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The Hydrocarbon Oil (Marking) Regulations 2002

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Particulars to be recorded on delivery notes

13.—(1) Any person who supplies—

(a)gas oil marked under regulation 4 (marking required for rebate); or

(b)a quantity not exceeding two hundred and fifty litres of kerosene, 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 not to be used as road fuel.

(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.

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