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.