PART VU.K.CONDITIONS SUBJECT TO WHICH RELIEF IS ALLOWED

General conditionsU.K.

11.—(1) Relief is allowed subject to the following conditions.

(2) The amount of relief applied for shall not exceed the amount of relief that may be allowed by regulation 4 above.

(3) Where relief is allowed by regulation 3(1)(a) above—

(a)the qualified claimant must, on being so required by the Commissioners, furnish to their satisfaction evidence that the duty that is the subject of the application for relief has been paid and has not been repaid, remitted or drawn back,

(b)the hydrocarbon oil [F1or, as the case may be, biofuel] must not have been used otherwise than as fuel for the machinery of the ship specified in the application for relief while engaged on a marine voyage, and

(c)the duty that is the subject of the application for relief must not be the subject of any other application or claim for repayment, remission or drawback.

(4) Where relief is allowed by regulation 3(1)(b) or (c) above—

(a)the qualified claimant (or someone authorised to act on his behalf) shall, upon delivery of the hydrocarbon oil [F2or, as the case may be, biofuel ] to the ship, provide the supplier of that oil [F3or biofuel] with an acknowledgement of receipt in such form as the supplier may require,

(b)the hydrocarbon oil [F4or, as the case may be, biofuel] must not be used otherwise than as fuel for the machinery of the ship to which it was delivered while that ship is engaged on a marine voyage,

(c)the hydrocarbon oil [F5or, as the case may be, biofuel] must not be relanded at any place in the United Kingdom, and

(d)the duty that is the subject of the application for relief must not be the subject of any other application or claim for repayment, remission or drawback.

(5) The master of a ship on which there is hydrocarbon oil [F6or, as the case may be, biofuel] in respect of which relief has been or may be allowed must, at any time that the ship is within the limits of a port—

(a)permit an officer to board the ship for the purpose of taking samples of hydrocarbon oil [F6or, as the case may be, biofuel] in order to ascertain whether relief should be allowed or has been properly allowed,

(b)give such assistance as the officer may reasonably require to enable him to safely take such samples of hydrocarbon oil [F6or, as the case may be, biofuel], and

(c)provide such equipment (and if the case so requires conversion tables) as the officer may reasonably require to enable him to ascertain the volume, at a temperature of 15°C, of the hydrocarbon oil [F6or, as the case may be, biofuel] on board the ship.

Textual Amendments

Commencement Information

I1Reg. 11 in force at 1.11.1996, see reg. 1