The Hydrocarbon Oil (Payment of Rebates) Regulations 1996

Records to be kept by a licensed user U.K.

9.—(1) Paragraphs (2) and (4) below apply to a licensed user who uses a [F1 non-excepted machine] for any rebated heavy oil activity or any rebated kerosene activity, and to a person who has ceased to be such a licensed user during the period of 12 months (defined in paragraph (2) below) with effect from a time falling within that period, by reason of the withdrawal by the Commissioners (as envisaged by paragraph (3) of regulation 2 above) of the licence issued to him as a rebate payment person.

(2) A licensed user, and a person, to whom, in either case, this paragraph applies by virtue of paragraph (1) above shall—

(a) keep a record of all fuel used by him respectively, for any rebated heavy oil activity or rebated kerosene activity carried out by way of a [F2 non-excepted machine], in which shall be entered, on the day of the use of the fuel (and by reference to its date), the particulars specified in paragraph (3) below; and

(b) preserve that record—

(i) at the premises at which the aforementioned [F3 non-excepted machine] is usually kept, or at such other place as may be agreed between the aforementioned licensed user or person and the proper officer(1); and

(ii) for not less than the period of 12 months from the date on which the last entry was made in it.

(3) The particulars in relation to the [F4 non-excepted machine] falling within paragraph 2(a) above are—

(a) the registration number of the [F4 non-excepted machine] or other identification mark in the case of an unregistered vehicle [F5 or a non-excepted machine that is not a road vehicle];

(b) the date of each journey, or, where the [F4 non-excepted machine] is employed otherwise than in making a journey from place to place, the place of that employment;

(c) the quantities of, and the fuel (by reference to the classification of whether it is gas oil, section 12 kerosene or section 13AA kerosene) supplied into the [F4 non-excepted machine]; and

(d) the number of miles travelled by the [F4 non-excepted machine] on any journey (falling within paragraph (b) above), and the number of hours the [F6 machine] is used in employment falling within paragraph (b) above.

(4) A licensed user, and a person, to whom, in either case, this paragraph applies by virtue of paragraph 1 above, shall, on demand by the proper officer, produce to the proper officer at all reasonable times the record which he is required by paragraph (2) above to keep.

[F7 (5) In this regulation “non-excepted machine” means any vehicle, vessel, machine or appliance that is not an excepted machine.]

Textual Amendments

F1 Words in reg. 9(1) substituted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 5(6)(a) (with regs. 9, 10)

F2 Words in reg. 9(2)(a) substituted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 5(6)(b)(i) (with regs. 9, 10)

F3 Words in reg. 9(2)(b)(i) substituted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 5(6)(b)(ii) (with regs. 9, 10)

F4 Words in reg. 9(3) substituted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 5(6)(c)(i) (with regs. 9, 10)

F5 Words in reg. 9(3)(a) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 5(6)(c)(ii) (with regs. 9, 10)

F6 Word in reg. 9(3)(d) substituted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 5(6)(c)(iii) (with regs. 9, 10)

F7 Reg. 9(5) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 5(6)(d) (with regs. 9, 10)

Commencement Information

I1 Reg. 9 in force at 1.10.1996, see reg. 1

(1)

The Hydrocarbon Oil Duties Act 1979 (c. 5), section 27(3) applies the definitions for “officer” and “proper”(in relation to an officer) provided by Customs and Excise Management Act 1979 (c. 2), section 1(1).