PART V STORAGE, LABELLING ETC

Particulars to be recorded on delivery notes13

1

Any person who supplies—

a

gas oil F6or biodiesel marked under regulation 4 (marking required for rebate); F4...

b

a quantity F1... exceeding two hundred and fifty litres of kerosene, marked under regulation 4 (marking required for rebate); F2or

c

bioblend marked under regulation 4A;

must provide to the recipient a delivery note bearing a statement to the effect that such oil F3or, as the case may be, F5biodiesel or bioblend is not to be used as F7fuel other than for an excepted machine.

2

Any person who supplies light oil marked under regulation 4 (marking required for rebate) must provide to the recipient a delivery note bearing a statement to the effect that such oil is only to be used as furnace fuel.

3

Any person who supplies oil marked under regulation 5 (marking required for delivery for home use without payment of duty) must supply to the recipient a delivery note bearing a statement to the effect that such oil is not to be used as fuel for any engine, motor or other machinery or as heating fuel.