http://www.legislation.gov.uk/uksi/2002/3057/regulation/6/madeThe Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002TaxKing's Printer of Acts of Parliament2016-04-27CUSTOMS AND EXCISEThese Regulations come into force on 1st January 2003.Cessation of trade6.(1)

A registered dealer in controlled oil who intends to cease the buying, selling, or dealing in controlled oil must notify the Commissioners without delay.

(2)

A registered dealer in controlled oil who intends to cease the buying, selling, or dealing in controlled oil or who has ceased to be a registered dealer in controlled oil must dispose of his stock of controlled oil in such manner as the Commissioners allow.

(3)

Section 23A(1) and (4) of the Oil Act (regulation of traders in controlled oil) does not apply to controlled oil in the possession of a person who has ceased to be a registered dealer in controlled oil if that oil is, within 30 days of that cessation, disposed of in such manner as the Commissioners allow in accordance with paragraph (2) above.

(4)

Without prejudice to paragraph (1) above, a registered dealer in controlled oil who has ceased to buy, sell, or deal in controlled oil must notify the Commissioners that he has so ceased within 7 days of cessation.

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