Fuel (Penalty Surcharges) Administration Act 1997
8When is penalty surcharge payable?
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8 When is penalty surcharge payable?
(1) Penalty surcharge imposed on a person under the Fuel Misuse (Penalty Surcharge) Act 1997 in respect of the use of marked fuel in an internal combustion engine is payable by the person before that use. (2) Penalty surcharge imposed on a person under the Fuel Sale (Penalty Surcharge) Act 1997 in respect of the sale of fuel for use in an internal combustion engine is payable by the person before that sale. (3) Penalty surcharge imposed on a person under the Fuel Blending (Penalty Surcharge) Act 1997 in respect of the blending of marked and unmarked fuel is payable by the person before that blending.