PART IIREQUIREMENT TO WORK
Marking required for rebate4
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 Act6; or
b
kerosene under section 11(1)(c) or 13AA(1) of the Act7; 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, in the case of gas oil, the colouring substance, prescribed by regulation 3.