in the heating, for the growth of horticultural produce primarily with a view to the production of horticultural produce for sale, of any building or structure, or of the earth or other growing medium in it; or

in the sterilisation of the earth or other growing medium to be used for the growth of horticultural produce as mentioned in paragraph (a) above in any building or structure.

to state such facts concerning the hydrocarbon oil delivered to or used by him, or concerning the production of horticultural produce by him, as they may think necessary to deal with the application;

to furnish them in such form as they may require with proof of any statement so made; and

to permit an officer to inspect any premises or plant used by him for the production of horticultural produce or in or for which any such oil was used.

the facts required by the Commissioners under subsection (5)(a) above are not stated; or

proof of the matters referred to in subsection (5)(b) above is not furnished to the satisfaction of the Commissioners; or

an applicant fails to permit inspection of premises or plant as required under the subsection (5)(c) above,

“horticultural produce” has the meaning assigned to it by Schedule 2 to this Act; and

“horticultural producer” means a person growing horticultural produce primarily for sale.

otherwise than as road fuel,

otherwise than in the form of a mixture containing biodiesel and hydrocarbon oil.

as fuel for the engine provided for propelling a road vehicle or for an engine that draws its fuel from the same supply as such an engine, or

as an additive or extender in any substance so used.

to state such facts concerning the biodiesel that is the subject of the claim, or the use to which it was put, as they may think necessary to deal with the application;

to furnish them in such form as they may require with proof of any statement so made;

to retain such records as the Commissioners may require relating to the use of biodiesel; and

to permit an officer to inspect any premises, plant or vehicle on or in which the biodiesel in respect of which repayment is claimed is used.

that . . . F6 any quantity of heavy oil has been used as fuel for the machinery of the ship while engaged on a voyage in home waters; and

that no drawback was allowable on the shipment of the oil,

uses the oil or any part of it otherwise than as fuel for the machinery of the ship specified in the application while engaged on a voyage in home waters; or

relands the whole or any part of the oil at any place in the United Kingdom without the sanction of the proper officer,

“owner”, in relation to an application, includes a charterer to whom the specified ship is demised, or, in a case where the application relates to oil used, or for use, on a ship while undergoing trials for the purpose of testing her hull or machinery, the builder or other person conducting the trials;

“prescribed” means prescribed by regulations made by the Commissioners; and

“voyage in home waters”, in relation to a ship, means a voyage in which the ship is at all times either at sea or within the limits of a port.

any fishing boat entered in the fishing boat register under the M1Merchant Shipping Act 1894 and used for the purposes of fishing by a person gaining a substantial part of his livelihood by fishing, whether he is the owner of the boat or not; or

any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); or

any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,

that any quantity of rebated hydrocarbon oil has been used by him, otherwise than at a refinery or other premises used for the production of hydrocarbon oil, as fuel for producing energy; and

that not less than one-sixth or more than one-third of that energy was used in the treatment of hydrocarbon oil at a refinery or in the production of hydrocarbon oil at other premises used for the production of such oil,

that hydrocarbon oil has been delivered for home use, that since it was so delivered it has become contaminated, and that at the time it became contaminated it was oil on which the appropriate duty of excise had been paid, or

that hydrocarbon oils of different descriptions have been deivered for home use, that since they were so delivered they have become accidentally mixed with each other, and that at the time of mixing they were oils on which the appropriate duty of excise had been paid.

Subject to any conditions which the Commissioners see fit to impose for the protection of the revenue, they may make to such person as they see fit a payment in accordance with subsection (3) below.

the oil had been delivered for home use (uncontaminated) at the time it became contaminated (where subsection (1)(a) above applies), or

the oils had been delivered for home use (un-mixed) at the time they became mixed (where subsection (1)(b) above applies).