Particulars to be recorded on delivery notesU.K.
13.—(1) Any person who supplies—
(a)gas oil [F1or biodiesel] marked under regulation 4 (marking required for rebate); F2...
(b)a quantity F3... exceeding two hundred and fifty litres of kerosene, marked under regulation 4 (marking required for rebate); [F4or
(c)bioblend marked under regulation 4A;]
must provide to the recipient a delivery note bearing a statement to the effect that such oil [F5or, as the case may be, [F6biodiesel 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.
Textual Amendments
F1Words in reg. 13(1)(a) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 4(10)(a)
F2Word in reg. 13(1)(a) omitted (1.4.2008) by virtue of 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), 6(9)(a)
F3Word in reg. 13(1)(b) omitted (1.6.2007) by virtue of The Hydrocarbon Oil (Marking) (Amendment) Regulations 2007 (S.I. 2007/1416), regs. 1, 5
F4Reg. 13(1)(c) and preceding word 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), 6(9)(b)
F5Words in reg. 13(1) 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), 6(9)(c)
F6Words in reg. 13(1) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 4(10)(b)
F7Words in reg. 13(1) substituted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 6(4) (with regs. 9, 10)