The Hydrocarbon Oil (Marking) Regulations 2002

Marking required for rebate U.K.

4.  Subject to Part III (Exceptions to marking requirements), no rebate of duty on the delivery for home use of—

(a) gas oil under section 11 (1)(b) or (ba) of the Act M1 ; or

(b) kerosene under section 11(1)(c) or 13AA(1) of the Act M2 ; or

(c) light oil under section 14(1) of the Act;

may be allowed unless there is added to the oil, in accordance with these Regulations, the markers and, [F1 except in the case of kerosene], the colouring substance, prescribed by regulation 3.

Textual Amendments

F1 Words in reg. 4 substituted (1.6.2007) by The Hydrocarbon Oil (Marking) (Amendment) Regulations 2007 (S.I. 2007/1416), regs. 1, 4

Marginal Citations

M1 Relevant amendments to section 11 are the Finance Act 1986 (c. 41), section 2, the Finance Act 1996 (c. 8), section 5, the Finance Act 1997 (c. 16), section 7 and Schedule 18, Part I and the Finance Act 2000 (c. 17), section 10.

M2 Section 13AA(1) was inserted by the Finance Act 1996, section 5.