9Oil delivered for home use for certain industrial purposes
(1)The Commissioners may permit hydrocarbon oil to be delivered for home use to an approved person, without payment of excise duty on the oil, where—
(a)it is to be put by him to a use qualifying for relief under this section; or
(b)it is to be supplied by him in the course of a trade of supplying oil for any such use.
(2)The uses of hydrocarbon oil qualifying for relief under this section are—
(a)use in the manufacture or preparation of any article, not being hydrocarbon oil or an article which in the opinion of the Commissioners should, according to its use, be classed with hydrocarbon oil; and
(b)use for cleaning plant, in connection with the use of the plant in the manufacture or preparation of such an article,
but do not include the use of oil as> fuel or, except as provided by subsection (3) below, as a lubricant.
(3)Where, in the manufacture or preparation of an article described in subsection (2)(a) above, hydrocarbon oil is used for preventing or reducing friction, adhesion or contact—
(a)between parts or components of the article; or
(b)between the article or a part or component of the article and any plant used in the manufacture or preparation, or any part or component of plant so used,
that use of the oil is to be included among the uses qualifying for relief under this section.
(4)Where the Commissioners are authorised to give permission under subsection (1) above in the case of any oil, but the permission is for any reason not given, they shall, if satisfied that the oil has been put by an approved person to a use qualifying for relief under this section, repay to him the amount of the excise duty paid on the oil, less any rebate allowed in respect of the duty.
(5)In this section—
(a)" an approved person " means a person for the time being approved in accordance with regulations made for any of the purposes of subsection (1) or (4) above under section 24(1) below ; and
(b)" plant" means any machinery, apparatus, equipment or vessel.