6.—(1) Except where paragraph (2) below applies repayment shall be made to the qualified claimant.
(2) Where the relief is allowed by regulation 3(1)(b) above and [F1the approved person referred to in regulation 3(5)] supplied the heavy oil [F2or, as the case may be, bioblend] at a price reduced by an amount equal to the duty on that oil [F3or bioblend] that approved person shall be treated as entitled to the repayment.
(3) If in relation to any application for relief it appears to the Commissioners that the relief applied for exceeds the amount repayable under regulation 4(1) above they may, in such circumstances as they see fit and notwithstanding the provisions of regulations 8(1) and 11(2) below, repay such lesser sum as appears to them to be repayable.
(4) If two or more qualified claimants make application for relief relating to the same hydrocarbon oil [F4or, as the case may be, biofuel] the Commissioners may make repayment to any of them (or, where paragraph (2) above applies, to the approved person) and that repayment shall be deemed to satisfy all the applications.
Textual Amendments
F1Words in reg. 6(2) substituted (1.1.2011) by The Hydrocarbon Oil Duties (Marine Voyages Reliefs) (Amendment) Regulations 2010 (S.I. 2010/2868), regs. 1, 4
F2Words in reg. 6(2) 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(4)(a)(i)
F3Words in reg. 6(2) 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(4)(a)(ii)
F4Words in reg. 6(4) 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(4)(b)
Commencement Information
I1Reg. 6 in force at 1.11.1996, see reg. 1