
1 
These Regulations may be cited as the 
Hydrocarbon Oil (Mixing of Oils) Regulations 1985
and shall come into operation on 15th October 1985.
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.
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.
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.
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.
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.
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.
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.
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.
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