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Status:
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Reliefs
3.—(1) Subject to the provisions of these Regulations—
(a)where hydrocarbon oil has been used as fuel for the machinery of a ship that has been engaged on a marine voyage the Commissioners shall, in respect of that fuel, repay any excise duty that has been charged and paid; or
(b)where heavy oil is delivered for use as fuel for the machinery of a ship that will be engaged on a marine voyage the Commissioners shall, in respect of that fuel, repay any excise duty that has been charged and paid; or
(c)where heavy oil is delivered for use as fuel for the machinery of a ship that will be engaged on a marine voyage the Commissioners shall, in respect of that fuel, remit the payment of any excise duty that has been charged.
(2) No relief shall be allowed in the case of a ship that is a private pleasure craft.
(3) No relief shall be allowed otherwise than upon the written application of a qualified claimant.
(4) No relief shall be allowed by paragraph (1)(a) or (b) above in the case of drawback goods.
(5) No relief shall be allowed by paragraph (1)(b) above unless the heavy oil is supplied by an approved person.
(6) No relief shall be allowed by paragraph (1)(b) or (c) above unless the heavy oil is delivered directly from a warehouse or refinery to the ship that will be engaged on a marine voyage.
Yn ôl i’r brig