Act 2001 (powers of officers)

35. Chapter 4 of Part 2 of the Finance Act 2001 is amended—

(a) in section 136 by inserting the following after paragraph (c) of subsection (6):

“(ca) to take account of and, without payment, take samples of any product referred to in section 97 and of any materials, ingredients and substances used or to be used in the manufacture of such product,”,

and

(b) by inserting the following after section 137:

“Substitute fuels

137A. (1) In this section—

‘business’ means any employment, trade, profession or vocation;

‘relevant person’ means any person who has procured or has or had possession, custody or control of a relevant product;

‘relevant product’ means any product in liquid form.

(2) A word or expression used in this section and which is also used in Chapter 1 of Part 2 of the Finance Act 1999 has, unless a meaning is assigned to it in this section or the contrary intention otherwise appears, the same meaning in this section as it has in that Chapter.

(3) An officer may make such enquiries of any person as the officer deems appropriate to establish the use or intended use of a relevant product and such person shall give to such officer all information required of such person which is in his or her possession, custody or procurement.

(4) (a) Subject to paragraph (b), where an officer forms an opinion that a relevant product is a substitute fuel or an additive, the powers set out in sections 134 to 136 and section 140 shall apply in respect of that relevant product.

(b) An officer may form an opinion that a relevant product is a substitute fuel having regard to the following:

(i) the relevant person’s business;

(ii) the relevant person’s stated reasons for procuring or having possession, custody or control of the relevant product;

(iii) the nature of the relevant product, including the nature of any package or container;

(iv) the relevant person’s conduct, including his or her use, or stated intended use, of the relevant product or any refusal to disclose his or her use, or intended use, of the relevant product;

(v) the quantity procured or purchased of the relevant product;

(vi) the frequency of deliveries of relevant products to the relevant person;

(vii) any document or other information whatsoever about the relevant product;

(viii) any other circumstances that appear to be relevant.

(5) Where the officer forms the opinion that the relevant product is a substitute fuel or additive that relevant product shall, in accordance with the provisions of Chapter 1 of Part 2 of the Finance Act 1999 , be liable to mineral oil tax.”.