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9.—(1) Relief is not allowed unless this regulation is complied with.
(2) The registered remote marker must, for every batch of oil that he marks, complete those parts of a form provided by the Commissioners (“form HO9”) that are applicable to him.
(3) If the registered remote marker is not the owner—
(a)he must retain a copy of the form HO9 that he completes, and supply another copy to the owner, and
(b)the owner must complete those parts of the copy form HO9 he receives that are applicable to him.
(4) The owner (whether or not he is also the registered remote marker who marked the hydrocarbon oil) must, without delay, furnish the Commissioners with a copy of the completed form HO9.
(5) The registered remote marker and the owner must ensure that the particulars given are true and complete and do not include particulars of hydrocarbon oil that—
(a)has already been included in a form HO9;
(b)was the subject of a rebate upon delivery for home use;
(c)has not been marked by a registered remote marker; or
(d)is intended for a use for which the appropriate rebate is not allowed.
(6) The Commissioners may provide different forms HO9 for different purposes; in particular, they may provide forms that are suitable for electronic transmission.
(7) A form HO9 is to be treated as having been provided by the Commissioners if they have approved it.
(8) The registered remote marker and the owner must keep and preserve a copy of every form HO9 that they complete for at least three years after the hydrocarbon oil to which it relates was marked.
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