PART IV U.K.REMISSION OF PAYMENT

Application of Part IV U.K.

9.  This Part applies to relief allowed by regulation 3(1)(c) above.

Commencement Information

I1 Reg. 9 in force at 1.11.1996, see reg. 1

Excise duty point U.K.

10.—(1) Where there is a contravention of any condition imposed by or under Part V below the excise duty point shall be the time of that contravention.

(2) The following persons shall be jointly and severally liable to pay the duty at the excise duty point—

(a) any person who is a qualified claimant in relation to the application for relief, and

(b) any person who supplied the heavy oil [F1 or, as the case may be, bioblend] to the qualified claimant.

Textual Amendments

F1 Words in reg. 10(2)(b) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 5(5)

Commencement Information

I2 Reg. 10 in force at 1.11.1996, see reg. 1